Oklahoma Individual Nonresident/Part-Year Income Tax Return
Extracted from PDF file 2023-oklahoma-form-511nr.pdf, last modified October 2023
Individual Nonresident/Part-Year Income Tax Return2023 Oklahoma Individual Income Tax Forms and Instructions for Nonresidents and Part-Year Residents This packet contains: • Instructions for Completing the 511-NR Income Tax Return • Oklahoma Nonresident and Part-Year Resident Income Tax Return Form 511-NR • 2023 Income Tax Table • This form is also used to file an amended return. See page 7. Filing date: • Generally, your return must be postmarked by April 15, 2024. For additional information, see the “Due Date” section on page 5. Want your refund faster? • See page 45 for direct deposit information. 2023 OKLAHOMA NONRESIDENT/PART-YEAR RESIDENT TAX PACKET 2-D Barcode Information TABLE OF CONTENTS Resident Defined................................................................ 3 How Nonresident and Part-year Residents are Taxed....... 4 Who Must File?.................................................................. 4 Nonresident Spouse of United States Military Member...... 4 Estimated Income Tax........................................................ 4 What is Oklahoma Source Income?................................... 5 Due Date............................................................................ 5 Not Required to File .......................................................... 6 What is an Extension?........................................................ 6 Net Operating Loss ........................................................... 6 When to File an Amended Return ..................................... 7 All About Refunds .............................................................. 7 Top of Form Instructions................................................ 8-10 Schedule 511-NR-1 Instructions.................................. 10-12 Form 511-NR: Select Line Instructions . ..................... 13-19 Schedule 511-NR-A Instructions.................................. 19-21 Schedule 511-NR-B Instructions................................. 21-25 Schedule 511-NR-C Instructions................................. 25-28 Schedule 511-NR-D Instructions...................................... 28 Schedule 511-NR-E Instructions ..................................... 28 Schedule 511-NR-F Instructions ..................................... 28 Schedule 511-NR-G Instructions...................................... 29 Schedule 511-NR-H Instructions...................................... 29 When You Are Finished ................................................... 29 Schedule 511-NR-G Information................................. 29-30 Tax Table .................................................................... 31-42 Debit Card and Paper Check Information................... 43-44 Direct Deposit Information................................................ 45 Contact Information and Assistance................................. 45 If your return has a separate page with barcodes, it was prepared using computer software utilizing 2-D barcoding. This means your tax information will be processed faster and more accurately and you will see your refund faster! Provide this page with your completed return The mailing address for 2-D income tax forms is: Oklahoma Tax Commission PO Box 26800 Oklahoma City, OK 73126-0800 Note: Any handwritten information will not be captured when a return is processed using the 2-D barcode. COMMON ABBREVIATIONS FOUND IN THIS PACKET IRC - IRS - OAC - OS - OTC - PTE - Sec. - Internal Revenue Code Internal Revenue Service Oklahoma Adminsitrative Code Oklahoma Statutes Oklahoma Tax Commission Pass-Through Entity Section(s) HELPFUL HINTS • File your return by the same due date as your federal income tax return. See page 5 for information regarding extended due date for electronically filed returns. • If you need to file for an extension, use Form 504-I and then later file a Form 511-NR. • Be sure to provide copies of your Form(s) W-2, 1099 or other withholding statement with your return. Provide all federal schedules as required. • Important: If you fill out any portion of the Schedules 511-NR-A through 511-NR-H, you are required to provide those pages with your return. Failure to include the pages will result in a delay of your refund. • Be sure to sign and date the return. If you are filing a joint return, both you and your spouse need to sign. • Do not provide any correspondence other than those documents and schedules required for your return. • If you purchased items for use in Oklahoma from retailers who do not collect Oklahoma sales tax, you owe use tax on those items. For more information on use tax, see pages 16-17. • Would you like your refund faster? Choose to have your refund direct deposited into your checking or savings account. • When you complete the direct deposit section on the Form 511-NR, verify the routing and account numbers are correct. If the direct deposit fails to process, your refund will be mailed to you on a debit card. • After filing, if you have questions regarding the status of your refund, use OkTAP at tax.ok.gov to check your refund or call 405.521.3160. Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 2 WHAT’S NEW IN THE 2023 OKLAHOMA TAX PACKET? • The Credit for Adoption Expenses, which replaced the Deduction for Adoption Expenses, was added to the Form 511-CR. To obtain Form 511-CR, visit tax.ok.gov. • The Credit for Qualified Clean-Burning Motor Vehicle Fuel Property was expanded to include equipment installed to modify a motor vehicle that is propelled by a hydrogen fuel cell, effective for property placed in service on or after July 1, 2023. The credit may be claimed on Form 511-CR. To obtain Form 511-CR, visit tax.ok.gov. • The option to receive a refund as a paper check was added to Form 511-NR. A minimum refund of $10.00 is required to receive a paper check. If you request a paper check for an amount less than $10.00, a debit card will be issued. • A section for Dependents was added to the Form 511-NR, page 1. • A deduction for bonus depreciation on qualified property or qualified improvement property covered under Section 168 of the Internal Revenue Code was added. The qualified property is eligible for 100% Oklahoma bonus depreciation and may be deducted as an expense incurred by the taxpayer during the taxable year during which the property is placed in service. See Form 511-NR, Schedule 511-NR-B, line 16; enter the number “99” in the box for the type of deduction. • The Veterans Auto and Education Improvement Act of 2022 changed existing provisions on election of state residency for tax purposes for military servicemembers and their spouses. See Resident Defined section. BEFORE YOU BEGIN You must complete your federal income tax return before beginning your Oklahoma income tax return. You will use the information entered on your federal return to complete your Oklahoma return. Remember, when completing your Oklahoma return, round all amounts to the nearest dollar. Example: $2.01 to $2.49 - round down to $2.00 $2.50 to $2.99 - round up to $3.00 RESIDENT DEFINED Resident An Oklahoma resident is a person domiciled in this state for the entire tax year. “Domicile” is the place established as a person’s true, fixed, and permanent home. It is the place you intend to return whenever you are away (as on vacation abroad, business assignment, educational leave or military assignment). A domicile, once established, remains until a new one is adopted. Part-Year Resident A part-year resident is an individual whose domicile was in Oklahoma for a period of less than 12 months during the tax year. Nonresident A nonresident is an individual whose domicile was not in Oklahoma for any portion of the tax year. Members of the Armed Forces Residency is established according to military domicile as established by the Servicemembers’ Civil Relief Act of 2003 (SCRA), formerly known as the Soldiers’ and Sailors’ Civil Relief Act of 1940 (SSCRA). The Veterans Auto and Education Improvement Act of 2022 (VAEIA) changed existing provisions