The Oklahoma Uniform Jury Instructions (OUJI) applicable in a civil case shall include an instruction notifying the jury that no part of an award for damages for personal injury or wrongful death is subject to federal or state income tax. Any amount that the jury determines to be proper compensation for personal injury or wrongful death should not be increased or decreased by any consideration for income taxes. In order to be admitted at trial, any exhibit relating to damage awards shall reflect accurate tax ramifications.
§ 577.4.Damage Awards - Applicability of Federal and State Income Tax
Chapter 11: Trial · Last amended November 1, 2011 · Last verified August 3, 2026
In one sentenceSection 577.4 requires the OUJI civil instructions to tell jurors that damages awarded for personal injury or wrongful death aren't subject to federal or state income tax and shouldn't be adjusted for taxes, and requires any damage-award exhibit admitted at trial to reflect accurate tax consequences.
Full Text of § 577.4
Amendment History
Added by Laws 2011, SB 865, c. 16, §1, eff. 11/1/2011.
Plain-English Summary
Jurors sometimes worry, without being told otherwise, that a damages award will be taxed and adjust their number accordingly. This section heads that off: the civil OUJI instructions must tell the jury that no part of a personal injury or wrongful death damages award is subject to federal or state income tax, and that whatever amount the jury finds is proper compensation shouldn't be increased or decreased for tax considerations.
The same concern carries into the evidence. Any exhibit relating to damage awards has to reflect accurate tax consequences before it can be admitted at trial.
Frequently Asked Questions
Does a jury have to consider income taxes when awarding personal injury damages in Oklahoma?
No. The required instruction tells jurors the award isn't taxable and that they shouldn't increase or decrease it based on taxes.
What must the jury instruction on this subject tell jurors?
That no part of an award for personal injury or wrongful death damages is subject to federal or state income tax.
Can a party show the jury a damages exhibit with inaccurate tax assumptions?
No. Any exhibit relating to damage awards must reflect accurate tax ramifications to be admitted at trial.
Does this rule apply to wrongful death awards too?
Yes. The section covers damages for personal injury or wrongful death alike.
Source & verification. Section text is reproduced verbatim from
Title 12 of the Oklahoma Statutes, enacted by the Oklahoma Legislature.
Last verified August 3, 2026.
· Official source
Also known as: are personal injury damages taxable oklahomajury instruction damages income taxwrongful death damages tax oklahoma12 O.S. § 577.4