How does Oklahoma tax remote workers?

There are a few situations to consider. You may fall into more than one category.

1. I lived in Oklahoma.
• If you're considered a full-year or part-year resident of Oklahoma, you'll be taxed on all income earned from any source during your time of residency. Be sure to file the appropriate return.
2. I worked remotely from Oklahoma.
• Oklahoma taxes income earned for personal services performed while in Oklahoma (even if you're a nonresident). This includes remote work for an employer or clients based outside Oklahoma if you were physically in the state while doing the work.
• You may be able to claim a credit for taxes paid to another state on your Oklahoma resident return for any income required to be reported in multiple states.
3. My employer was based in Oklahoma.
• If your employer was based in Oklahoma, they may have withheld Oklahoma taxes from your wages as shown on your W-2. However, as long as you didn't live or work in Oklahoma, you may not owe Oklahoma taxes on those wages and can file a nonresident return to claim a refund of those withholdings.
• If your employer didn't withhold Oklahoma taxes and you were a nonresident of Oklahoma, you probably don't need to file an Oklahoma return at all unless you otherwise have an Oklahoma nonresident filing requirement.

If your wages were minimal and you didn't do any other business in Oklahoma, it's possible you will be exempt from filing regardless of residency. See the Oklahoma 511-NR instructions for more information.