Quick answers
Does Oklahoma have a state estate tax?
State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for Oklahoma, so it cites no state statute; the state page records no state estate or inheritance tax.
Does Oklahoma have an inheritance tax?
Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for Oklahoma, so it cites no state statute; the state page records no state estate or inheritance tax.
Can you use a transfer-on-death deed in Oklahoma?
Transfer-on-death deed for real estate: Available — Transfer-on-death deed. Okla. Stat. tit. 58, §§ 1251–1258 (Nontestamentary Transfer of Property Act) — verify the current section on the Oklahoma State Courts Network
What is the Medicaid look-back period in Oklahoma?
Look-back period: 60 months for transfers made on or after February 8, 2006 (Oklahoma Administrative Code 317:35-9-67; Revised September 14, 2018).
Does Oklahoma tax Social Security benefits?
Social Security benefits: pending. Primary-source classification has not yet been completed for this income type.
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Oklahoma, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Oklahoma estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Oklahoma, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Oklahoma estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — Transfer-on-death deedNot primary-verified
Okla. Stat. tit. 58, §§ 1251–1258 (Nontestamentary Transfer of Property Act) — verify the current section on the Oklahoma State Courts Network
· Checked July 26, 2026
- Controlling statute
- Not primary-verified
Okla. Stat. tit. 58, §§ 1251–1258 (Nontestamentary Transfer of Property Act) — verify the current section on the Oklahoma State Courts Network
· Checked July 26, 2026
Full detail: Oklahoma transfer-on-death deed page
Small-estate procedure
- Current rule
- $50,000 personal property, debts, or securities; affidavit after 10 daysVerified
Source: Okla. Stat. tit. 58 § 393 · Effective: current · Checked August 23, 2026
Full detail: Oklahoma small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Institutional and waiver income limit
- $2,982 per monthVerified
- Applies to: individual applicant.
Source: Oklahoma DHS Appendix C-1, Schedule VIII and XI · Effective: Effective July 1, 2026 · Checked September 5, 2026
- Individual resource limit
- $2,000Verified
- Applies to: individual applicant.
Source: Oklahoma DHS Appendix C-1, Schedule VIII and XI · Effective: Effective July 1, 2026 · Checked September 5, 2026
- Applicant-and-spouse resource limit
- $3,000Verified
- Applies to: individual and spouse under Schedule VIII.D.
Source: Oklahoma DHS Appendix C-1, Schedule VIII and XI · Effective: Effective July 1, 2026 · Checked September 5, 2026
- Community-spouse resource allowance
- $32,532 minimum to $162,660 maximumVerified
- Applies to: institutionalized applicant with a community spouse.
Source: Oklahoma DHS Appendix C-1, Schedule VIII and XI · Effective: Effective July 1, 2026 · Checked September 5, 2026
- Minimum monthly maintenance-needs allowance
- Not yet verified
- Applies to: institutionalized applicant with a community spouse.
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked September 5, 2026 · Ask the state agency
- Maximum monthly maintenance-needs allowance
- $4,067 per monthVerified
- Applies to: institutionalized applicant with a community spouse; Oklahoma prints a whole-dollar ceiling.
Source: Oklahoma DHS Appendix C-1, Schedule VIII and XI · Effective: Effective July 1, 2026 · Checked September 5, 2026
- Home-equity limit
- $752,000Verified
- Applies to: applicant subject to Oklahoma's home-equity rule.
Source: Oklahoma DHS Appendix C-1, Schedule VIII and XI · Effective: Effective July 1, 2026 · Checked September 5, 2026
Full detail: Oklahoma Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 months for transfers made on or after February 8, 2006Verified
Source: Oklahoma Administrative Code 317:35-9-67 · Effective: Revised September 14, 2018 · Checked September 5, 2026
- Transfer-penalty divisor
- $251.07 per dayVerified
Source: Oklahoma DHS Appendix C-1, Schedule VIII and XI · Effective: Effective July 1, 2026 · Checked September 5, 2026
- How the state administers the penalty
- Aggregate uncompensated transfers and divide by the average monthly private-pay rate in Appendix C-1; include a partial-month penalty. The period begins on the later of the transfer month or the date the person is otherwise eligible for institutional-level services, cannot overlap another penalty, and does not stop once imposed.Verified
Source: Oklahoma Administrative Code 317:35-9-67 · Effective: Revised September 14, 2018 · Checked September 5, 2026
Full detail: Oklahoma Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Probate-estate recovery covers the real and personal property included in the member's estate under Title 58 and the listed services received at age 55 or older.Verified
Source: Oklahoma Administrative Code 317:35-19-4 · Effective: Revised July 1, 2010 · Checked September 5, 2026
- Controlling authority
- Oklahoma Administrative Code 317:35-19-4Verified
Source: Oklahoma Administrative Code 317:35-19-4 · Effective: Revised July 1, 2010 · Checked September 5, 2026
- Exemptions and deferrals
- Recovery after age 55 is delayed until the spouse's death and while a surviving child age 20 or younger or a disabled child of any age lives in the home; qualifying siblings and caregiver children receive lien protections.Verified
Source: Oklahoma Administrative Code 317:35-19-4 · Effective: Revised July 1, 2010 · Checked September 5, 2026
- Hardship waiver
- A waiver may be granted when enforcement would deprive the person of necessary medical care or deprive the person or financially dependent family of food, clothing, shelter, or other necessities.Verified
Source: Oklahoma Administrative Code 317:35-19-4 · Effective: Revised July 1, 2010 · Checked September 5, 2026
- Lien practice
- After notice and hearing, OHCA may file against real property when a nursing-facility resident cannot reasonably be expected to return home; a return home for more than 90 days dissolves the lien.Verified
Source: Oklahoma Administrative Code 317:35-19-4 · Effective: Revised July 1, 2010 · Checked September 5, 2026
Full detail: Oklahoma Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- Pending
Primary-source classification has not yet been completed for this income type.
- Public pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- Private pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- IRA and 401(k) distributions
- Pending
Primary-source classification has not yet been completed for this income type.
- Military retirement pay
- Pending
Primary-source classification has not yet been completed for this income type.
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.