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Income Tax: General Filing Information
Individuals...
Note: This information is valid for Tax Years 2008 and 2009 only.
Filing Requirements:
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:
Oklahoma tax rates are the same for residents, part-year residents, and nonresidents. The following tables show rates based on method and filing status:
Information Regarding Personal and Dependent Exemptions:
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:
| 2008 |
2009 |
Filing Status |
|
$3,250 |
$4,250 |
Single or Married Filing Separate |
|
$4,875 |
$6,375 |
Head of Household |
|
$6,500 |
$8,500 |
Married Filing Joint or Qualifying Widow(er) |
Information Regarding Itemized Deductions:
For 2008, Oklahoma itemized deductions are the same as currently defined in the IRS code. If you itemized on your Oklahoma return, you must have itemized on your Federal return.
For 2009, if you claimed itemized deductions on your Federal return (Form 1040, Schedule A), you generally enter the amount of your allowable itemized deductions. However, if you have an amount on the Federal Schedule A, line 7 “New motor vehicle taxes” complete the worksheet in the 2009 individual income tax packet to determine the amount of itemized deductions to enter on your Oklahoma return. You are required to add-back the qualified motor vehicle taxes which were allowed as an itemized deduction on your Federal return.
Information for All Deductions and Exemptions:
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.
Information Regarding Due Dates:
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.
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