BASIC INFORMATION
WHO (must file):
Residents:
Every resident who was required to file a
federal income tax return is required to
file an Oklahoma return, regardless of the
source of income. Those residents without
a filing requirement, but who have
Oklahoma taxes withheld (or who have made
estimated tax payments) should also file
an Oklahoma income tax return.
Nonresidents:
Every nonresident with gross income from
Oklahoma
sources of $1,000 or more is required to
file an
Oklahoma
income tax return.
Those nonresidents without an Oklahoma
filing requirement (less than $1,000
Oklahoma
gross income),
but who have Oklahoma taxes withheld
should also file an
Oklahoma
income tax return.
WHAT (forms do you file)
Residents:
Form 511 Oklahoma Individual Income Tax
Return
Nonresidents:
Form 511NR Oklahoma Individual Income Tax
Return
WHEN (are the tax returns due)
Original due date: April 15th
Extended due date: October 15th
WHERE (do you mail the tax returns)
If you are expecting a refund, have no tax
due, or sending a payment, send to:
Oklahoma Tax Commission
P.O. Box 26800
Oklahoma City, OK 73126-0800
