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Oklahoma source income and therefore subject to tax in Oklahoma for a nonresident

servicemember and for the nonresident spouse who qualifies for the protection provided for under

the Act consists of:

•

Non-military salaries, wages and commissions for work performed in Oklahoma by the

servicemember.

•

Income from an unincorporated business activity conducted in Oklahoma by either the

servicemember or spouse.*

•

Distributive share of the Oklahoma part of partnership income, gains, losses or deductions

by either the servicemember or spouse.*

•

Distributive share from Subchapter S Corporations doing business in Oklahoma by either

the servicemember or spouse.*

•

Net rents and royalties from real and tangible personal property located in Oklahoma by

either the servicemember or spouse.

•

Gains from the sales or exchanges of real property, located in Oklahoma by either the

servicemember or spouse.

•

Income received from all sources of wagering, games of chance or any other winnings

from sources within Oklahoma by the servicemember.

*This does not include personal service business income earned by the qualifying nonresident

spouse. Examples of personal service business income include the business of a doctor, lawyer,

accountant, carpenter or painter (these are examples only, and are not intended to be exclusive or

exhaustive). A personal service business generally does not include any business that makes,

buys, or sells goods to produce income.

3. I am stationed in Oklahoma and my wife and I are both legal residents of State X (not Oklahoma).

My wife worked in Oklahoma and qualifies for the protection afforded to nonresident military

spouses under the Act. We have no other income earned in Oklahoma or from Oklahoma sources.

How do we file for a refund of the Oklahoma income tax which was withheld from my spouse’s

wages?

Note: Remember wages earned by your nonresident spouse are not considered Oklahoma source

income and are not subject to Oklahoma tax. For more information on Oklahoma source income

see question #2 above.

Response -

Fill out the top portion of the Form 511NR according to the “Top of Form Instructions” on pages 6

and 7 of the packet. Be sure and check the box “Not Required to File”. Complete lines 1 through

19 of the Federal amount column as per your Federal income tax return. Do not enter anything in

the Oklahoma amount column. Complete lines 40 through 55 that are applicable to you. (Do not

complete lines 20 through 39.)

Sign and mail in the Form 511NR, pages 1 and 2 only. Do not mail in pages 3 and 4. Include page

5 only if you have an entry on line 49 “Donations from your refund”. Be sure to include a copy of

your military W-2, your spouse’s W-2, your Leave and Earnings Statement (LES), your DD Form

2058 State of Legal Residence Certificate, your Federal income tax return and your resident state’s

return.

Instructions For Form Ow-9-Mse - Annual Withholding Tax Exemption Certification For Military Spouse - 2012 Page 3

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