Get 2011 Oklahoma Nonresident Fillable Income Tax Return Form

The withholding rate is 5% of the Oklahoma share of the taxable income distributed to the nonresident member. A pass-through entity is not required to withhold tax for a nonresident member if the nonresident member files a withholding exemption affidavit, OTC Form OW-15.

Every nonresident with Oklahoma source gross income of $1,000 or more is required to file an Oklahoma income tax return.

A Form 500-B must be completed for each nonresident member to whom the pass-through entity has made an Oklahoma taxable distribution and paid withholding to Oklahoma.

Form A-100 authorizes any individual, corporation, firm, organization, or partnership you designate to inspect and/or receive your confi- dential information of the Oklahoma Tax Commission for the type of tax and the years or periods you list.

If you earn income in one state while living in another, you should expect to file a tax return for the state where you are living (your “resident” state). You may also be required to file a state tax return where your employer is located or any state where you have a source of income.

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.

You must file Form 1040-NR, U.S. Nonresident Alien Income Tax Return only if you have income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Refer to Foreign Students and Scholars for more information.

Non-residents are also required to file a state income tax return when they receive gross income of at least $1,000 of Oklahoma source income.