What is the Oklahoma Statute

[Dan]

Question:  In the Oklahoma instructions under Schedule 511-B and B8 Miscellaneous: Other additions:  it says when Entering the number 5 if the following applies these words:  "Provide a statement of explanation specifying the type of addition and Oklahoma Statute authorizing the addition, and verifying documents."  

There are two adjustments: (1) adjustment SE deductible part of self-employment and (2) adjustment self-employment health insurance.  These two adjustments must be added to the Oklahoma return and so the questions in ATX are:

1.  How do you make a statement for Schedule 511-B, line 8                                                                                                                    2.  What is the statue authorizing these additions                                                                                                                                      3.  The verifying documents should be I believe Schedule SE or (schedule 1, part II, line 14) and schedule 1, part II, line 16 which shows the self-employed health insurance deduction.

These deductions are added back to Oklahoma return because they were subtracted on the Kansas return.  

 

[Dan]

Oklahoma statute authorizing the addition--when I called the Oklahoma Tax Policy department today they mentioned that the Oklahoma statute was 68 Oklahoma Statute 2358.  That statute deals with Revenue and Taxation.  In the ATX 2019 it did not have the word other in Oklahoma to make a pdf file but in 2020 it does.