Oklahoma – Form 538S – Sales Tax Relief Credit

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Article: 50438

Overview 

Oklahoma provides a Sales Tax Relief Credit to help qualifying individuals and families offset the burden of state sales tax on essential items such as groceries. This credit is based on income, filing status, number of dependents, and other eligibility factors. 

Who Is Eligible? 

You may be eligible if: 

  • You were an Oklahoma resident for the entire tax year, and 
  • Your gross household income is below a certain threshold (varies by filing status), and 

You are: 

  • 65 or older, or 
  • A recipient of certain federal assistance programs (e.g., SSI, TANF, food stamps) 

Note: Income and eligibility limits are reviewed annually. Refer to the current year’s instructions for the most up-to-date thresholds. 

Credit Limits 

  • $40 per qualifying person (you, , and each eligible person dependent). 
  • Fully refundable, meaning it can be refunded to you even if you owe no state income tax.  

How to Report 

  1. Navigate to the State Taxes section on the left-hand side of the screen. 
  1. Click the link: “I’d like to see the forms I’ve filled out or search for a form.” 
  1. In the dropdown menu, select Oklahoma. 
  1. Click on the Credits tab. 
  1. Open screen 538S – Sales Tax Relief Credit. 
  1. Enter all applicable information.  
  1. Click ‘Save‘ once complete. 

Additional Resources 

For further guidance, see:  

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