General Filing Information

Oklahoma resident individual(s) are required to file an Oklahoma income tax return when they have sufficient gross income to file a Federal income tax return. Nonresidents are required to file an Oklahoma income tax return when they receive gross income of at least $1,000 of Oklahoma source income.

Oklahoma tax rates are the same for residents, part-year residents, and nonresidents. The following tables show rates based on method and filing status:

Personal and dependent exemptions, as defined by Internal Revenue Service, are allowed (deduction of $1,000 per exemption). An additional exemption of $1,000 may be allowed for taxpayer or spouse who is blind at the close of the tax year.

There is allowed an additional exemption of $1,000 for each taxpayer or spouse who is sixty-five (65) years of age or older at the close of the tax year AND has met qualifications based on their filing status and federal adjusted gross income (Federal AGI). Taxpayers with the following filing status may claim this exemption if the Federal AGI does not exceed:

$25,000 Married and Filing Jointly

$12,500 Married and Filing Separately

$15,000 Single

$19,000 Qualifying Head of Household

Oklahoma's standard deduction is:

$2,750	Single or Married Filing Separate
$4,125	Head of Household
$5,500	Married Filing Joint or Qualifying Widow(er)

Oklahoma itemized deductions are the same as currently defined in the IRS code. The basic rule is if you itemized on your Oklahoma return, you must have itemized on your Federal return.

In the case of resident individuals having income from sources both within and without the State of Oklahoma, the standard or itemized deductions and personal exemptions will be reduced to an amount which is the same portion of the total of Oklahoma AGI to Federal AGI.

Individual income tax returns are generally due on the 15th day of the fourth month following the close of the taxable year. For more information click here.

Income Tax: General Filing Information

Individuals...