Form 511 - Oklahoma Resident Individual Income Tax Forms And Instructions - 2014 Page 4
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40Residence Defined
Due Date
Generally, your Oklahoma income tax return is due April 15th, the
Resident...
same day as your federal return. However:
An Oklahoma resident is a person domiciled in this state for the
• If you file your return electronically (through a preparer or
entire tax year. “Domicile” is the place established as a person’s
the internet), your due date is extended to April 20th. Any pay-
true, fixed, and permanent home. It is the place you intend to
ment of taxes due on April 20th must be remitted electronically
return to whenever you are away (as on vacation abroad, busi-
in order to be considered timely paid. If the balance due on an
ness assignment, educational leave or military assignment). A
electronically filed return is not remitted electronically, penalty
domicile, once established, remains until a new one is adopted.
and interest will accrue from the original due date.
Part-Year Resident...
• If the Internal Revenue Code (IRC) of the IRS provides for
A part-year resident is an individual whose domicile was in Okla-
a later due date, your return may be filed by the later due date
homa for a period of less than 12 months during the tax year.
and will be considered timely filed. You should write the appropri-
ate “disaster designation” as determined by the IRS at the top of
Nonresident...
the return, if applicable. If a bill is received for delinquent penalty
A nonresident is an individual whose domicile was not in Okla-
and interest, you should contact the Oklahoma Tax Commission
homa for any portion of the tax year.
(OTC) at the number on the bill.
Members of the Armed Forces...
• If the due date falls on a weekend or legal holiday when
Residency is established according to military domicile as estab-
OTC offices are closed, your return is due the next business day.
lished by the Soldiers’ and Sailors’ Civil Relief Act.
Your return must be postmarked by the due date to be consid-
ered timely filed.
If you were an Oklahoma resident at the time you entered military
service, assignment to duty outside Oklahoma does not of itself
What Is an “Extension”?
change your state of residence. You must file your return as a
resident of Oklahoma until such time as you establish a perma-
A valid extension of time in which to file your federal return
nent residence in another state and change your military records
automatically extends the due date of your Oklahoma return if no
(as evidenced by the military’s Form DD2058). See the specific
Oklahoma liability is owed. A copy of the federal extension must
instructions for Schedule 511-C, line C1 - Military Pay Exclusion.
be enclosed with your Oklahoma return. If your federal return is
not extended or an Oklahoma liability is owed, an extension of
When the spouse of a military member is a civilian and has the
time to file your Oklahoma return can be granted on Form 504.
same legal residency as the military member, the spouse may
retain such legal residency. They file a joint resident tax return
90% of the tax liability must be paid by the original due date
in the military members’ State of Legal Residency (if required)
of the return to avoid penalty charges for late payment. Inter-
and are taxed jointly under nonresident rules as they move from
est will be charged from the original due date of the return.
state to state. If the non-military spouse does not have the same
legal residency as the military member, the same residency rules
Who Must File?
apply as would apply to any other civilian. The spouse would then
comply with all residency rules where living.
Resident...
Every Oklahoma resident who has sufficient gross income to
An Oklahoma resident filing a joint federal return with a non-
require the filing of a federal income tax return is required to file
resident spouse may have options on how to file the Oklahoma
an Oklahoma return, regardless of the source of income.
return(s). See “Filing Status” in the “Top of Form Instructions” on
page 7 for further information.
If you do not have a filing requirement, but had Oklahoma tax
withheld, made estimated tax payments, qualify for the Natural
Disaster Tax Credit, claim earned income credit or other refund-
What Is “Resident Income”?
able credits, see the next section “Not Required to File” for further
instructions. If you are uncertain about your filing requirement,
An Oklahoma resident individual is taxed on all income reported
see the charts on page 3.
on the federal return, except income from real and tangible
Part-Year
Resident...
personal property located in another state, income from business
Every part-year resident, during the period of residency, has the
activities in another state, or the gains/losses from the sales or
same filing requirements as a resident. During the period of non-
exchange of real property in another state.
residency, an Oklahoma return is also required if the Oklahoma
Note: Residents are taxed on all income from non-business
part-year resident has gross income from Oklahoma sources of
$1,000 or more. Use Form 511NR.
interest and dividends, salaries, commissions and other pay for
personal services regardless of where earned. Wages earned
Nonresident...
outside of Oklahoma must be included in your Oklahoma return,
Every nonresident with gross income from Oklahoma sources of
and credit for taxes paid other states claimed on Oklahoma Form
$1,000 or more is required to file an Oklahoma income tax return.
511TX. (See Form 511, line 16)
Use Form 511NR.
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