Okla. Admin. Code § 710:50-3-1

Current through Vol. 42, No. 4, November 1, 2024

Section 710:50-3-1 - Who must file an Oklahoma individual income tax return

(a)Resident taxpayers. Effective for tax year 2017 and subsequent tax years, every resident individual taxpayer with the following filing status shall file an Oklahoma individual income tax return if their gross income exceeds the following amounts:

(1) Taxpayers filing as married joint, $14,700.00;

(2) Taxpayers filing as single or married separate, $7,350.00;

(3) Taxpayers filing as head of household, $10,350.00; and

(4) Taxpayers filing as a qualifying widow with a dependent child, $13,700.00.

(b)Part-year resident taxpayer. Every part-year resident, during the period of residency, has the same filing requirements as a resident individual. During the period of non-residency, an Oklahoma return is required if the Oklahoma part-year resident has gross income from Oklahoma sources of $1,000.00 or more.

(c)Non-resident taxpayer. Every non-resident with Oklahoma source gross income of $1,000.00 or more is required to file an Oklahoma income tax return.

(d)Gross income. "Gross income" means all the income received in the form of money, goods, property, and services including any income from sources outside the United States or from the sale of taxpayer's main home. Gross income does not include any social security benefits unless:

(1) Taxpayer's filing status is married filing separate and taxpayer lived with a spouse at any time during the tax year; or

(2) One-half of taxpayer's social security benefits plus other gross income is in excess of $25,000.00 ($32,000.00 if filing status is married filing joint).

(e)Taxpayers not required to file a federal return. Resident individuals not required to file a federal income tax return must attach a completed federal income tax return to the Oklahoma income tax return to show how adjusted gross income and deductions were determined, if their gross income is more than their adjusted gross income.

Okla. Admin. Code § 710:50-3-1

Amended by Oklahoma Register, Volume 35, Issue 24, September 4, 2018, eff. 9/14/2018