Oklahoma Tax Year 2026

Oklahoma 1099-INT Filing Requirements, Tax Year 2026

What Oklahoma requires from businesses filing 1099-INT (Interest income) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 Federal filing satisfies this state Last verified April 26, 2026
Filing method CF/SF satisfies IRS CF/SF submission covers Oklahoma.
Deadline March 31 See deadlines section for holiday rollover. See deadlines
Format accepted Not applicable Federal CF/SF filing covers this state. See format
Late-filing penalty **Paper prohibition. See penalties

Filing requirements

Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies Oklahoma's 1099-INT reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to Oklahoma under CF/SF.

Oklahoma participates in the IRS Combined Federal/State Filing program for 1099-INT (state code 40), so opting in at the federal level satisfies the Oklahoma filing requirement. Direct filing through OkTAP is the alternative path. Either way, the Oklahoma due date for 1099-INT is March 31.

Deadlines and extensions

Filing deadline
March 31
Holiday/weekend rollover. If the deadline falls on a weekend or a federal holiday, the next business day generally applies. Check with Oklahoma for the exact observed calendar before filing.

Accepted format

Federal filing through the IRS Combined Federal/State Filing Program satisfies Oklahoma's 1099-INT requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-INT records to Oklahoma automatically after accepting the CF/SF submission.

Registration

Registration required: Yes

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.

Late-filing penalties

Oklahoma penalty overview

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.

Frequently asked questions

Does Oklahoma require filing of 1099-INT for tax year 2026?

Oklahoma accepts 1099-INT through the IRS Combined Federal/State Filing Program, so a separate state submission is generally not required when you file federally under CF/SF.

Does Oklahoma participate in the CF/SF program?

Partially. Oklahoma accepts CF/SF for some 1099 form types but requires direct filing for others.

What is the Oklahoma 1099-INT filing deadline for tax year 2026?

The filing deadline is March 31. If the date falls on a weekend or federal holiday, the next business day generally applies.

What format does Oklahoma accept for 1099-INT?

Because CF/SF filing satisfies Oklahoma, the IRS's standard electronic submission (FIRE/IRIS) is the operative format; no state-specific upload is required.

Do I need to file 1099-INT with Oklahoma if I also filed federally?

Generally no. Federal filing through CF/SF satisfies Oklahoma's 1099-INT requirement, so a separate state filing is typically not needed.

What happens if I miss the Oklahoma 1099-INT deadline?

**Paper prohibition. See the full penalty details below for the complete schedule.

How do I register to file with Oklahoma?

Filers must register a business, customer, or third-party account at OkTAP. See the registration section above for the full requirements.

Source citations

Verified from 3 primary sources
“Participate in the IRS Combined Federal/State filing (CF/SF) program. [1099 ONLY with exception to 1099-NEC.”
Apr 23, 2026 https://oklahoma.gov/tax/helpcenter/taxdocs.html
“What is the filing deadline for 1099s? 1099-R March 31 1099-INT March 31 1099-DIV March 31 1099-OID March 31 1099-B March 31 1099-G March 31 1099-MISC March 31 1099-NEC January 31”
Apr 25, 2026 https://oklahoma.gov/tax/helpcenter/taxdocs.html
“No, you must upload your text file via OkTAP and it must conform to the IRS Publication 1220 specifications.”
Apr 25, 2026 https://oklahoma.gov/tax/helpcenter/taxdocs.html

Additional 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.

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