If you are required to file an Oklahoma income tax return, your return must be filed by April 15th. An extension of time to file your return, including the April 20th due date for electronically filed returns, does apply to this credit. To file for sales tax relief, you must be an Oklahoma resident for the entire year. Your total gross household income cannot exceed $20,000 unless one of the following applies:
- You can claim an exemption for your dependent, or
- You are 65 years of age or older by 12/31/2014, or
- You have a physical disability constituting a substantial handicap to employment (provide proof, see Form 538-S).
If any one of the above three items pertains to you, your total gross household income limit is increased to $50,000. Fill out and enclose Form 538-S if you qualify for this credit. The Form 538-S is included in this packet. The Oklahoma Department of Human Services will make the sales tax refund to persons who have continuously received aid to the aged, blind, disabled or Medicaid payments for nursing home care from January 1, 2014 to December 31, 2014. Persons who have received temporary assistance for needy families (TANF) for any month in the year of 2014 are not eligible for the sales tax refund.
A person convicted of a felony shall not be permitted to file a claim for sales tax relief for any year for which that person is an inmate in the custody of the Department of Corrections for any part of that year.