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OK Nonresident and Part-Year Resident

Tax Year 2013

 

Use this worksheet to file the taxpayer's state income tax return as a nonresident or part-year resident of Oklahoma.

 

Who Must File
A nonresident who has Oklahoma source gross income of $1000 or more must file an Oklahoma income tax return. A part-year resident must file a return if he or she meets the requirements to file a return as a full-year resident.

 

For more information and details, see the 2013 Oklahoma Individual Income Tax Forms and Instructions for Nonresidents and Part-Year Residents.

General Information
Residency Status

Select from the dropdown list the residency status of the taxpayer and spouse, if applicable, as follows:

  • Nonresident:
    Both spouses were nonresidents
     
  • Part-year Residents:
    Both spouses were part-year residents
     
  • Res/Part-Year/Nonresidents:
    The taxpayer and spouse are filing joint, however, each has a different residency status.
Dates of Residency Enter the dates of residency only if the taxpayer and/or spouse is/are filing as a part-year resident.
State of Residence Select from the dropdown list the taxpayer and spouse's state(s) of residence if Res/Part-Year/Nonresident was chosen above for the spouse who is a nonresident, if applicable.
Line 45 Amount Paid with Extension
Enter the amount paid with an extension if an extension was filed for this return.
Oklahoma Adjusted Gross Income (Oklahoma Amounts)
Line 2 Taxable Interest Income
Enter all taxable interest earned during a period of residency within the state of Oklahoma, and enter any interest earned that is derived from a business, including partnerships and S Corporations carried on in Oklahoma and not exempt from Oklahoma tax during the period of nonresidency.
Line 3 Dividend Income
Enter all dividend income earned during a period of residency within the state of Oklahoma, and enter any dividend income earned that is derived from a business, including partnerships and S Corporations carried on in Oklahoma and not exempt from Oklahoma tax during the period of nonresidency.
Line 4

Taxable Refunds of State Income Tax
Enter any taxable refunds, credits or offsets from state and local income tax that were also reported on the federal return and that was received during a period of residency in the state of Oklahoma.

 

Do not enter any amount received during a period of nonresidency.

Line 5 Alimony Received
Enter any alimony received during a period of residency in the state of Oklahoma.

 

Do not enter any alimony received during a period of nonresidency.

Line 7 Capital Gains or Losses
Enter all capital gains or losses incurred during a period of residency within the state of Oklahoma, and enter any capital gains or losses that are derived from real or tangible personal property located in Oklahoma during the period of nonresidency.
Line 13 Unemployment Compensation
Enter any unemployment compensation received during a period of residency in the state of Oklahoma.

 

Do not enter any unemployment compensation received during a period of nonresidency.

Line 14 Taxable Social Security Benefits
Enter any taxable social security benefits that were reported on the federal return as taxable income and received during a period of residency in the state of Oklahoma.

 

Do not enter any social security benefits received during a period of nonresidency.

Line 15 Other Income
Enter all other income that was reported on the federal return and received during the period of residency, and enter any other income received during the period of nonresidency that was reported on the federal return and derived from an Oklahoma source.
Federal Adjustments to Income
Archer MSA Deduction
Enter the amount of the federal Archer MSA deduction that is attributable to income earned from an Oklahoma source and/or during the period of Oklahoma residency.
Educator Expenses
Enter the amount of the federal educator expenses deduction that is attributable to income earned from an Oklahoma source and/or during the period of Oklahoma residency.
Certain Business Expenses Enter the amount of the federal business expenses of reservists, performing artists and fee based government officials deduction that is attributable to income earned from an Oklahoma source and/or during the period of Oklahoma residency.
Health Savings Account Deduction
Enter the amount of the Health Savings Account deduction that is attributable to income earned from an Oklahoma source and/or during the period of Oklahoma residency.
Moving Expenses


Enter the amount of the federal moving expense deduction that was for a part-year Oklahoma resident's move into Oklahoma.

 

Do not enter an amount for any other moving expenses.

One-half Self-employment Taxes Enter the amount of the federal self-employment tax deduction that is attributable to income earned from an Oklahoma source and/or during the period of Oklahoma residency.
Self-employed Retirement Plans Enter the amount of the federal self-employed retirement deduction that is attributable to income earned from an Oklahoma source and/or during the period of Oklahoma residency.
Self-employed Health Insurance Enter the amount of the federal self-employed health insurance deduction that is attributable to income earned from an Oklahoma source and/or during the period of Oklahoma residency.
Penalty on Early Withdrawal of Savings Enter the amount of the federal penalty on early withdrawal of savings deduction that was incurred during the period of Oklahoma residency.
Alimony Paid
Enter the amount of the federal alimony paid deduction that was incurred for alimony paid during the period of Oklahoma residency.
IRA Deduction Enter the deductible portion of the IRA deduction which is calculated by multiplying the federal IRA deduction by the ratio of Oklahoma earned income to total earned income.
Student Loan Interest Deduction Enter the amount of the student loan interest deduction that was incurred for student loan interest paid during the period of Oklahoma residency.
Line m Jury Pay Given to Employer
Enter the amount of the federal jury pay deduction that is attributable to income earned from an Oklahoma source and/or during the period of Oklahoma residency.
DPAD Enter the amount of the federal domestic production activities deduction that is attributable to income earned from an Oklahoma source and/or during the period of Oklahoma residency.
Tuition and Fees Deduction Enter the amount of the tuition and fees deduction that was incurred for tuition and fees paid during the period of Oklahoma residency.
Schedule B - Subtractions from Federal AGI 
Line 3

