Overview
Oklahoma employers that withhold state income tax from employee wages must file withholding returns with the Oklahoma Tax Commission (OTC). Employers subject to unemployment insurance must separately report quarterly wages and unemployment contributions to the Oklahoma Employment Security Commission (OESC).
The TaxBandits Public API supports automation of Form WTH10001, Oklahoma's Employer's Withholding Tax Return.
Forms supported
| Form | Type | Filing frequency | Due date |
|---|---|---|---|
| Form WTH10001 | Withholding | Monthly / Quarterly | 20th of the following month for monthly filers; 20th of the month following the quarter for quarterly filers |
Key Compliance Notes
- WTH10001: Oklahoma employers must file the withholding return even when no Oklahoma income tax was withheld, as long as the withholding account remains active.
- Quarterly withholding: Employers withholding less than $500 per quarter generally remit withholding quarterly.
- Monthly withholding: Employers withholding more than $500 per quarter but less than $5,000 generally remit monthly.
Filing Due Dates
| Quarter | Reporting Period | WTH10001 Due Date |
|---|---|---|
| Q1 | January – March | April 20 |
| Q2 | April – June | July 20 |
| Q3 | July – September | October 20 |
| Q4 | October – December | January 20 |
The Oklahoma UI quarterly contribution and wage report is due by the last day of the month following the quarter.
API Endpoints
Form WTH10001
The TaxBandits API provides the following Oklahoma withholding endpoints:
- Create – Creates a Form WTH10001 withholding return.
- Update – Updates an existing WTH10001 return before transmission.
- Get – Retrieves an existing WTH10001 return.
Common API Operations
The standard state filing workflow provides common utility operations for supported state payroll forms:
- List – Retrieves state filing records.
- Delete – Deletes an in-progress filing before transmission.
- Transmit – Transmits the return to the state.
- RequestPdfUrls – Retrieves PDF URLs for the filing.
- Status – Checks the processing and acceptance status.
These common endpoints are designed to work with applicable state withholding.
TaxBandits API requests require OAuth 2.0 authentication. Applications must obtain an access token through the Auth endpoint and pass the token as a Bearer token in the request header.
Sandbox & Notifications
The TaxBandits Sandbox can be used to test the Oklahoma WTH10001 filing and validation workflow without submitting an actual return to the Oklahoma Tax Commission.
Webhook notifications can be configured to receive updates regarding filing status and processing results.