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If the nonresident civilian has an Oklahoma filing requirement, he/she will file on Form 511-NR, using married filing separate rates and reporting his/her income and deductions. Form 574 Resident/Nonresident Allocation must be filed with the return(s). You can obtain this form from our website at tax.ok.gov.
Oklahoma residents are required to file an Oklahoma income tax return when they have enough income that they must file a federal income tax return. Nonresidents are also required to file an Oklahoma income tax return if they have at least $1,000 of income from an Oklahoma employer or other source.
Instructions for Nonresident Member Any nonresident member, receiving a distribution of Oklahoma income from a PTE, may opt-out of the withholding requirement by providing this completed affidavit to the PTE. To receive the exemption, complete Parts A, B, C and E and submit the completed affidavit to the PTE.
About Form 1040-NR, U.S. Nonresident Alien Income Tax Return.
Section 710:50-19-1 - Partnership return (a)General provisions. The Oklahoma distributive share of partnership income shall be the same portion of that reported for Federal Income Tax purposes. OTC Form 514 is used to report income. [See: 68 O.S.
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Object Description AgencyTax Commission, OklahomaForm TitleOklahoma Resident Income Tax ReturnForm Number511-2D-15FormatPDFSourceReceived from agency via cd-rom.3 more rows
Oklahoma Tax Commission Forms - Forms.OK.Gov - Oklahoma Digital Prairie: Documents, Images and Information.
The withholding rate is 4.75% of the Oklahoma share of the taxable income distributed to the nonresident member. A pass-through entity is not required to withhold tax for a nonresident member if the nonresident member files a withholding exemption affidavit, Form OW-15.

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