Who Must File?
Every Oklahoma resident who has sufficient gross income to require the filing of a Federal income tax return is required to file an Oklahoma return, regardless of the source of income. If you do not have a filing requirement, but have Oklahoma tax withheld, made estimated tax payments, qualify for the Tornado Tax Credit, or claim earned income credit, see the next section "Not Required to File" for further instructions.
Every part-year resident, during the period of residency, has the same filing requirements as a resident. During the period of nonresidency, an Oklahoma return is also required if the Oklahoma part-year resident has gross income from Oklahoma sources of $1,000 or more. Use Form 511NR.
Every nonresident with gross income from Oklahoma sources of $1,000 or more is required to file an Oklahoma income tax return. Use Form 511NR
Not Required to File
- Did you have sufficient gross income to require you to file a Federal return?
Yes - You are required to file an Oklahoma return.
No - Go to step 2.
- Did you have any Oklahoma withholding, make Oklahoma estimated tax payments, qualify for the Tornado Tax Credit, or claim earned income credit?
Yes - Go to step 3.
No - You are not required to file an Oklahoma return (Form 511). You may still qualify to file for sales tax relief.
You should file an Oklahoma tax return. Complete the Form 511 as follows:
Fill out the top portion of the Form 511 according to the "Top of Form Instructions". Be sure and check the box "Not Required to File".
Complete line 1. Enter the amount of your gross income subject to the Federal filing requirement. In most cases this will be the same as your Federal Adjusted Gross Income. (Do not complete lines 2-19)
Complete lines 20 through 38 that are applicable to you. If you qualify for the Federal earned income credit, you qualify for the Oklahoma earned income credit. Enter 5% of the Federal earned income credit on Form 511, line 28 (do not complete Schedule 511-F).
Sign and mail Form 511, pages 1 and 2 only. Do not mail pages 3 and 4. Only send in page 5 if you have completed Schedule 511-G. Be sure to include your W-2, 1099 or other withholding statement to substantiate any Oklahoma withholding.