The Fiduciary must file OTC Form 513 for the Estate of an individual involved in bankruptcy proceedings, if a Federal Income Tax Return is required for the Bankruptcy Estate. Use OTC Form 513 as a transmittal for OTC Form 511. Complete the tax for the Bankruptcy Estate on the OTC Form 511, by using the instructions and tax rate schedules for a married person, filing separately. Enter the computed tax on OTC Form 513, line 23, and remit payment of any tax due.
Okla. Admin. Code § 710:50-25-1