According to the Oklahoma Tax Commission, "A nonresident spouse of a nonresident servicemember may be exempt from Oklahoma income tax on income from services performed in Oklahoma if all of the following facts are true:
- the servicemember is present in Oklahoma in compliance with military orders;
- the spouse is in Oklahoma to be with the servicemember; and
- the spouse maintains the same domicile as the servicemember."
To claim tax-exempt from Oklahoma withholdings:
Complete the Tax Exemption Certificate for a military spouse, Form OW-9-MSE to claim exempt status under the Military Spouse’s Residency Relief Act and give to your employer. The employer may also require a copy of the current Leave and Earning Statement (LES) and current Military ID. This form must be completed annually.
To claim a refund of taxes withheld from your Oklahoma income, follow these steps in the program.
- State Section
- Nonresident Oklahoma Return
- Income Subject to Tax
- Nonresident Spouse of United States Military Service Member
- Enter your wages as shown in Box 16 of your W-2
Military Spouse income may be taxable on your state return where you file as a resident.