Oklahoma recently released an update to it’s WTR 10002, the Nonresident Royalty Withholding Tax Return. Aside from updating the revision date to 6/2021, there were several formatting and font changes to the form itself which will not affect reporting. The only notable changes to the form are found in the on-form instructions. The instructions for Line 2 previously stated, “(Tax Withheld) – multiply line 1 by 5%” and now state only, “(Tax Withheld)”. Additionally, the instructions for line 3 were changed from stating, “from due date until paid” to “from the due date until paid.”
To view the complete form, click here.