Okla. Admin. Code § 710:50-3-40

Current through Vol. 41, No. 16, May 1, 2024

Section 710:50-3-40 - Husbands and wives

(a)Filing methods of married taxpayers, where one is resident and the other is non-resident. Married taxpayers who file a joint federal return, where one spouse is an Oklahoma resident (civilian or military), and the other is a nonresident civilian (non-military), must file using one of the following methods:

(1)File as Oklahoma residents, married, filing separately. The Oklahoma resident, filing a joint Federal return with a nonresident civilian spouse, may file their Oklahoma return as "married, filing separately". If the nonresident civilian spouse has an Oklahoma filing requirement, OTC Form 511NR is to be utilized for filing purposes, using "married, filing separately" rate charts, and reporting only the nonresident civilian's income and deductions. The resident spouse will file on OTC Form 511, using the "married, filing separately" rates, and reporting only his or her income and deductions. OTC Form 574 "Allocation of Income and Deductions" must be filed with the return(s).

(2)File as though both spouses were residents. The spouses may file as if both the resident and the nonresident civilian were Oklahoma residents, on OTC Form 511, using the "married, filing jointly" filing status, and reporting all the income. A tax credit (OTC Form 511TX) may be used to claim credit for taxes paid to the other state, if applicable, under this method. A statement should be attached to the return stating that the nonresident is filing as a resident for tax purposes only.

(b)When (a)(1) and (a)(2) do not apply. The filing methods described in (a) of this Section do not apply if either spouse is a part-year resident , or an Oklahoma resident (civilian or military) files a joint Federal return with a nonresident military spouse. In these instances, they must use the same filing status as used on the Federal income tax return. In these instances, OTC Form 511NR shall be completed and must include all Oklahoma source income of both spouses in the "Oklahoma" amount column.

Okla. Admin. Code § 710:50-3-40

Amended at 17 Ok Reg 2669, eff 6-25-00; Amended at 21 Ok Reg 2571, eff 6-25-04