where do you see this
from partnership instructions
GENERAL INFORMATION
Title 68 Oklahoma Statutes (OS)
Returns by Partnerships
Returns by LLCs and Limited Liability Partnerships (LLPs)
Any reference to partnership partners in the instructions and on Form 514 also relate to LLC and LLP members.
Notice: If this is a fiscal year or short period return, please enter both the beginning and ending dates.
Every partnership, including syndicates, groups, pools, joint ventures or other unincorporated organizations (exclusive
of trusts, estates or corporations defined by the Act), having Oklahoma source income, shall make a return of income on
Form 514, for the calendar year or fiscal year ended on the last day of any month other than December.
Each partner having Oklahoma source income sufficient to make a return, shall make such return as required by law.
Partnerships filing Federal Form 1065-B will file Form 514.
ACCOUNTING METHODS AND PERIODS
The taxable year and method of accounting shall be the same as the taxable year and method of accounting used for
federal income tax purposes.
WHEN AND WHERE THE RETURN MUST BE FILED
Partnership returns shall be due no later than 30 days after the due date established under the IRC.
Electronic filing is required pursuant to OAC 710:50-19-1.
