Individuals who are classified as part-year residents in the state of Oklahoma are required to file their taxes the same as residents. Part-year residents are required to file their return for the portion of the tax year when they were not a resident if they grossed over $1,000 in income from Oklahoma origins. Oklahoma sourced income for nonresidents is considered the total of the following:

• Income reported on your federal tax return while you are a resident of the state. Exceptions include income from real property in a different state, business conducted in another state resulting in income, gains or losses from property in a separate state plus:
• The amount of income you received as a nonresident that originated from Oklahoma sources.

Nonresidents who have over $1,000 of gross income earning the state of Oklahoma are required to file a tax return with the state.

Oklahoma sourced income is classified as earnings received for work performed in the state. It’s possible that earnings for qualified nonresident spouse of military personnel may be protected under the Military Spouses Resident Act. Civilian income earned by the military service member is not protected, though, and will be taxed via the regulations of Oklahoma State income tax.