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

Form 511-NR is an official Oklahoma tax document used by nonresidents and part-year residents of the state to report and pay any income taxes owed on income earned within Oklahoma.

Who Needs to File Form 511-NR?

A. Nonresidents: You're considered a nonresident if your legal domicile (permanent home) is outside Oklahoma for the entire year, even if you work or own property in the state. You may need to file Form 511-NR if you earned income from Oklahoma sources like wages, salaries, commissions, rents, or royalties.

B. Part-Year Residents: If you lived in Oklahoma for part of the year and another state for the rest, you're considered a part-year resident. You'll need to file Form 511-NR to report income earned in Oklahoma during your residency period. There's generally no filing requirement if your Oklahoma gross income is less than $1,000.

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

  • Personal Information: Your Social Security number, spouse's information (if filing jointly), and residency information for both yourself and your spouse.
  • Income Information: Details of all your Oklahoma-sourced income, including wages, interest, dividends, rents, royalties, and any other taxable income earned in the state.
  • Deductions and Credits: You can claim deductions and credits allowed by Oklahoma tax law, similar to a resident return (Form 511). However, these deductions and credits may be limited based on your residency status.
  • Withholding Information: Report any Oklahoma state income tax withheld from your wages or other income sources.

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, 2025, for tax year 2024).

Filing Electronically:

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