According to Oklahoma Tax Commission, if you are a resident and your gross income exceeds the amount allowed for your filing status, you must file an Oklahoma tax return.
Oklahoma’s Filing Threshold
- Single, $7,350
- Head of Household, $10,350
- Married Filing Jointly, $14,700
- Married Filing Separately, $7,350
- Qualifying Widow(er) with dependent child, $13,700
- Individuals who are claimed as dependents, $6,350
Part year residents: During your period of residency you will have the same filing requirements as a resident. An Oklahoma return will be required to file if you had gross income from Oklahoma of $1,000 or more During the Period of non-residency.
Non-residents: If you have gross income from Oklahoma sources of $1,000 or more you are required to file an Oklahoma return, unless otherwise provided for in the Pass-Through Entity Tax Equity Act of 2019.
You are allowed $1,000 per exemption. If you are over 65 and/or blind, you are allowed an additional exemption of $1,000.
Can I file a different filing status than my federal return?
Oklahoma requires that you use the same filing status as you used on your federal income tax return. An exception to this requirement is if you are married filing jointly on your federal return, but one spouse is a resident (civilian or military) of Oklahoma while the other spouse is a nonresident (civilian). In this case, the taxpayer can file separate or both spouses file as residents of Oklahoma.
If an Oklahoma resident (either civilian or military) files a joint federal return with a nonresident military spouse, they should use the same filing status as on the federal return. If they file a joint federal return, complete a nonresident Oklahoma return and include all Oklahoma source income (resident and nonresident) in the Oklahoma column.
When filing separate returns, if one spouse itemizes, the other must also itemize.
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