What Is the Oklahoma 511tx Nonresident Tax Form?
Clarifies the core principles of the Oklahoma nonresident tax return (Form 511-NR) and how your tax liability is determined proportionally to your total income.
The search term “511tx” is a common shorthand used by individuals seeking information on Oklahoma’s nonresident tax form. The official designation for this document is Form 511-NR, the Nonresident and Part-Year Resident Income Tax Return. This form is the mechanism through which the state assesses tax on income generated within its borders by individuals who do not live in Oklahoma for the entire year. Its primary function is to ensure that nonresidents and part-year residents contribute to the state’s revenue based on their Oklahoma-source earnings, such as wages or rental income.
Who Must File Form 511-NR
A nonresident is an individual who does not reside in Oklahoma but earns income from sources within the state. A part-year resident is someone who moves into or out of Oklahoma during the tax year, establishing or relinquishing residency.
You are required to file an Oklahoma tax return if you are a nonresident or part-year resident with gross income from Oklahoma sources of $1,000 or more. This includes income from wages, business activities, or rental properties. Even if no tax is ultimately due, meeting this income level necessitates the submission of a return. Married couples filing a joint federal return where one spouse is a nonresident may also have a requirement to use this form.
Required Information and Documentation
A complete copy of your federal income tax return, such as Form 1040, is foundational, as many figures from it transfer directly to the state form. You will also need all Forms W-2, which report wage and salary information, paying special attention to any that show Oklahoma income and state tax withheld.
Additional documentation includes all Forms 1099, which report other types of income like interest, dividends, or non-employee compensation. If you have income from an Oklahoma business or rental property, you will need detailed records of that activity. The official Form 511-NR and its accompanying instructions can be downloaded from the Oklahoma Tax Commission’s website.
Calculating Your Oklahoma Tax
The calculation of tax for a nonresident is a distinct process that differs from that of a full-year resident. It is based on an apportionment method that determines the share of your total income that is subject to Oklahoma tax. The process begins with your Federal Adjusted Gross Income (AGI), which represents your total income from all sources and is taken directly from your federal return. The next step involves isolating only the income earned from Oklahoma sources to determine your Oklahoma AGI using Schedule 511-NR-1.
You first compute the Oklahoma tax as if your entire Federal AGI were taxable by Oklahoma, using the state’s tax tables. This preliminary tax amount is then multiplied by an apportionment percentage. This percentage is found by dividing your Oklahoma AGI by your Federal AGI.
For example, if your Federal AGI is $100,000 and your Oklahoma-source income is $20,000, your apportionment percentage is 20%. If the tax calculated on the full $100,000 was $4,000, your final Oklahoma tax liability would be 20% of that amount, or $800. This method ensures that you are only taxed on the portion of your income directly attributable to your activities within Oklahoma.
Submitting Your Completed Return
Once Form 511-NR is complete, you have several options for submission. For those filing a paper return, the mailing address depends on whether you are expecting a refund or making a payment. The Oklahoma Tax Commission provides a specific P.O. Box for returns that include a payment and a different one for returns claiming a refund; these addresses are listed in the form instructions.
Alternatively, you can file electronically using one of the OTC-approved tax software products. E-filing is the fastest method and can lead to a quicker refund. If you owe tax, payment can be made through the state’s online portal, OKTap, or by mailing a check or money order with the completed Form 511-V payment voucher. The filing deadline for Form 511-NR aligns with the federal due date of April 15th.