Individual General Filing Information
Note: This Information is valid for Tax Years 2019 and 2020 only.
Oklahoma resident individuals whose gross income from both within and outside of Oklahoma exceeds the standard deduction plus personal exemption are required to file an Oklahoma income tax return. Nonresidents are required to file an Oklahoma income tax return when they receive gross income of at least $1,000 of Oklahoma source income
Oklahoma Tax Rates
Oklahoma tax rates are the same for residents, part-year residents, and nonresidents. The following tables show rates based on method and filing status:
Information Regarding Personal and Dependent Exemptions
Personal and dependent exemptions, as defined by Internal Revenue Service, are allowed (deduction of $1,000 per exemption). An additional exemption of $1,000 may be allowed for taxpayer or spouse who is blind at the close of the tax year.
There is allowed an additional exemption of $1,000 for each taxpayer or spouse who is sixty-five (65) years of age or older at the close of the tax year AND has met qualifications based on their filing status and federal adjusted gross income (Federal AGI). Taxpayers with the following filing status may claim this exemption if the Federal AGI does not exceed:
$25,000 Married and Filing Jointly
$12,500 Married and Filing Separately
$19,000 Qualifying Head of Household
Oklahoma's Standard Deduction
|2019 & 2020
||Single or Married Filing Separate
||Head of Household
||Married Filing Joint or Qualifying Widow(er)
To claim the Oklahoma standard deduction, you must claim the standard deduction on your federal return.
Information Regarding Itemized Deductions
Federal itemized deductions must be adjusted by adding back state and local sales or income taxes to arrive at Oklahoma itemized deductions. Oklahoma itemized deductions will be capped at $17,000, excluding charitable contributions and medical expenses which are not subject to the $17,000 cap. If you claimed itemized deductions on your Federal return, you must claim itemized deductions on your Oklahoma return. This is true even if the Oklahoma itemized deductions are less than the Oklahoma standard deduction.
Information for all Deductions and Exemptions
In the case of resident individuals having income from sources both within and without the State of Oklahoma, the standard or itemized deductions and personal exemptions will be reduced to an amount which is the same portion of the total of Oklahoma AGI to Federal AGI.
Information Regarding Due Dates
Individual income tax returns are generally due on the 15th day of the fourth month following the close of the taxable year. For more information click here.