Form 511nr - Oklahoma Nonresident/ Part-Year Income Tax Return - 2011 Page 11

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Select Line Instructions
33
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Deductions
Child Care/Child Tax Credit
Complete Form 511NR, line 33 unless your adjusted
• Enter the Oklahoma standard deduction if you did not
gross income from all sources (Form 511NR, line 24)
claim itemized deductions on your Federal return.
is less than your Federal adjusted gross income (Form
If your filing status is single or married filing separate.
511NR, line 19). If your adjusted gross income from
your Oklahoma standard deduction is $5,800.
all sources is less than your Federal adjusted gross
income, complete Schedule 511NR-D to determine the
If your filing status is head of household, your Okla-
amount to enter on Form 511NR, line 33.
homa standard deduction is $8,500.
If your Federal Adjusted Gross Income is $100,000 or
If your filing status is married filing joint or qualify-
less and you are allowed either a credit for child care
expenses or the child tax credit on your Federal return,
ing widow(er), your Oklahoma standard deduction is
then as a resident, part-year resident or nonresident
$11,600.
military, you are allowed a credit against your Oklahoma
• If you claimed itemized deductions on your Federal re-
tax. Your Oklahoma credit is the greater of:
turn (Form 1040, Schedule A), enter the amount of your
• 20% of the credit for child care expenses allowed by
allowable itemized deductions. (Enclose a copy of your
the Internal Revenue Code. Your allowed Federal credit
Federal Schedule A.)
cannot exceed the amount of your Federal tax reported
on your Federal return.
29
or
Exemptions and Dependents
• 5% of the child tax credit allowed by the Internal Rev-
Oklahoma allows $1,000 for each exemption claimed at
enue Code. This includes both the nonrefundable child
the top of the form of page 1 of Form 511NR.
tax credit and the refundable additional child tax credit.
32
Tax From Tax Table
If your Federal Adjusted Gross Income is greater than
$100,000 no credit is allowed.
Using Form 511NR, line 31, find your tax in the Tax
Table. Enter the result here, unless you used Form 573
Enclose a copy of your Federal return, and if applicable,
“Farm Income Averaging”. If you used Form 573, enter
the Federal Child Care Credit schedule.
the amount from Form 573, line 22, and enter a “1” in the
34
Tax Base
box.
This is the amount of tax computed on the total income
from all sources. This is not your Oklahoma income
Amounts withdrawn from a Health Savings Account for
tax. To determine your Oklahoma income tax, complete
any purpose other than those described in 36 OS Sec.
Form 511NR, lines 35 and 36.
6060.17 and which are included in your Federal adjusted
35
gross income are subject to an additional 10% tax. Add
Tax Percentage
the additional 10% tax to your tax from the tax table* and
The tax base (line 34) is prorated using the AGI from
enter a “2” in the box.
Oklahoma sources divided by the AGI from all sources.
This prorated tax is your Oklahoma income tax (line 36).
* If you also used Form 573, add the 10% tax to the tax
Enter the Oklahoma Amount from Form 511NR, “Okla-
from Form 573, line 22.
homa Column”, line 23 in box “a”. Enter the Federal
Amount from Form 511NR, “Federal Column”, line 24 in
box “b”. Divide “a” by “b”. Do not enter more than 100%.
Oklahoma
36
This is your Oklahoma Income Tax
The Oklahoma Percentage from Form 511NR, line 35
e
shall be multiplied by the amount of base tax (Form
file
511NR, line 34) in order to determine the amount of in-
come tax which must be paid to the State of Oklahoma.
37
Credit for Tax Paid another State
A resident or part-year resident taxpayer who receives
Go easy on yourself...
income for personal services performed in another state
while a resident of Oklahoma must report the full amount
of such income in the “Oklahoma Amount” column. If
make our website your starting
the other state also taxes the income, a credit is allowed
on Form 511NR. Complete Oklahoma Form 511TX and
point for e-filing both your
furnish a copy of the other state(s) return or Form W-2G
if the taxing state does not allow a return to be filed for
state and federal
gambling winnings (i.e. Mississippi). Personal service
income not included in the “Oklahoma Amount” column
income tax returns!
does not qualify for this credit.
Note: Nonresident taxpayers do not qualify for this credit. Taxpayers
who have claimed credit for taxes paid to another state on the other
state’s income tax return do not qualify to claim this credit on the Okla-
homa return based on the same income.
11

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