What are the Oklahoma sources of income taxable
to a nonresident?

A nonresident is taxed on the following sources of income:

• salaries, wages and commissions for work performed in Oklahoma.
• income from an unincorporated business activity conducted in Oklahoma. *
• distributive share from subchapter S corporations doing business in Oklahoma. *
• distributive share of the Oklahoma part of partnership income, gains, losses or deductions. *
• net rents and royalties from real and tangible personal property located in Oklahoma.
• gains from the sale or exchange of real property located in Oklahoma.
• income received from all sources of wagering, games of chance or any other winnings from sources within Oklahoma.

*  This includes distributions from Limited Liability Companies (LLCs)

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