under the SCRA on election of state residency for tax purposes for military servicemembers and their spouses. When the spouse of a military member is a civilian and has the same legal residency as the military member, the spouse may retain such legal residency. They file a joint resident tax return in the military members’ State of Legal Residency (if required) and are taxed jointly under nonresident rules as they move from state to state. If the non-military spouse does not have the same legal residency as the military member, then the same residency rules apply as would apply to any other civilian. The spouse would then comply with all residency rules where living. Under the VAEIA, for any taxable year of marriage, the servicemember and their spouse may elect a state of residence for income tax purposes based on the servicemember’s residence, the spouse’s residence, or the servicemember’s permanent duty station. A nonresident who is stationed in Oklahoma on active duty is exempt from Oklahoma Income Tax unless and until the military member chooses to establish a permanent residence in Oklahoma. This exemption applies only to military pay earned in Oklahoma by the servicemember; it does not include income earned by performing other services in the state. The earnings of the spouse of the servicemember may be exempt; see the “Nonresident Spouse of United States Military Servicemember” section. Resident/Nonresident A nonresident filing a joint federal return with an Oklahoma resident spouse may have options for filing the Oklahoma return(s). See “Filing Status” in the “Top of Form Instructions” on pages 8-10 for further information. Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 3 HOW NONRESIDENTS AND PART-YEAR RESIDENTS ARE TAXED The Oklahoma taxable income of a part-year individual or nonresident individual shall be calculated as if all income were earned in Oklahoma, using Form 511-NR. The Federal Adjusted Gross Income (AGI) will be adjusted using the Oklahoma adjustments, allowed in 68 Oklahoma Statutes (OS) Section 2358, to arrive at AGI from all sources. The AGI from all sources is used to determine the taxable income. After the taxable income is calculated, it is prorated using a percentage of the AGI from Oklahoma sources divided by the AGI from all sources. This prorated tax is the Oklahoma tax. WHO MUST FILE Resident - Every resident individual whose gross income from both within and outside of Oklahoma exceeds the standard deduction plus personal exemption is required to file an Oklahoma income tax return. Part-Year Resident - 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. Nonresident - Except as otherwise provided for in the Pass-Through Entity Tax Equity Act of 2019, every nonresident with Oklahoma source gross income of $1,000 or more is required to file an Oklahoma income tax return. A nonresident partner may elect to be included in a composite partnership return; see Rule 710:50-19-1. Note: If you do not have an Oklahoma filing requirement but had Oklahoma tax withheld or made estimated tax payments, see the section “Not Required to File” on page 6 for further instructions. NONRESIDENT SPOUSE OF UNITED STATES MILITARY SERVICEMEMBER Under Federal Military Spouses Residency Relief (Military Spouses Residency Relief Act & Veterans Benefits and Transition Act of 2018 [hereinafter, the Act]), a nonresident spouse of a nonresident servicemember may be exempt from Oklahoma income tax on income from services performed in Oklahoma if all of the following facts are true: • The servicemember is present in Oklahoma in compliance with military orders; • The spouse is in Oklahoma to be with the servicemember; and • The spouse maintains the same domicile as the servicemember or elects to use the same residence for tax purposes as the service member in accordance with Veterans Benefits and Transition Act of 2018. The “What is Oklahoma Source Income?” section on page 5 shows examples of the types of income that may be considered from Oklahoma sources, therefore subject to tax by Oklahoma, and types of income that are protected under the Act and therefore not subject to tax by Oklahoma. If there is at least $1,000 of gross income from Oklahoma sources, such as Oklahoma rental or royalty income, complete the Oklahoma Form 511-NR according to the “Select Line Instructions”. If all of the income earned in Oklahoma is protected under the Act, and Oklahoma taxes were withheld, complete the Oklahoma Form 511-NR according to the “Not Required to File” section found on page 6. If the nonresident spouse of a United States Military Servicemember is claiming the exemption provided for under the Act, they must furnish copies of the servicemember’s military W-2, the spouse’s W-2, the Leave and Earnings Statement (LES), and copies of their federal income tax return and the resident state’s return to avoid delays in the processing of their Oklahoma income tax return. Frequently Asked Questions (FAQs) relating to Individual Income Tax Issues for Military can be found on our website at tax.ok.gov. ESTIMATED INCOME TAX You must make equal* quarterly estimated tax payments if you can reasonably expect your tax liability to exceed your withholding by $500 or more and expect your withholding to be less than the smaller of: 1. 70% of your current year’s tax liability, or 2. The tax liability shown on your return for the preceding taxable year of 12 months. Taxpayers who fail to make timely estimated tax payments may be subject to interest on underpayment. If at least 66.67% (or two-thirds) of your gross income for this year or last year is from farming, estimated payments are not required. If claiming this exception, see line 26 instructions on page 18. Form OW-8-ES, for filing estimated tax payments, is available on our website at tax.ok.gov. Estimated payments can be made online through OkTAP. *For purposes of determining the amount of tax due on any of the respective dates, taxpayers may compute the tax by placing taxable income on an annualized basis. See Form OW-8-ES-SUP on our website at tax.ok.gov. Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 4 WHAT IS OKLAHOMA SOURCE INCOME? The sources of income taxable to a nonresident are: (1) Salaries, wages and commissions for work performed in Oklahoma. (2) 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.* (3) Distributive share of the Oklahoma part of partnership, estate or trust income, gains, losses or deductions.* (4) Distributive share from Sub-chapter S Corporations doing business in Oklahoma.* (5) Net rents and royalties from real and tangible personal property located in Oklahoma. (6) Gains from the sales or exchanges of real and tangible personal property located in Oklahoma. (7) 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. * This includes Limited Liability Companies (LLCs). Note: Salaries, wages and commissions for work performed in Oklahoma by a qualifying nonresident spouse of a military servicemember may not be subject to tax in Oklahoma and be protected under the Military Spouses Resident Act. (Civilian income earned in Oklahoma by the servicemember is not protected and is subject to Oklahoma tax.) Other examples of potentially protected income are: • Personal service business income earned by the qualifying nonresident spouse. Examples of personal service business income include the business of a doctor, lawyer, accountant, carpenter or painter (these are examples only, and are not intended to be exclusive or exhaustive). A personal service business generally does not include any business that makes, buys, or sells goods to produce income. • Income received from all sources of wagering, games of chance or any other winnings from sources within Oklahoma by the qualifying nonresident spouse. (Such income received by the servicemember is not protected and is subject to Oklahoma tax.) The Oklahoma source income of a part-year resident is the sum of the following: (1) All income reported on your federal return for the period you are a resident of Oklahoma, except income from real and tangible personal property located in