Oklahoma Annual Certificate Filing Instructions

Oklahoma Annual Certificate Filing Instructions

What is the cost to file the Oklahoma Annual Report?

Oklahoma Secretary of State Annual Certificate fee:

• OK LLCs: $25
• OK LPs: $50
• OK LLCs and LPs that have already filed the BAT can claim a $25 credit toward the annual certificate fee.

What is the cost of the Oklahoma Tax Commission-Business Activity Tax?

• OK Corporations, PCs and associations are required to pay the BAT in an amount equal to the franchise tax paid in 2010 or $25, whichever is greater.
• OK LLCs, PLLCs, GPs, LPs, LLPs and sole proprietors pay a flat $25 fee.
• OK foreign corporations have to pay the Oklahoma Tax Commission a $100 registered agent fee in addition to the BAT fee.
• OK domestic nonprofits: No report.
• OK foreign non-profits pay the $100 registered agent fee.

How to file your Oklahoma Annual Report and Oklahoma Business Activity Tax:

Oklahoma has pretty confusing annual reporting requirements.

OK LLCs and LPs file an Annual Certificate (annual report) with the Oklahoma Secretary of State.

• You can download the report from the forms page on the OK website and mail it in with the filing fee, or file the report online at the same site. We have a link below. LLCs and LPs that have already paid the BAT, must still file the annual report but get credit for the $25 BAT fee.

All entities doing business in Oklahoma have to file an Annual Business Activity Tax Return with the Oklahoma Tax Commission.

• The Business Activity Tax was only imposed for tax years 2010, 2011 and 2012. Without further legislative action in Oklahoma, the BAT will expire in 2013.
• The Oklahoma Annual Business Activity Tax Return is available on the Tax Commission website or in your online account if ‘Northwest’ is your OK registered agent. See form BT 190.
• OK Nonprofits domestic have no filing requirements.
• OK Nonprofits foreign have to file BAT 190 form and pay the $100 registered agent fee.

Oklahoma Charities:
Oklahoma charitable organizations have to complete additional registration with the Secretary of State. This registration must be renewed annually by the original registration date. The renewal fee is $15 if you received less than $10,000 in contributions, or $65 if you raised more than that. See the link below.

When are Oklahoma Annual Reports Due?

OK LLCs and LPs, domestic and foreign, file the annual certificate with the OK Secretary of State during the anniversary month each year.

Except for domestic nonprofits, all businesses (OK Corporations, PC, LLCs, LPs, LLPs and foreign nonprofits) must file the BAT return with the OK Tax Commission by July 1st each year. (Oklahoma may return to the franchise tax soon.)

What are the penalty fees for a delinquent OK Annual Report?

No late fees for Oklahoma LLC and LP Annual Certificate. If you don’t file the report for 60 days you are “not in good standing” and if you don’t file for 3 years you get dissolved.

OK Tax Commission will add a 10% penalty to your tax if your OK Business Activity Tax is not file by September 15th.

How do I get notified?

The Oklahoma Secretary of State sends and annual certificate form to LPs and LLCs.

The Oklahoma Tax Commission mails out postcards to notify you of the Business Activity Tax reporting requirement.

Who can file Oklahoma Annual reports?

The LLC Annual Certificate has to be signed by a member or manager. The LP report must be signed by the general partner

The Business Activity Tax Return has to be signed by a “responsible party.” This includes officers, members, partners or registered agents.

The charity renewal must be signed by an officer.

Are original signatures needed?

Only the charity renewal requires an original signature. All other reports do not need original ink.

Resources:

Oklahoma Secretary of State
2300 N. Lincoln Blvd., Room 101
Oklahoma city, OK 73105-4897
Phone: (405) 521-3911
Fax: (405) 521-3771
Charity Info: (405) 522-2520

Oklahoma Tax Commission
PO Box 26930
Oklahoma City, OK 73126-0930
Phone: (405) 521-3160
Email: otcmaster@tax.ok.gov

LLC & LP Annual report online: https://www.sos.ok.gov/cart/contact.aspx?ReturnUrl=/cart/work.aspx?fclass=40
About the BAT: http://www.tax.ok.gov/faq/faqBAT.html
Charities: https://www.sos.ok.gov/charity/forms.aspx