According to Oklahoma Tax Commission, if you are a resident and your gross income from both within and outside of Oklahoma exceeds the amount allowed for your filing status, you must file an Oklahoma resident tax return.
Oklahoma Tax Filing Threshold
- Single, $7,350
- Head of Household, $10,350
- Married Filing Jointly, $14,700
- Married Filing Separately, $7,350
- Qualifying Surviving Spouse 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 sources 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.
Exemptions: Each taxpayer or spouse who meets the qualifications based on filing status and Federal AGI limits and who is 65 years of age or older may take an additional exemption. Legally blind individuals may claim an additional exemption.
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.
Military Spouse
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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