another state, income from business activities in another state, or the gains/losses from the sales or exchange of real property in another state; and (2) The Oklahoma source income for the period you were a nonresident of Oklahoma. The Oklahoma source income of a resident filing with a part-year resident or nonresident spouse will include all income reported on your federal return except income from real or tangible personal property located in another state, income from business activities in another state, or the gains/losses from the sales or exchange of real property in another state. DUE DATE Generally, your Oklahoma income tax return is due April 15th. However: • If you file electronically (through a preparer or the internet), your due date is extended to April 20th. Any payment of taxes due on April 20th must be remitted electronically in order to be considered timely paid. If the balance due on an electronically filed return is not remitted electronically, penalty and interest will accrue from the original due date. • If the Internal Revenue Code (IRC) of the Internal Revenue Service (IRS) provides for a later due date, your return may be filed by the later due date and will be considered timely filed. You should write the appropriate “disaster designation” as determined by the IRS at the top of the return, if applicable. If a bill is received for delinquent penalty and interest, you should contact the OTC at the number on the bill. • If the due date falls on a weekend or legal holiday when the OTC offices are closed, your return is due the next business day. Your return must be postmarked by the due date to be considered timely filed. Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 5 NOT REQUIRED TO FILE No Oklahoma Filing Requirement Nonresidents who do not have an Oklahoma filing requirement, as shown in the section “Who Must File?”, but had Oklahoma tax withheld or made estimated tax payments should complete the Form 511-NR. Complete the Form 511-NR as follows: 1. Fill out the top portion of the Form 511-NR according to the “Top of Form Instructions” on pages 8-10. Be sure to place an ‘X’ in the box “Not Required to File”. 2. If you are a nonresident who is not required to file because your gross Oklahoma source income is less than $1,000, complete Schedule 511-NR-1, lines 1-19 of the “Federal Amount” column as per your federal income tax return. Then complete lines 1-18 of the “Oklahoma Amount” column; enter your gross income from Oklahoma sources and not the net income as would be reflected in your Federal AGI. Return to page 1 of Form 511-NR and complete lines 1 and 2. 3. Complete lines 25 through 42 that are applicable to you. Sign and mail in Form 511-NR, pages 1-4 only. Do not mail in pages 5-7. Include page 8 only if you have an entry on line 36 “Donations from your refund”. Be sure to include your W-2s, 1099s or other withholding statements to substantiate any Oklahoma withholding. If you filed a federal income tax return, provide a copy. WHAT IS AN EXTENSION? A valid extension of time in which to file your federal return automatically extends the due date of your Oklahoma return if no Oklahoma liability is owed. A copy of the federal extension must be provided with your Oklahoma return. If your federal return is not extended or an Oklahoma liability is owed, an extension of time to file your Oklahoma return can be granted on Form 504-I. 90% of the tax liability must be paid by the original due date of the return to avoid penalty charges for late payment. Interest will be charged from the original due date of the return. NET OPERATING LOSS The loss year return must be filed to establish the Oklahoma Net Operating Loss. Use the 511-NR-NOL schedules. When there is a federal net operating loss (NOL), an Oklahoma NOL must be computed as if all the income were earned in Oklahoma. The figures from the “Federal Amount” column are used for this computation. The loss is carried as an Oklahoma NOL and deductible in the “Federal Amount” column. The true Oklahoma NOL is computed using the figures from the “Oklahoma Amount” column and shall be allowed without regard to the existence of a Federal NOL. The loss is carried as an Oklahoma NOL and deductible in the “Oklahoma Amount” column. For tax years 2009 and subsequent, the years to which a NOL may be carried shall be determined solely by reference to Section 172 of the Internal Revenue Code (IRC.) A NOL resulting from a farming loss may be carried back in accordance with and to the extent of IRC Section 172(b)(G). However, the amount of the NOL carryback shall not exceed the lesser of $60,000, or the loss properly shown on the Federal Schedule F reduced by half of the income from all other sources other than reflected on Schedule F. An election may be made to forego the carryback period. A written statement of the election must be part of the original timely filed Oklahoma loss year return. However, if you filed your return on time without making the election, you may still make the election on an amended return filed within six months of the due date of the original return (excluding extensions). Attach the election to the amended return. Once made, the election is irrevocable. The Federal NOL allowed in the current tax year reported on Schedule 511-NR-1, line 15 “other income”, shall be added on Schedule 511-NR-A, line 3 “Oklahoma additions” in the appropriate column. Enter as a positive number. The Oklahoma NOL(s) shall be subtracted on Schedule 511-NR-B, line 9 “Oklahoma subtractions” in the appropriate column. There is also a space provided to enter the loss year(s). Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 6 WHEN TO FILE AN AMENDED RETURN An amended return can be filed at any time. Generally, any claim for refund of an overpayment of tax must be made within three years from the due date of the return, including the period of any extension of time for filing a return, or two years from the payment of the tax liability, whichever period is later, or, if no return was filed, within two years of the time the tax was paid. If your net income for any year is changed by the IRS, an amended return shall be filed within one year. Part-year residents and nonresidents shall use Form 511-NR. Place an “X” in the box at the top of the Form 511-NR indicating the return to be an amended return. Enter any amount(s) paid with the original return plus any amount(s) paid after it was filed on line 30. Enter any refund previously received or overpayment applied on line 32. Complete Schedule 511-NR-H “Amended Return Information” on Form 511-NR. Provide a copy of Federal Form 1040X, Form 1045, RAR, or other IRS notice, correspondence, and/or other documentation. Important: Provide a copy of IRS refund check or statement of adjustment. If you discover you have made an error on your Oklahoma return, we may be able to help you correct the return. For additional information, contact our Taxpayer Resource Center at 405.521.3160. ALL ABOUT REFUNDS Taxpayers have two quick, convenient ways to check the status of their refund: • Visit OkTAP at tax.ok.gov and click on the “Where’s My Refund?” link under “Individuals.” Once on this page, you will be required to enter the last seven digits of the primary social security number on the return, the amount of the expected refund, and the Zip Code on the return. • Call 405.521.3160 and enter the same information as prompted by our interactive automated phone system. Note: If your return was e-filed, you can generally begin checking on your refund about four days after the return was accepted by the OTC. If your return was paper filed, you should allow four to six weeks to begin checking on your refund. Once processed, allow five business days for the deposit to be made to a bank account. For debit card and paper check refunds, allow five to seven business days for delivery. IMPORTANT: If you do not choose to have your refund deposited directly into your bank account, you may choose to receive a debit card or a paper check. See pages 43-44 for information on the debit card and page 45 for more information on direct deposit. If timely filing, you may have any amount of overpayment applied to your next year’s estimated tax. Overpayments applied to the following year’s Oklahoma estimated income tax in error may be refunded to the taxpayer upon request; however, the taxpayer must file the refund request no later than October 15 of the year in which the refund was to be applied. OAC 710:50-13-6(d). Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 7 TOP OF FORM INSTRUCTIONS A Form 511-NR 2023 Oklahoma Nonresident/Part-Year Income Tax Return Your Social Security Number Spouse’s Social Security Number B Place an ‘X’ in this box if this taxpayer is deceased (joint return only) B AMENDED RETURN! Place an ‘X’ in this box if this taxpayer is deceased Place an ‘X’ in this box if this is an amended 511-NR. See Schedule 511-NR-H. C Name and Address - Please Print or Type Middle Initial Last Name D Mailing Address (Number and street, including apartment number, rural route or PO Box) Filing Status E If a Joint Return, Spouse’s First Name City 1 2 Single Married filing joint return (even if only one had income) 3 Married filing separate • If spouse is also filing, list Name: name and SSN in the boxes: SSN: 4 Head of household with qualifying person Residency Status 5 Qualifying widow(er) with dependent child • Please list the year spouse died in box at right: F Nonresident(s) State of Residence: __________________ Part-Year Resident(s) From ___________ to ___________ Resident/Part-Year Resident/Nonresident State of Residence: Yourself _________ Spouse _________ Middle Initial Last Name State ZIP or Postal Code Country * Note: If claiming Special Exemption, see instructions on page 10 of 511NR Packet. G Exemptions Your First Name * Special Regular Blind Yourself + + (a) Spouse + + (b) (c) Number of dependents Add the Totals from boxes (a), (b) and (c). Enter the TOTAL here: Note: If you may be claimed as a dependent on another return, enter “0” in the Total box for your regular exemption. Age 65 or Older? H Yourself (Please see instructions) Spouse Dependents - If more than four dependents, see instructions and place an ‘X’ here: 1. First Name J A I 2. Last Name 3. Social Security Number 4. Date of Birth 5. Relationship to You Not Required to File - Place an ‘X’ in this box if you are a nonresident whose gross income from Oklahoma sources is less than $1,000. (see instructions) DO NOT WRITE OUTSIDE DESIGNATED AREAS The barcode near the form number contains a page notation signifying the first page of a new return for processing equipment use. The blank area is used for processing notations. Do not write in these areas. B SOCIAL SECURITY NUMBER Enter your Social Security Number. If you are married filing joint, enter your spouse’s SSN in the space provided. Note: If you are married filing separate, do not enter your spouse’s Social Security Number here. Enter it in item E. Note: The request for your SSN is authorized by Section 405, Title 42, of the United States Code. You must provide this information. It will be used to establish your identity for tax purposes only. WHAT ABOUT DECEASED TAXPAYERS? If a taxpayer died before filing a return, the executor, administrator or surviving spouse may have to file a return for the decedent. Place an ‘X’ in the appropriate box in the SSN area. C AMENDED RETURN Place an ‘X’ in the box if you are filing an amended return. Use lines 30 and 32 to report tax previously paid and/or previous overpayments. Complete Schedule 511-NR-H. D NAME AND ADDRESS Print or type the first name, middle initial and last name for both yourself and spouse, if applicable. Complete the address portion including an apartment number and/or rural route, if applicable. Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 8 E TOP OF FORM INSTRUCTIONS FILING STATUS The filing status for Oklahoma purposes is the same as on the federal income tax return, with one exception. This exception applies to married taxpayers who file a joint federal return where one spouse is an Oklahoma resident (either civilian or military), and the other is a nonresident civilian (non-military). In this case the taxpayer must either: • File as Oklahoma married filing separate. The Oklahoma resident, filing a joint federal return with a nonresident civilian spouse, may file an Oklahoma return as married filing separate. The resident will file on Form 511 using the married filing separate rates and reporting only his/her income and deductions. If the nonresident civilian has an Oklahoma filing requirement, he/she will file on Form 511-NR, using married filing separate rates and reporting his/her income and deductions. Form 574 “Resident/Nonresident Allocation” must be filed with the return(s). You can obtain this form from our website at tax.ok.gov. -OR • File as if both the resident and the nonresident civilian were Oklahoma residents on Form 511. Use the “married filing joint” filing status, and report all income. A tax credit (Oklahoma Form 511-TX) may be claimed for taxes paid to the other state, if applicable. A statement should be attached to the return stating the nonresident is filing as a resident for tax purposes only. The above exception does not apply if: 1) either spouse is a part-year resident or 2) an Oklahoma resident (either civilian or military) files a joint federal return with a nonresident military spouse. They shall use the same filing status as on the federal return. If they file a joint federal return, they shall complete Form 511-NR and include in the “Oklahoma Amount” column, all Oklahoma source income of both spouses. F RESIDENCY STATUS Nonresident - Place an ‘X’ in this box only if a nonresident the entire year. If filing a joint return, both must be nonresidents the entire year. Part-Year Resident - Place an ‘X’ in this box only if a part-year resident. If filing a joint return, both must be part-year residents. Enter the dates, during the tax year, of your Oklahoma residency. Resident/Part-Year Resident/Nonresident - Place an ‘X’ in this box only if filing a joint return and spouses have different residency status. Enter the state(s) of residence for each spouse. If either spouse is a part-year resident, list all states of residence for the part-year resident and enter the dates of Oklahoma residency above on the part-year resident line. Do not mark the box for part-year resident. G EXEMPTIONS To the right of the word “Yourself” place a number “1” in all the boxes that apply to you. Then total the boxes. Then do the same for your spouse, if applicable. The terms for this section are defined below. Regular: Yourself - You may claim an exemption for yourself if you can’t be claimed as a dependent on another person’s return. If you can be claimed as a dependent on another return, enter “0” for your exemption. You still qualify for the Oklahoma Standard Deduction. Spouse - You may claim an exemption for your spouse if either of the following applies. 1. Your filing status is married filing jointly and your spouse can’t be claimed as a dependent on another person’s return. 2. You were married at the end of the tax year, your filing status is married filing separately or head of household, and both of the following apply. a. Your spouse had no income and isn’t filing a return. b. Your spouse can’t be claimed as a dependent on another person’s return. If your filing status is head of household and you claimed an exemption for your spouse, enter your spouse’s name and social security number in the “Filing Status” section under “3. Married filing separate”. If you became divorced or legally separated during the tax year, you can’t take an exemption for your former spouse. Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 9 G TOP OF FORM INSTRUCTIONS EXEMPTIONS (CONTINUED) If your spouse died during the tax year and you didn’t remarry by the end of the tax year, you may claim an exemption for your spouse if you could have taken an exemption for your spouse on the date of death. Special: An additional exemption may be claimed for each taxpayer or spouse who meets the qualifications based on filing status and Federal AGI limits** below and who is 65 years of age or older at the close of the tax year: (1) Single return with line 2 equal to $15,000 or less. (2) Joint return with line 2 equal to $25,000 or less. (3) Married filing separate return with line 2 equal to $12,500 or less. (4) Head of household return with line 2 equal to $19,000 or less. **Note: If your Federal AGI includes income from the conversion of a traditional individual retirement account to a Roth individual retirement account, this income shall be excluded in determining the Federal AGI limits. Provide copy of federal return and Form 8606. Blind: An additional exemption may be claimed for each taxpayer or spouse who is legally blind. Dependents: You may claim an exemption for each individual who is your dependent, as defined in IRC Sec. 152. Enter the number of dependents claimed; this usually equals the number of dependents listed on your federal return. If claiming an individual who qualifies as your dependent under IRC Sec. 152 but who is not listed as a dependent on your federal return, include a statement showing the dependent’s name, SSN/ITIN and the reason the individual is not on your federal return. Note for those filing Form 574 “Resident/Nonresident Allocation”: If the resident spouse also has an Oklahoma filing requirement and is filing separately on Form 511, the dependency exemptions will be allocated between the resident’s and nonresident’s returns. H SIXTY-FIVE OR OLDER Place an ‘X’ in the box(es) if your age, or your spouse’s, is 65 on or before December 31, 2023. If you turned age 65 on January 1, 2024, you are considered to be age 65 at the end of 2023. I DEPENDENTS If you have more than four dependents, check the box next to Dependents on page 1 of Form 511 or 511-NR and include a statement showing the information required in columns (1) through (5). J NOT REQUIRED TO FILE If you are a nonresident whose gross income from Oklahoma sources is less than $1,000, place an ‘X’ in the box. See the instructions under “Not Required to File” to determine which lines on the rest of the Form 511-NR to complete. SCHEDULE 511-NR-1 Federal Amount Column - Lines 1 through 19, “Federal Amount” column are a summary of the items that make up your Federal AGI. Complete your federal return, then enter all income items and federal adjustments exactly as entered on your federal return. However, if you are a nonresident civilian (non-military) filing a joint federal return with an Oklahoma resident spouse, enter the amounts from Form 574 “Resident/Nonresident Allocation”. Provide a copy of your federal return. Oklahoma Amount Column - Lines 1 through 18, “Oklahoma Amount” column will be used to determine income from Oklahoma sources included in Federal AGI. 1 Wages, Salaries, Tips, etc. Enter that part of the federal amount that represents services performed in Oklahoma as a nonresident. If you were a part-year resident, you must also add the part of the federal amount that was earned while you were a resident. Note: Form W-2 income protected under the Military Spouses Residency Relief Act should not be entered in the “Oklahoma Amount” column. Enter any Oklahoma withholding on Form 511-NR, line 25. See the “Nonresident Spouse of United States Military Servicemember” section on page 4 for more information. Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 10 2 SCHEDULE 511-NR-1 Taxable Interest Income Enter that part of the federal amount that represents interest income earned as a nonresident or part-year resident that is part of the receipts of your business, including partnerships and Sub S corporations, carried on in Oklahoma and not otherwise exempt from Oklahoma income tax. If you carry on business both in and out of Oklahoma, see the instructions for Schedule 511-NR-1, line 10. If you were a part-year resident, you must also add the non-business part of the federal amount that was earned while a resident. 3 Dividend Income Enter dividend income, earned as a nonresident or part-year resident, that is part of the receipts of your business, including partnerships and Sub S corporations, carried on in Oklahoma and not otherwise exempt from Oklahoma income tax. If you carry on business both in and out of Oklahoma, see the instructions for Schedule 511-NR-1, line 10. If you were a part-year resident, you must also add the non-business part of the federal amount that was earned while a resident. 4 Taxable Amount of IRA Distribution If you are a part-year resident, you must enter the part of the federal amount that was received while a resident. Do not enter any amount received during the period you were a nonresident. 5 Taxable Amount of Pensions and Annuities If you are a part-year resident, you must enter the part of the federal amount that was received while a resident. Do not enter any amount received during the period you were a nonresident. 6 Social Security Benefits If you were a part-year resident, you must enter the part of the federal taxable amount that was received while you were a resident. Do not enter any amount received during the period you were a nonresident. 7 Capital Gain or (loss) As a nonresident or part-year resident, calculate the amount to be included in the “Oklahoma Amount” column as capital gain or (loss) from Oklahoma sources. Examples include gain or (loss) from the sale or exchange of real or tangible personal property located in Oklahoma regardless of residency and the gain or (loss) from the sale or exchange of intangible property that was sold during the period of residency. 8 Taxable Refunds, Credits, or Offsets of State and Local Income Taxes If you were a part-year resident, enter that part of the federal amount that was received while an Oklahoma resident. Do not enter any amount received during the period you were a nonresident. 9 Alimony Received If you were a part-year resident, enter that part of the federal amount that represents the total alimony received while an Oklahoma resident. Beginning January 1, 2019, alimony or separate maintenance payments are not included in the income of a receiving spouse if made under a divorce or separation agreement executed after December 31, 2018. This also applies to a divorce or separation agreement executed on or before December 31, 2018, and modified after December 31, 2018, as long as the modification changes the terms of the alimony or separate maintenance payments and states that the alimony or separate maintenance payments are not includable in the income of the receiving spouse. Generally, alimony or separate maintenance payments are included in the income of the receiving spouse if made under a divorce or separation agreement executed on or before December 31, 2018, even if the agreement was modified after December 31, 2018, as long as the modification is not one described in the preceding paragraph. Do not enter any alimony received during the period you were a nonresident. Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 11 SCHEDULE 511-NR-1 10 Business Income or (loss) As a nonresident or part-year resident, enter that part of the federal amount that represents business income or (loss) received from a business carried on in Oklahoma. Business carried on in Oklahoma - Your business is considered to be carried on in Oklahoma if you maintain, operate or occupy desk space, an office, a shop, a store, a warehouse, a factory, an agency or other place where your affairs are regularly carried on in Oklahoma. This definition is not exclusive. Your business is considered to be carried on in Oklahoma if it is transacted here with a fair measure of permanency and continuity. Business carried on both within and without Oklahoma - Net income or (loss) from a business activity that is carried on both within and without Oklahoma of a non-unitary character shall be separately allocated to the state to which such activity is conducted. Net income or (loss) from a business activity that is carried on both within and without Oklahoma of a unitary character shall be apportioned according to a prescribed formula or an approved alternative method. Note: Income protected under the Military Spouses Residency Relief Act should not be entered in the “Oklahoma Amount” column. See the “Nonresident Spouse of United States Military Servicemember” section on page 4 for more information. 