The Oklahoma Bar Journal October 2026

denial of a claim for refund shall become final within 31 days. Instead of a cash refund, the OTC may decide to issue a credit to the tax payer’s account. When other entities, usually associated with the gov ernment, ask the OTC to deduct the cost of the enti ty’s claim from the debtor taxpayer’s refund, that is called a “Claim Requesting Deduction.” For example, if another state agency holds a judgment against a taxpayer, that agency may request the OTC withhold funds from the taxpayer’s refund to sat isfy the agency’s judgment.

3) Innocent Spouse Relief 8 Under Oklahoma law, many people may be held liable for the debt of their spouse. In some instances, a taxpayer may be relieved of their spouse’s liability if the taxpayer can show certain elements by a preponder ance of the evidence. 4) Parental Choice Tax Credit 9 The Parental Choice Tax Credit program provides a refundable income tax credit of $5,000-$7,500 for eligible Oklahoma taxpay ers who pay, or expect to pay, qualified expenses such as tuition and fees to an eligible private school on behalf of an eligible student that attends or plans to

Denials OTC decisions include rejec tion or approval of the following requests for relief:

1) Claims for Refund and/or Credit 6

2) Claim Requesting Deduction 7

Taxpayers may request a refund of taxes erroneously remitted or overpaid. This is often seen when taxpayers remit too large of a check to pay their yearly income tax. Requests must be submitted within 2-3 years of the date of payment. This may be different than the due date of the return. Taxpayers may request a refund either by filing an amended return or submitting a refund request form. If not appealed, the

Statements or opinions expressed in the Oklahoma Bar Journal are those of the authors and do not necessarily reflect those of the Oklahoma Bar Association, its officers, Board of Governors, Board of Editors or staff.

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THE OKLAHOMA BAR JOURNAL