OKLAHOMA CITY (AP) -- The Internal Revenue Service is reminding Oklahomans that last year's 45 and 90 tax rebates from the state are taxable.
Most Oklahoma taxpayers received the checks late last year with individuals receiving $45 and couples who filed jointly getting $90.
IRS spokesman David Stell says the rebates should be reported as "other income" on line 21 of Form 1040.
Stell says taxpayers who've already filed their 2005 returns and forgot to report the rebate as income should file an amended tax return by April 17th to avoid penalties and interest charges. The amended form to use is IRS Form 1040X.