11 Other Gains or (Losses) Enter that part of the federal amount that represents gain or (loss) from the sale or exchange of noncapital assets from Oklahoma sources. An example includes a gain or (loss) from the sale of business property located in Oklahoma. 12 Rental Real Estate, Royalties, Partnerships, etc. Enter that part of the federal amount that was derived from or connected with Oklahoma sources. See “What is Oklahoma Source Income?” on page 5. Passive losses are allowed in Oklahoma during the same tax year utilized on the federal return. Report in the “Oklahoma Amount” column your share of any income from a partnership of which you are a member or an estate or trust of which you are a beneficiary if from Oklahoma sources. 13 Farm Income or (loss) As a nonresident or part-year resident, enter that part of the federal amount that represents income or (loss) from farming carried on in Oklahoma. 14 Unemployment Compensation If you were a part-year resident, you must enter the part of the federal amount that was received while a resident. Do not enter any amount received during the period you were a nonresident. 15 Other Income Enter the part of the federal amount from or connected with Oklahoma sources as a nonresident or part-year resident. If you were a part-year resident, you must also add the part of the federal amount while a resident. If you have a net operating loss from Oklahoma sources (without a corresponding federal net operating loss) that you are carrying forward, enter the amount of the loss on Schedule 511-NR-B, line 9, and provide the applicable schedule from Form 511-NR-NOL. 17 Total Federal Adjustments to Income Federal Amount Column - Enter the total adjustments to income reported on your Federal Form 1040. Examples include penalty on early withdrawal of savings, IRA deduction, deduction for self-employment tax, and moving deduction. Oklahoma Amount Column - If you were a nonresident or part-year resident, enter only adjustments attributable to income taxed by Oklahoma. If the adjustment is not attributable to income, the adjustment should be prorated based on the amount paid while an Oklahoma resident to total amount paid. IRA deductions will be prorated on the basis of Oklahoma earned income to total earned income per taxpayer. Moving expense deduction is an allowable adjustment in the “Oklahoma Amount” column for part-year residents moving into Oklahoma. Provide Federal Form 3903. Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 12 SELECT LINE INSTRUCTIONS 3 Additions Enter the total from Schedule 511-NR-A, line 8. See Schedule 511-NR-A instructions on pages 19-21. 5 Subtractions Enter the total from Schedule 511-NR-B, line 17. See Schedule 511-NR-B instructions on pages 21-25. 7 Adjusted Gross Income - ALL SOURCES This is your Federal AGI after Oklahoma Additions and Subtractions, which is your AGI from all sources. 9 Adjustments Enter the total from Schedule 511-NR-C, line 6. See Schedule 511-NR-C instructions on pages 25-28. 11 Deductions If you claimed the standard deduction on your federal return, you must claim the Oklahoma standard deduction. If you claimed itemized deductions on your federal return, you must claim Oklahoma itemized deductions. • Standard Deduction: If you did not claim itemized deductions on your federal return, enter the Oklahoma standard deduction on line 11. If your filing status is single or married filing separate. your Oklahoma standard deduction is $6,350. If your filing status is head of household, your Oklahoma standard deduction is $9,350. If your filing status is married filing joint or qualifying widow(er), your Oklahoma standard deduction is $12,700. -OR• Itemized Deductions: If you claimed itemized deductions on your federal return (Form 1040 or 1040-SR, Schedule A), complete Schedule 511NR-D to determine your Oklahoma itemized deductions. Schedule 511-NR-D begins with federal itemized deductions from your Federal Schedule A. State and local sales or income tax included on your Federal Schedule A may not be used to calculate Oklahoma itemized deductions and must be added back. Oklahoma itemized deductions are limited to, and may not exceed, $17,000. Charitable contributions and medical expenses are not subject to the $17,000 limit. (Provide a copy of your Federal Schedule A.) 12 Exemptions and dependents Oklahoma allows $1,000 for each exemption claimed at the top of page 1 of Form 511-NR. 15 Tax from tax table (15a) Using Form 511-NR, line 14, find your tax in the Tax Table. Enter the result here, unless you used Form 573 “Farm Income Averaging”. If you used Form 573, enter the amount from Form 573, line 22, and enter a “1” in the box. (15b) Amounts withdrawn from a Health Savings Account for any purpose other than those described in 36 OS Sec. 6060.17 and which are included in your Federal AGI are subject to an additional 10% tax. Enter the additional 10% tax and enter a “2” in the box. 16 Child care/child tax credit Complete Form 511-NR, line 16 unless your AGI from all sources (Form 511-NR, line 7) is less than your Federal AGI (Form 511-NR, line 2). If your AGI from all sources is less than your Federal AGI, complete Schedule 511-NR-E to determine the amount to enter on Form 511-NR, line 16. If your Federal AGI is $100,000 or less and you are allowed either a credit for child care expenses or the child tax credit on your federal return, then as a resident, part-year resident or nonresident military, you are allowed a credit against your Oklahoma tax. Your Oklahoma credit is the greater of: • 20% of the credit for child care expenses allowed by the IRC. -OR • 5% of the child tax credit allowed by the IRC. This includes both the nonrefundable child tax credit and the refundable additional child tax credit. If your Federal AGI is greater than $100,000 no credit is allowed. Provide a copy of your federal return, and if applicable, the Federal Child Care Credit schedule. Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 13 SELECT LINE INSTRUCTIONS 17 Tax base This is the amount of tax computed on the total income from all sources. This is not your Oklahoma income tax. To determine your Oklahoma income tax, complete lines 18 and 19. 18 Tax percentage The tax base (line 17) is prorated using the AGI from Oklahoma sources divided by the AGI from all sources. This prorated tax is your Oklahoma income tax (line 19). Enter the Oklahoma Amount from Form 511-NR, “Oklahoma Amount” column, line 6 in box “a”. Enter the Federal Amount from Form 511-NR, “Federal Amount” column, line 7 in box “b”. Divide “a” by “b”. Do not enter more than 100%. 19 This is Your Oklahoma Income Tax The Oklahoma percentage from Form 511-NR, line 18 shall be multiplied by the amount of base tax (Form 511-NR, line 17) in order to determine the amount of income tax that must be paid to the State of Oklahoma. Recapture of the Oklahoma Affordable Housing Tax Credit - If under IRC Section 42, a portion of any federal lowincome housing credits taken on a qualified project is required to be recaptured during the first 10 years after a project is placed in service, the taxpayer claiming Oklahoma Affordable Housing Tax Credits with respect to such project shall also be required to recapture a portion of such credits. The amount of Oklahoma Affordable Housing Tax Credits subject to recapture is proportionally equal to the amount of federal low-income housing credits subject to recapture. Add the recaptured credit to the Oklahoma income tax and enter a “1” in the box. Making an Oklahoma installment payment pursuant to IRC Section 965(h) - If a taxpayer elected to make installment payments of tax due pursuant to the provisions of subsection (h) of Section 965 of the IRC, such election may also apply to the payment of Oklahoma income tax, attributable to the income upon which such installment payments are based. Add the installment payment to the Oklahoma income tax and enter a “2” in the box. Provide a schedule of the tax computation. 