Oklahoma's deduction contribution deadline is extended

Oklahoma has enacted S.B. 1086 which provides that for taxable years beginning after 2005, deductions may be taken for contributions and rollovers made during a taxable year and up to April 15 of the succeeding year, or the due date of a taxpayer's state income tax return, excluding extensions, whichever is later. A deduction for the same contribution may not be taken for two different taxable years.
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