Form 511nr - Oklahoma Nonresident/ Part-Year Income Tax Return - 2012 Page 9
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42Select Line Instructions
Federal Amount
column - Lines 1 through 19 “Federal
4
Taxable refunds, credits, or offsets of
Amount” column are a summary of the items that make
state and local income taxes
up your Federal adjusted gross income. Complete your
If you were a part-year resident, enter that part of the
Federal return, then enter all income items and Federal
Federal amount that was received while an Oklahoma
adjustments exactly as entered on your Federal return.
resident.
However, if you are a nonresident civilian (non-military)
Do not enter any amount received during the period you
filing a joint Federal return with an Oklahoma resident
were a nonresident.
spouse, enter the amounts from Form 574 “Allocation of
5
Income and Deductions”.
Alimony received
If you were a part-year resident, enter that part of the
Enclose a copy of your Federal return.
Federal amount which represents the total alimony
Oklahoma Amount column -
Lines 1 through 18 “Okla-
received while an Oklahoma resident.
homa Amount” column will be used to determine income
Do not enter any alimony received during the period you
from Oklahoma sources included in Federal Adjusted
were a nonresident.
Gross Income.
6
Business income or (loss)
1
Wages, salaries, tips, etc.
As a nonresident or part-year resident, enter that part of
Enter that part of the Federal amount that represents
the Federal amount that represents business income or
services performed in Oklahoma as a nonresident.
(loss) received from a business carried on in Oklahoma.
If you were a part-year resident, you must also add the
Business carried on in Oklahoma - Your business is
part of the Federal amount that was earned while you
considered to be carried on in Oklahoma if you maintain,
were a resident.
operate or occupy desk space, an office, a shop, a store,
a warehouse, a factory, an agency or other place where
Note: Form W-2 income protected under the Military
your affairs are regularly carried on in Oklahoma. This
Spouses Residency Relief Act should not be entered in
definition is not exclusive. Your business is considered to
the “Oklahoma Amount” column. Enter any Oklahoma
be carried on in Oklahoma if it is transacted here with a
withholding on line 43. See the “Nonresident Spouse of
fair measure of permanency and continuity.
United States Military Servicemember” section on page
3 for more information.
Business carried on both within and without Okla-
homa - Net income or (loss) from a business activity
2
Taxable interest income
which is carried on both within and without Oklahoma of
Enter that part of the Federal amount that represents
a non-unitary character shall be separately allocated to
interest income earned as a nonresident or part-year
the state to which such activity is conducted. Net income
resident that is part of the receipts of your business, in-
or (loss) from a business activity which is carried on both
cluding partnerships and Sub S corporations, carried on
within and without Oklahoma of a unitary character shall
in Oklahoma and not otherwise exempt from Oklahoma
be apportioned according to a prescribed formula or an
income tax. If you carry on business both in and out of
approved alternative method.
Oklahoma, see the instructions for Form 511NR, line 6.
Note: Income protected under the Military Spouses
If you were a part-year resident, you must also add the
Residency Relief Act should not be entered in the “Okla-
non-business part of the Federal amount that was
homa Amount” column. See the “Nonresident Spouse of
earned while a resident.
United States Military Servicemember” section on page
3
3 for more information.
Dividend income
Enter dividend income, earned as a nonresident or part-
7
Capital gain or (loss)
year resident, that is part of the receipts of your business,
As a nonresident or part-year resident, calculate the
including partnerships and Sub S corporations, carried on
amount to be included in the “Oklahoma Amount” col-
in Oklahoma and not otherwise exempt from Oklahoma
umn as capital gain or (loss) from Oklahoma sources.
income tax. If you carry on business both in and out of
Examples include gain or (loss) from the sale or ex-
Oklahoma, see the instructions for Form 511NR, line 6.
change of real or tangible personal property located in
If you were a part-year resident, you must also add the
Oklahoma regardless of residency and the gain or (loss)
non-business part of the Federal amount that was
from the sale or exchange of intangible property that was
earned while a resident.
sold during the period of residency.
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