As nonresidents stationed in Oklahoma, are we required to file an Oklahoma return?

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

Sources of Oklahoma income are:

• salaries, wages and commissions for work performed in Oklahoma. This does not include non-resident military wages.
• income from an unincorporated business activity conducted in Oklahoma. *
• distributive share of the Oklahoma part of partnership income, gains, losses or deductions. *
• distributive share from Subchapter S Corporations doing business in Oklahoma. *
• net rents and royalties from real and tangible personal property located in Oklahoma.
• gains from the sales or exchanges of real property, located in Oklahoma.
• income received from all sources of wagering, games of chance or any other winnings from sources within Oklahoma. Proceeds which are not money will be taken into account at their fair market value.

*  This includes distributions from Limited Liability Companies (LLC's)

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