Form 511-NR (2023): Oklahoma Nonresident / Part-Year Individual Income Tax Return

Form 511-NR is an Oklahoma (OK) tax return specifically designed for nonresidents and part-year residents who have filing obligations within the state. It allows them to report their Oklahoma source income and calculate their tax liability.

Who Needs to File Form 511-NR?

A. Nonresidents: You are considered a nonresident if your primary residence is not in Oklahoma and you don't spend more than 183 days in the state during the tax year. However, you still need to file a Form 511-NR if you earned income from Oklahoma sources, such as wages, rent, or interest.

B. Part-Year Residents: If you resided in Oklahoma for part of the tax year but established residency elsewhere for the remaining period, you are considered a part-year resident. You must file Form 511-NR to report your income earned while residing in Oklahoma. Here's a breakdown:

1. During Residency Period: You will file a regular Form 511 (Oklahoma Resident Individual Income Tax Return) for income earned while residing in the state.
2. During Nonresidency Period: If you earned income from Oklahoma sources during your nonresidency period, you'll need to file Form 511-NR to report that income.

What Information Do You Need to File Form 511-NR?

• Federal Tax Return Information: You'll need your federal adjusted gross income (AGI) and any applicable federal income tax withheld.
• Oklahoma Source Income: Details on all income earned within Oklahoma, including wages, salaries, tips, interest, dividends, rents, royalties, and any other income sourced from within the state.
• Deductions: You can claim deductions allowed by Oklahoma tax law, but adjustments might be necessary to reflect your part-year residency.
• Supporting Documentation: Be prepared to attach W-2 forms, 1099 forms, and other relevant documents to substantiate your income and deductions.

Where and When to File Form 511-NR?

Filing Deadline:

The filing deadline for Form 511-NR typically aligns with the federal income tax return deadline, which is usually April 15th of the following year (April 15, 2024, for tax year 2023). 

Filing Electronically:

The Oklahoma Tax Commission encourages electronic filing of Form 511-NR. This method offers faster processing and reduces the risk of errors.

To access the current year's Form 511-NR, click here.