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The filing status for Oklahoma purposes is the same as on the Federal income tax return with one exception. This exception applies to married taxpayers who file a joint Federal return when one spouse is a full-year Oklahoma resident (either civilian or military), and the other is a full-year nonresident civilian (non-military). In this case, the taxpayers must either:
1. File as Oklahoma married filing separate. The Oklahoma resident, filing a joint Federal return with a nonresident civilian spouse, may file his/her Oklahoma return as married filing separate. The resident will file on Form 511 using the married filing separate rates and reporting only his/her income and deductions. If the nonresident civilian also has an Oklahoma filing requirement, he/she will file on Form 511NR, using married filing separate rates and reporting his/her income and deductions. Form 574 "Allocation of Income and Deductions " must be filed with the return(s). You can obtain this form by calling our forms request line at (405)521-3108 or from our website at www.oktax.state.ok.us. -OR- 2. File as if both the resident and the nonresident civilian were Oklahoma residents on Form 511. Use the "married filing joint " filing status, and report all income. A tax credit (Form 511TX) may be used to claim credit for taxes paid to another state, if applicable. A statement should be attached to the return stating the nonresident is filing as a resident for tax purposes only. If an Oklahoma resident (either civilian or military) files a joint Federal return with a nonresident military spouse, they shall use the same filing status as on the Federal return. If they file a joint Federal return, they shall complete Form 511NR and include in the Oklahoma amount column all Oklahoma source income of both the resident and the nonresident.
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