68 OS Sec. 2368(K) 20 Credit for Tax Paid to/in Another State A resident or part-year resident taxpayer who receives income for personal services performed in another state while a resident of Oklahoma must report the full amount of such income in the “Oklahoma Amount” column. If the other state also taxes the income, a credit is allowed on Form 511-NR. Complete Oklahoma Form 511-TX and provide a copy of the other state return(s) or Form W-2G if the taxing state does not allow a return to be filed for gambling winnings (i.e. Mississippi). Personal service income not included in the “Oklahoma Amount” column does not qualify for this credit. Note: Nonresident taxpayers do not qualify for this credit. Taxpayers who have claimed credit for taxes paid to another state on the other state’s income tax return do not qualify to claim this credit on the Oklahoma return based on the same income. 21 Other Credits The amount of other credits as claimed on Form 511-CR should be entered on this line. Enter in the box the number that corresponds with the credit to which you are entitled. If you qualify for more than one type of credit, enter “99” in the box. See below for a list of the credits available on Form 511-CR. You can obtain this form from our website at tax.ok.gov. Tax credits transferred or allocated must be reported on OTC Form 569. Failure to file Form 569 will result in the affected credits being denied by the OTC pursuant to 68 OS Sec. 2357.1A-2. • Oklahoma Investment/New Jobs Credit Provide Form 506. 68 OS Sec. 2357.4 and Rule 710:50-15-74. • Credit for Verified Blood Donation 68 OS Sec. 2357.406. • Credit for Investment in a Clean-Burning Motor Vehicle Fuel Property Provide Form 567-A. 68 OS Sec. 2357.22 and Rule 710:50-15-81. • Credit for Qualified Software or Cybersecurity Employees Provide Form 566. 68 OS Sec. 2357.405. • Credit for Tourism Development or Qualified Media Production Facility 68 OS Sec. 2357.34 - 2357.40. Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 14 SELECT LINE INSTRUCTIONS 21 Other credits (continued) • Oklahoma Local Development and Enterprise Zone Incentive Leverage Act Credit 68 OS Sec. 2357.81. • Credit for Qualified Rehabilitation Expenditures 68 OS Sec. 2357.41 and Rule 710:50-15-108. • Credit for Electricity Generated by Zero-Emission Facilities 68 OS Sec. 2357.32A. • Credit for Financial Institutions Making Loans under the Rural Economic Development Loan Act 68 OS Sec. 2370.1. • Credit for Adoption Expenses 68 OS Sec. 2357.601. • Volunteer Firefighter Credit Provide the Firefighter Training Advisory Committee’s Form. 68 OS Sec. 2358.7 and Rule 710:50-15-94. • Credit for Railroad Modernization 68 OS Sec. 2357.104 and Rule 710:50-15-103. • Credit for Strategic Industrial Development Enhancement (SIDE) Projects 68 OS Sec. 2357.105. • Credit for Biomedical Research Contribution 68 OS Sec. 2357.45 and Rule 710:50-15-113. • Credit for Employees in the Aerospace Sector Provide Form 564. 68 OS Sec. 2357.301 & 2357.304 and Rule 710:50-15-109. • Credits for Employers in the Aerospace Sector Provide Form 565. 68 OS Sec. 2357.301, 2357.302 and 2357.303 and Rule 710:50-15-109. • Credit for Cancer Research Contribution 68 OS Sec. 2357.45 and Rule 710:50-15-113. • Oklahoma Capital Investment Board Tax Credit 74 OS Sec. 5085.7. • Credit for Contributions to a Scholarship-Granting Organization 68 OS Sec. 2357.206 and Rule 710:50-15-114. • Credit for Contributions to an Educational Improvement Grant Organization 68 OS Sec. 2357.206 and Rule 710:50-15-115. • Credit for Venture Capital Investment Provide Form 518-A or 518-B. 68 OS Sec. 2357.7 & 8 and Rule 710:50-15-77 & 78. • Oklahoma Affordable Housing Tax Credit 68 OS Sec. 2357.403. • Credit for Employees in the Vehicle Manufacturing Industry Provide Form 584. 68 OS Sec. 2357.404 and Rule 710:50-15-116. • Credits for Employers in the Vehicle Manufacturing Industry Provide Form 585. 68 OS Sec. 2357.404 and Rule 710:50-15-116. • Credit for Contributions to an Eligible Public School Foundation or Public School District 68 OS Sec 2357.206. • Credit for Oklahoma Rural Jobs 68 OS Sec. 3930 - 3937. Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 15 SELECT LINE INSTRUCTIONS 23 Oklahoma Use Tax (For taxpayers who lived at least part of the tax year in Oklahoma) Every state with a sales tax has a companion tax for purchases made outside the state. In Oklahoma, that tax is called use tax. If you have purchased items for use in Oklahoma from retailers who do not collect Oklahoma sales tax whether by mail order, catalog, television shopping networks, radio, Internet, phone or in person, you owe Oklahoma use tax on those items. Use tax is paid by the buyer when the Oklahoma sales tax has not been collected by the seller. Individuals in Oklahoma are responsible for paying use tax on their out-of-state purchases. Examples of items that are subject to sales tax include books, compact discs, computer equipment, computer software, electronics, clothing, appliances, furniture, sporting goods and jewelry. When an out-of-state retailer does not collect Oklahoma sales tax, the responsibility of paying the tax falls on the purchaser. Complete Worksheet Two if you did not keep records of all of your out-of-state purchases. Use tax is calculated at the same rate as sales tax, which varies by city and county. The state sales tax rate is 4.5% (.045) plus the applicable city and/or county rates. If you do not know the exact amount of Oklahoma use tax you owe based on your city and county sales tax rate, you can either: 1. Use the tax table on page 17 or multiply your AGI from line 7 by 0.056% (.00056). -OR 2. Use one of the worksheets below to calculate your Oklahoma use tax. Complete Worksheet One if you kept records of all of your out-of-state purchases. Worksheet Two has two parts. The first part is a calculation of the amount due on items that cost less than $1,000 each, and the second part is a calculation of the amount due on items that cost $1,000 or more each. The first calculation is based on a Use Tax Table that reflects the estimated amount of use tax due by taxpayers with varying amounts of Federal AGI. The estimated amount is 0.056% (.00056) of Federal AGI. If you believe that estimate from the table is too high for your out-of-state purchases, you may estimate the amount you owe. If you paid another state’s sales or use tax on any purchase, that amount may be credited against the Oklahoma use tax due on that purchase. Note: Your use tax worksheets may be reviewed. If it is determined that you owe more use tax than what is shown on your return, you may be subject to an assessment for the additional use tax. Use Tax Worksheet One For Taxpayers Who Have Records of All Out-of-State Purchases 1 Enter the total amount of out-of-state purchases made while living in Oklahoma............................. 1 2 Multiply line 1 by 7% (.07) or your local rate* and enter the amount.................................................. 2 3 Enter the tax paid to another state on the purchases. This amount may not exceed the ................ amount on line 2................................................................................................................................. 3 4 Subtract line 3 from line 2 and enter the results, rounded to the nearest whole dollar, here and on Form 511-NR, line 23..................................................................................................... 4 Use Tax Worksheet Two 1 For Taxpayers Who Do Not Have Records of All Out-of-State Purchases Purchases of items costing less than $1,000: See the Use Tax Table on page 17 to establish the use tax based on your Federal AGI from Form 511-NR, line 2. Multiply the use tax from the table by the tax percentage from Form 511-NR, line 18.............................. 1 2 Purchases of items costing $1,000 or more: Complete lines 2a and 2b below to calculate the amount of use tax owed. 2a Enter the total amount of out-of-state purchases made while living in Oklahoma of $1,000 or more for 1/1/2023 through 12/31/2023................................................ 