Civil Service Retirement Claim Number
Enter the taxpayer and/or spouse's Civil Service Retirement Claim Number, if applicable.

The allowed exclusion for benefits paid in lieu of Social Security to the extent those benefits are included in federal Adjusted Gross Income will be automatically calculated.

Line 10

Exempt Tribal Income
Enter the amount of exempt tribal income.

 

Provide all of the following information and mail with the return:

  • A copy of the taxpayer's tribal membership card or certification by the tribe showing tribal membership for the tax year,
  • A copy of the trust deed or other legal document describing the real estate upon which the taxpayer maintained his or her principal place of residence-if the taxpayer's name does not appear on the deed, other proof of residence on the property must be shown,
  • A copy of the trust deed or other legal document which describe the real estate upon which the taxpayer was employed, performed work, or received income, and which was held by the United States of America in trust for a tribal member or an Indian tribe or which was allotted or restricted Indian land during the tax year,
  • A copy of employment or payroll records showing the taxpayer was employed on the Indian country or an explanation of the work on Indian country, and
  • Any other evidence that supports this claim.

Exempt Defined
The taxpayer must be a tribal member whose principal residence is on Indian country as defined in 18 U.S.C. Section 1151, the taxpayer's tribe's jurisdiction must be within Indian country, and the income must be earned on Indian country.

Line 12

Nonresident Military
Enter any active duty military pay that is covered under the provisions of the Soldiers' and Sailors' Civil Relief Act.

 

Do not enter any amount that was not included in federal income.

Schedule C - Adjustments to Oklahoma AGI
Line 1

Partial Military Pay Exclusion
Enter up to the first $1,500 of active military pay, including Reserve and National Guard pay.

Line 2

Qualifying Disability Deduction
Enter the amount of expenses incurred for the modification of a motor vehicle, home or workplace that is necessary to compensate a physical disability which constitutes a substantial handicap to employment.

 

Include a statement detailing the expenses, a description of the physical disability, and recognition by the Social Security Administration of this disability, and mail this statement with the return.

Line 3

Political Contributions
Enter up to the first $100 per taxpayer and/or spouse ($200 maximum deduction if married filing jointly) for political contributions made to a political party or candidate.

Line 4

Interest Qualifying for Exclusion
Enter interest income received from Oklahoma banks, credit union, and/or savings and loan associations only if all of the interest reported on the federal return is not from Oklahoma institutions.

 

Check Box
Check this box if none of the interest reported on the federal return was received from an Oklahoma bank, credit union, or savings and loan association.

Line 6

Contributions to Oklahoma 529 College Savings Plan Account(s)
Enter up to $10,000 per taxpayer and/or spouse (up to $20,000 if married filing jointly) for deductible contributions to an Oklahoma 529 College Savings Plan account.

 

Subtract any amounts that were withdrawn on a nonqualified basis or rolled over during a tax year from contributions that were made during the same tax year.

 

Do not include any contributions made to any other state's plan, a Coverdell Education Savings Account, or a transfer from one Oklahoma account to another.

 

Deductible Contributions
Contributions to an Oklahoma College Savings Plan are deductible in the year they are made, along with contributions made in the last five tax years (after December 31, 2004) that were not previously deducted. A contribution can be considered made for a certain tax year if it is made by April 15th of the following tax year.  

Line 7

Qualified Medical Savings Account
Enter deductible contributions to an Oklahoma medical savings account.

 

Do not include amounts deducted on the federal return.

 

Deductible Contributions
Contributions and interest earned are deductible if the medical savings account is established pursuant to Title 63 O.S. Sections 2621 through 2623, and the program is approved by either the State Department of Health or the Insurance Commissioner. Also, contributions and interest earned are deductible if the medical savings account is established pursuant to Title 36 O.S. Sections 6060.14 through 6060.18.

Schedule G - Donations from Refund
The taxpayer can choose to make contributions to the following funds from his or her refund. Making a contribution will reduce the taxpayer's refund.

Funds

Select from the dropdown list a specific amount to contribute from the taxpayer's refund, or select "Other" and enter the amount on the line below for one or more of the funds listed.

 

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