The Oklahoma Tax Commission is responsible for overseeing state income tax for Oklahoma residents and non-residents who earn income from an Oklahoma-based source. For those that meeting the state income tax requirements, Oklahoma requires the filing of a state income tax return each year, which is a separate income tax return from the federal return required by the Internal Revenue Service (IRS).
Following is an overview of frequently asked questions about Oklahoma state income tax. Additional information about federal income tax is available on our “Tax Relief” page.
Who has to file a state income tax return for Oklahoma?
If you are a resident of Oklahoma, you must file an Oklahoma state income tax return if you are required to file a federal income tax return.
If you are a non-resident of Oklahoma, you must file an Oklahoma state income tax return if you received gross income of $1,000 or more from an Oklahoma-based source.
What is the tax rate for Oklahoma state income tax?
The tax rate for Oklahoma state income tax depends on your filing status and amount of income.
Single or Married Filing Separately
|Taxable Income||Tax Rate|
|$0 to $1,000||.5%|
|$1,000 to $2,500||1%|
|$2,500 to $3,750||2%|
|$3,750 to $4,900||3%|
|$4,900 to $7,200||4%|
|$7,200 to $8,700||5%|
|$8,700 and above||5.25%|
Married Filing Jointly, Qualified Widow(er), or Head of Household
|Taxable Income||Tax Rate|
|$0 to $2,000||.5%|
|$2,000 to $5,000||1%|
|$5,000 to $7,500||2%|
|$7,500 to $9,800||3%|
|$9,800 to $12,200||4%|
|$12,200 to $15,000||5%|
|$15,000 and above||5.25%|
What is the standard deduction on Oklahoma state income tax?
Oklahoma allows for the following standard deductions on state income tax returns:
|Filing Status||Standard Deduction|
|Single or Married Filing Separately||$5,800|
|Head of Household||$8,500|
|Married Filing Jointly or Qualifying Widow(er)||$11,600|
What personal and dependent exemptions are permitted on Oklahoma state income tax?
The Oklahoma Tax Commissions allows for exemptions of $1,000 for yourself and for each dependent claimed on your tax return. An additional exemption of $1,000 may be allowed when you or your spouse is age 65 or older or blind (for a possible total of four additional exemptions).
When is my Oklahoma state income tax return due?
The standard filing date for Oklahoma state income tax returns is April 15 of each year. When April 15 falls on a holiday or a weekend, the filing date is more to the following business day that is not a recognized holiday.
You can obtain a six-month extension of the filing due date by receiving an extension of your federal income tax return or by completing extension request form 504 for Oklahoma. But to receive an extension, you must pay at least 90 percent of your estimate tax due by the original filing date. If you do not pay your tax due on time, the Oklahoma Tax Commission will charge you a penalty and interest on the unpaid tax balance.
How can I obtain help with my Oklahoma state income tax return?
The information above should not be considered tax advice. But if you need help answering questions about your Oklahoma state income tax or filing your state income tax return, you should call the number at the top of this page to speak with a tax attorney who is familiar with Oklahoma state income tax law.
- Missouri State Income Tax Overview (taxlawhome.com)
Mark has been a contributor to legal web sites related to bankruptcy, tax, and criminal law since 2011. He has an Accounting degree from Texas A&M University.