2a 2b Multiply line 2a by 7% (.07) or your local rate* and enter the amount............................................................ 2b 3 3 Add lines 1 and 2b and enter the total amount of use tax 4 Enter the tax paid to another state on the purchases. This amount may not exceed the amount on line 3................................................................................................................................. 4 5 Subtract line 4 from line 3 and enter the results, rounded to the nearest whole dollar, here and on Form 511-NR, line 23..................................................................................................... 5 * Use tax is calculated the same as sales tax. Your local rate would be the state sales tax rate of 4.5% (.045) plus the applicable city and/or county rate based on where you lived when the purchase was made. The rate charts can be found on our website at tax.ok.gov. Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 16 SELECT LINE INSTRUCTIONS OKLAHOMA USE TAX TABLE If Federal AGI (Form 511-NR, line 2) is: At least 0 2,090 4,670 6,420 8,170 9,920 11,795 13,545 15,295 17,170 18,920 20,670 22,420 24,295 26,045 27,795 29,670 31,420 33,170 34,920 36,795 38,545 40,295 42,170 43,920 45,670 47,420 49,295 51,045 52,795 54,670 But less than 2,090 4,670 6,420 8,170 9,920 11,795 13,545 15,295 17,170 18,920 20,670 22,420 24,295 26,045 27,795 29,670 31,420 33,170 34,920 36,795 38,545 40,295 42,170 43,920 45,670 47,420 49,295 51,045 52,795 54,670 and over Your Use Tax Amount is: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 mulitply Federal AGI times 0.00056 25 Oklahoma Income Tax Withheld If you have Form(s) W-2 showing Oklahoma income tax withheld, you should also have Oklahoma wages on Schedule 511-NR-1, line 1 in the “Oklahoma Amount” column. Provide Form(s) W-2 to substantiate Oklahoma withholding. If your employer withheld Oklahoma taxes from your wages in error, you must file an Oklahoma return in order to receive a refund even though you have no income from Oklahoma sources. A letter from your employer, on company letterhead, and signed by an authorized company official, explaining the error must accompany your return. Oklahoma income tax is withheld from royalty payments paid to nonresident royalty owners. Enter the withholding on this line. You should have Oklahoma royalty income on Schedule 511-NR-1 in the “Oklahoma Amount” column. Provide Form 1099-MISC, Form 500-A, Form K-1 or other documentation to substantiate Oklahoma withholding. Oklahoma income tax is withheld from distributions made by pass-through entities (partnerships, S corporations, limited liability companies or trusts) to nonresident members. If you are a nonresident member of a pass-through entity (PTE), Oklahoma income tax should have been withheld on any distribution of Oklahoma taxable income. Enter the Oklahoma income tax withheld on your distribution. Provide Form 500-B to substantiate Oklahoma withholding. If you are entering withholding on this line, you should also have distributive income/(loss) from the PTE on Schedule 511NR-1 in the “Oklahoma Amount” column. If not, provide an explanation. Fast, free, 24/7 online filing services on OkTAP at tax.ok.gov 17 SELECT LINE INSTRUCTIONS 25 Oklahoma Income Tax Withheld (continued) Note: If you are a nonresident partner and are electing to be included in a composite return or are a nonresident shareholder who has not filed a Form 512-SA, do not include your withholding on this line. The partnership or the S corporation will claim the withholding on their return. 26 Oklahoma Estimated Tax Payment Enter any payments you made on your estimated Oklahoma income tax for 2023. Include any overpayment from your 2022 return you applied to your 2023 estimated tax. If at least 66.67% (or two-thirds) of your gross income is from farming, estimated payments are not required. If claiming this exception, you must place an ‘X’ in the box on this line and provide a complete copy of your federal return. Note: See page 4, “Estimated Income Tax” for information on who is required to make estimated tax payments. 27 Payments With Extension If you filed Oklahoma extension Form 504-I for 2023, enter any amount you paid with that form. 28 Credit from Form 578 If claiming the Refundable Credit for Electricity Generated by Zero-Emission Facilities, provide Form 578. Any credits earned, but not used, based on electricity generated during the tax year may be refunded to the taxpayer at 85% of the face amount of the credits. A PTE that does not file a claim for a direct refund may allocate the credit to one or more of its shareholders, partners or members. 29 Earned Income Credit Residents and part-year residents are allowed an Earned Income Credit. Enter the total from Schedule 511-NR-F, line 4. See instructions on page 28. Note: Nonresidents do not qualify for this credit. 35 Amount Credited to 2024 Estimated Tax Refunds applied to the following year’s Oklahoma estimated income tax (at the taxpayer’s request) may not be adjusted after the original due date of the return. 36 Donations (original return only) Schedule 511-NR-G provides you with the opportunity to make a financial gift from your refund to a variety of Oklahoma organizations. Note that this reduces your refund if you choose to donate. The donation will be forwarded to the appropriate agency. Information regarding each organization, including the address to mail a donation if you are not receiving a refund, is found under “Schedule 511-NR-G Information” on page 29-30. Place the line number of the organization from Schedule 511-NR-G in the box. If giving to more than one organization, put a “99” in the box. 38 Amount to be Refunded If you do not choose direct deposit, you may choose to receive your refund on a debit card or a paper check. If your direct deposit fails to process, you will be issued a debit card. See “All About Refunds” on page 7 for more information. 40 Underpayment of Estimated Tax Interest Estimated tax payments were required during the year if your income tax liability exceeded your withholding by $500 or more. To avoid the 20% Underpayment of Estimated Tax Interest, timely filed estimated tax payments and withholding are required to be the smaller of: • 70% of the current year tax liability, -OR • 100% of your prior year tax liability. The income tax liability is the Oklaho
2023 Form 511-NR Oklahoma Individual Income Form for Nonresidents and Part-Year Residents Packet & Instructions
More about the Oklahoma Form 511NR Individual Income Tax Nonresident TY 2023
Nonresidents and part time residents need to file form 511 NR when doing their income taxes for Oklahoma. Fallible forms included at the end. Form 511NR requires you to list multiple forms of income, such as wages, interest, or alimony .
We last updated the Individual Nonresident/Part-Year Income Tax Return in January 2024, so this is the latest version of Form 511NR, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 511NR directly from TaxFormFinder. You can print other Oklahoma tax forms here.
Related Oklahoma Individual Income Tax Forms:
|Individual Nonresident/Part-Year Income Tax Return Packet (instructions, forms and tables)
Oklahoma usually releases forms for the current tax year between January and April. We last updated Oklahoma Form 511NR from the Tax Commission in January 2024.
Form 511NR is an Oklahoma Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Oklahoma Form 511NR
We have a total of eleven past-year versions of Form 511NR in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 511-NR Oklahoma Individual Income Form for Nonresidents and Part-Year Residents Packet & Instructions
2022 Form 511-NR Oklahoma Individual Income Form for Nonresidents and Part-Year Residents Packet & Instructions
2021 Form 511-NR Oklahoma Individual Income Form for Nonresidents and Part-Year Residents Packet & Instructions
While we do our best to keep our list of Oklahoma Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.