An extension of time to file your income tax return shall not be granted unless 90% of the tax liability is paid on or before
the original due date of the return.

Since the Oklahoma return cannot be completed until the Federal return is completed, the Oklahoma Tax Commission has
administratively adopted the policy of honoring the automatic Federal extension, when no additional state tax is due, as an
extension of time to file the Oklahoma return. When you file your Oklahoma return, simply enclose a copy of the Federal
extension.

You only need to use this form to apply for additional time to file your income tax return when you owe additional Oklahoma
income tax or do not have a Federal extension. Also, corporations, partnerships, estates and trusts need to use this
form when filing for additional time beyond that granted by the Federal extension. When you file your Oklahoma return,
enclose a copy of the Oklahoma Extension.

Remember, you cannot get an extension of time to pay your income tax, but only to file your return. Delinquent penalty
of 5% may be charged, if at least 90% of your total tax liability has not been paid by the original due date. Delinquent
interest, at the rate of 1.25% per month, may be charged if 100% of your tax liability is not paid by the original due date of
the return.

An extension cannot be granted for more than one-half the accounting period covered by the individual, partnership, estate or trust return (i.e. 6 month extension for a 12 month tax year). In the case of a corporate return, an extension may not exceed a total of 7 months.

Applications for extensions of time must be postmarked on or before the due date for filing the income tax return, or before the expiration of the automatic Federal extension.

For additional information, please visit the State of Oklahoma Tax Commission website.

Form 504 (Application for Extension of Time to File an Oklahoma Income Tax Return): http://www.tax.ok.gov/it2011/504-11.pdf

Mail to:
Oklahoma Tax Commission
Income Tax
P.O. Box 26890
Oklahoma City, Oklahoma 73126-0890