Oklahoma investment/new jobs credit: which base, which years
How Oklahoma's investment/new jobs credit works for manufacturers: choosing a base, the five-year conditions, pass-through reporting and the file.
Oklahoma royalty withholding for nonresidents, step by step
Oklahoma royalty withholding follows each oil and gas payment to a nonresident owner. How payers withhold and report, and how owners claim the credit.
Tribal tax credits for sale: what the IRS says is real
The IRS says the tribal tax credits promoters are selling don't exist. Here's how a real federal credit transfer works and how to tell them apart.
Arbitration clause: what happens when the dispute arrives
An arbitration clause triggers a federal sequence: the stay, the order to arbitrate, the award, and a three-month clock to challenge it. Here is each step.
Oklahoma capital gain deduction: how we think about qualifying
The Oklahoma capital gain deduction can remove a qualifying gain from state income, but only if holding period and headquarters tests are met and documented.
1099 threshold rises to $2,000: what Oklahoma payers still owe
The federal 1099 threshold is $2,000 for payments made after 2025. Backup withholding remains, and Oklahoma's Form 501 still prints its own figures.
Oklahoma agricultural exemption permit: the card vs. the use
The Oklahoma agricultural exemption permit follows the item's use, not the card. How qualifying, buying, vendor files, renewal, and audits really work.
Oklahoma income tax statute of limitations: six myths
Oklahoma's three-year income tax assessment clock has exceptions: IRS changes reopen years, apportionment stays auditable, old liabilities never expire.
Section 1062 farmland sales: proposed four-installment rules
The IRS proposed rules for paying farmland-sale tax in four installments. What Oklahoma sellers, tenants-turned-buyers, and family entities should know.
Form 8300: when a cash sale over $10,000 becomes an IRS filing
How a cash payment over $10,000 turns into a Form 8300 filing, a January customer statement, and a five-year record, and where Oklahoma businesses slip.
Oklahoma documentary stamp tax: 7 deeds that surprise owners
Oklahoma's deed transfer tax is small, but LLC contributions, assumed mortgages, trades and sheriff's sales trip owners up. Here is how the OTC measures and enforces it.
Oklahoma direct payment permits: who qualifies, what changes
How an Oklahoma direct payment permit shifts sales tax from vendor invoices to a monthly self-assessment, who qualifies at $800,000, and what auditors then read.
Payroll tax deposit schedules: where the IRS penalty starts
Six beliefs employers hold about federal payroll tax deposits, checked against IRS Notice 931 and the failure-to-deposit penalty tiers of 2% to 15%.
Oklahoma mixed beverage tax audits: how the OTC counts drinks
How an Oklahoma mixed beverage tax audit rebuilds your drink count from distributor purchases, where the 84%–116% ranges come from, and what moves the result.
Oklahoma Tax Commission settlement: how the OTC-600 works
The Oklahoma Tax Commission settlement application, step by step: eligibility, the four grounds, the trust fund floor, court approval, and lien release.
IRS passport certification: eight ways to stop or reverse it
How the IRS certifies seriously delinquent tax debt to the State Department, the notices involved, and the eight off-ramps that stop or reverse it.
Oklahoma manufacturing sales tax exemption: where audits bite
How the Oklahoma manufacturing sales tax exemption actually works, piece by piece: the site boundary, the permit, predominant use, and what an auditor rebuilds.
Texas franchise tax: when an Oklahoma company owes it
How the Texas franchise tax reaches an Oklahoma company: the $500,000 nexus test, the margin computation, the report you owe even with no tax, and forfeiture.
Estate tax closing letters: fee rises October 26, 2026
The IRS estate tax closing letter fee rises from $56 to $76 on October 26, 2026. Six mistakes business-owner estates make, and the transcript alternative.
Opportunity zone reporting: what Oklahoma sponsors face
Proposed Treasury rules would turn Form 8996 into a disclosure return with per-day penalties. How closely held Oklahoma fund sponsors should think about them.