Form 511nr - Oklahoma Nonresident/ Part-Year Income Tax Return - 2012 Page 4
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42Estimated Income Tax
What Is Oklahoma Source Income?
(continued)
You must make equal* quarterly estimated tax payments
if you can reasonably expect your tax liability to exceed
Note: Salaries, wages and commissions for work per-
your withholding by $500 or more and expect your with-
formed in Oklahoma by a qualifying nonresident spouse
holding to be less than the smaller of:
of a military servicemember may not be subject to tax in
Oklahoma and be protected under the Military Spouses
1. 70% of your current year’s tax liability, or
Resident Act. (Civilian income earned in Oklahoma by
2. The tax liability shown on your return for the
the servicemember is not protected and is subject to
preceding taxable year of 12 months.
Oklahoma tax.) Other examples of potentially protected
income are:
Taxpayers who fail to make timely estimated tax pay-
ments may be subject to interest on underpayment. If
•
Personal service business income earned by
at least 66-2/3% of your gross income for this year or
the qualifying nonresident spouse. Examples of
last year is from farming, estimated payments are not
personal service business income include the
required. If claiming this exception, please see line 44.
business of a doctor, lawyer, accountant, car-
penter or painter (these are examples only, and
Form OW-8-ES, for filing estimated tax payments, will be
are not intended to be exclusive or exhaustive).
supplied on request.
A personal service business generally does not
include any business that makes, buys, or sells
Estimated payments can be made through the Okla-
goods to produce income.
homa Tax Commission (OTC) website by e-check or
•
Income received from all sources of wagering,
credit card. Visit the “Online Services” section at www.
games of chance or any other winnings from
tax.ok.gov.
sources within Oklahoma by the qualifying non-
*For purposes of determining the amount of tax due on
resident spouse. (Such income received by the
any of the respective dates, taxpayers may compute the
servicemember is not protected and is subject to
tax by placing taxable income on an annualized basis.
Oklahoma tax.)
See Form OW-8-ES-SUP on our website at
ok.gov.
The Oklahoma source income of a part-year resident is
the sum of the following:
What Is Oklahoma Source Income?
(1) All income reported on your Federal return for
the period you are a resident of Oklahoma,
The sources of income taxable to a nonresident are:
except income from real and tangible personal
property located in another state, income from
(1) Salaries, wages and commissions for work per-
business activities in another state, or the
formed in Oklahoma.
gains/losses from the sales or exchange of real
(2) Income from an unincorporated business, pro-
property in another state; and
fession, enterprise or other activity as the result
(2) the Oklahoma source income for the period you
of work done, services rendered, or other busi-
were a nonresident of Oklahoma.
ness activities conducted in Oklahoma.*
(3) Distributive share of the Oklahoma part of part-
The Oklahoma source income of a resident filing with a
nership income, gains, losses or deductions.*
part-year resident or nonresident spouse will include all
income reported on your Federal return except income
(4) Distributive share from Sub-chapter S Corpora-
from real or tangible personal property located in another
tions doing business in Oklahoma.*
state, income from business activities in another state,
(5) Net rents and royalties from real and tangible
or the gains/losses from the sales or exchange of real
personal property located in Oklahoma.
property in another state.
(6) Gains from the sales or exchanges of real and
USE TAX
tangible personal property located in Oklahoma.
(7) Income received from all sources of wagering,
games of chance or any other winnings from
While living in Oklahoma, if you purchased
sources within this state. Proceeds which are not
items for use in Oklahoma from retailers
who do not collect Oklahoma sales tax,
money shall be taken into account at fair market
you owe Oklahoma Use Tax on those
value.
items. Individuals in Oklahoma are
responsible for paying use tax on their
out-of-state purchases.
* This includes Limited Liability Companies (LLCs).
For more information visit
ok.gov
File and Pay Today!
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