I am a military resident married to a civilian nonresident.
We file a joint Federal return. How should we file in Oklahoma?
You have two options for filing your Oklahoma return(s).
1) File Oklahoma 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 spouse also has an Oklahoma filing requirement, he/she will file on Form 511NR, using married filing separate rates and reporting his/her income and deductions. Form 574 "Allocation of Income and Deductions" must be filed with the return(s).
OR...
2) File as if both, you and your spouse, were Oklahoma residents. Use the "married filing joint" filing status and report all income of both spouses. A tax credit (Oklahoma Form 511TX) may be used to claim credit for taxes paid to the other state. A statement should be enclosed to the return stating the nonresident is filing as a resident for tax purposes only.
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