Oklahoma 1099 Filing Requirements

Tax year 2026 · OK · Last verified April 29, 2026

CF/SF Participation

Participates in CF/SF (with carve-outs)

Direct Filing Portal

OkTAP — Oklahoma Taxpayer Access Point (https://oktap.tax.ok.gov/), W-2/1099/500 Filing Center

Registration

Required

Filers must register a business, customer, or third-party account at OkTAP. Filers without an OK tax account can request a third-party-only OkTAP account by calling the Taxpayer Resource Center at 405.521.3160, option 6, and asking for a BT120. Withholding Account ID is needed to register a business OkTAP logon.

Transmittal Form

Form 501 (Annual Information Return) — used to summarize Form 500-B filings; OK does not require a separate 1099 transmittal beyond the Pub 1220 'A' / 'C' / 'K' header records embedded in the OkTAP upload

E-file Threshold

1+ forms

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	CF/SF satisfies	March 31	View detail →
1099-MISC Miscellaneous information	CF/SF satisfies	March 31	View detail →
1099-NEC Nonemployee compensation	Direct state filing	January 31	View detail →

General notes

Oklahoma requires all 1099 reporting to be submitted electronically via OkTAP — paper 1099s are no longer accepted. Filers can satisfy most 1099 obligations either by (a) participating in the IRS Combined Federal/State Filing (CF/SF) program (state code 40), which forwards 1099-MISC, 1099-DIV, 1099-INT, 1099-R, 1099-B, 1099-G, and 1099-OID to Oklahoma automatically, or (b) uploading an IRS Publication 1220-format text file directly through the OkTAP W-2/1099/500 Filing Center. Form 1099-NEC is not part of the CF/SF program and must always be filed directly with the OTC via OkTAP. 1099-NEC is due January 31; all other 1099 forms are due March 31.

Penalties

Paper prohibition. Paper copies of Forms 1099, 501, 500-B, W-2, and W-3 are not accepted; all returns must be submitted electronically through OkTAP.

Late annual reconciliation penalty. Failure to provide an annual reconciliation within 30 days of the due date may result in a penalty up to $1,000 (68 O.S. § 2385.3(D)). The OTC FAQ applies the same $1,000 / 30-day cap to W-2/W-3 filings.

1099-NEC. Must be filed directly with OTC via OkTAP; 1099-NEC is not eligible for the IRS Combined Federal/State Filing program.