As the nonresident spouse of a military member in Oklahoma on military orders, what income is not taxable to Oklahoma?

The following types of income earned by the nonresident spouse of a military member are not taxed by Oklahoma:

• Salaries, wages, and commissions for work performed in Oklahoma.
• Personal service business income in Oklahoma. A personal service business generally does not make, buy, or sell goods to produce income. Some examples are doctors, lawyers, accountants, carpenters, and painters.
• Gambling income earned from Oklahoma sources.

You should not enter any of these types of income in the Oklahoma amount column.

Remember, these types of nonmilitary income earned by the military member themselves are taxable to Oklahoma and should be included in the Oklahoma amounts. Only exclude these types of income earned by the nonmilitary spouse.