Do I have to file a nonresident Oklahoma tax return?
Oklahoma taxes nonresidents on the following sources of income:
Nonresidents with Oklahoma source gross income of $1,000 or more are required to file an Oklahoma income tax return. Also, if you had Oklahoma withholdings or made estimated payments, you'll want to file even if your nonresident income is less than $1,000 so you can claim a refund.
Note: Nonresident military spouses have different rules.
- Salaries, wages and commissions for work performed in Oklahoma.
- Income from an unincorporated business, profession, enterprise or other activity as the result of work done, services rendered, or other business activities conducted in Oklahoma.*
- Distributive share of the Oklahoma part of partnership, estate or trust income, gains, losses or deductions.*
- Distributive share from Sub-chapter S Corporations doing business in Oklahoma.*
- Net rents and royalties from real and tangible personal property located in Oklahoma.
- Gains from the sales or exchanges of real and tangible personal property located in Oklahoma.
- Income received from all sources of wagering, games of chance or any other winnings from sources within this state. Proceeds that are not money shall be taken into account at fair market value.
Nonresidents with Oklahoma source gross income of $1,000 or more are required to file an Oklahoma income tax return. Also, if you had Oklahoma withholdings or made estimated payments, you'll want to file even if your nonresident income is less than $1,000 so you can claim a refund.
Note: Nonresident military spouses have different rules.
