Residence Defined

Resident
An Oklahoma resident is a person domiciled in this state for the entire tax year. "Domicile is the place established as a person's true, fixed, and permanent home. It is the place you intend to return to whenever you are away (as on vacation abroad, business assignment, education leave or military assignment). A domicile, once established, remains until a new one is adopted.

Part-Year Resident
A part-year resident is an individual whose domicile was in Oklahoma for a period of less than 12 months during the tax year.

Nonresident
A nonresident is an individual whose domicile was not in Oklahoma for any portion of the tax year.

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