Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 15 - Oklahoma Taxable Income
Part 7 - CREDITS AGAINST TAX
Section 710:50-15-72 - Credit for taxes paid other states

Universal Citation: OK Admin Code 710:50-15-72

Current through Vol. 41, No. 13, March 15, 2024

(a) OTC Form 511 TX shall be used by residents and part-year residents who work in other states after becoming an Oklahoma resident and who are required to file Income Tax Returns with those states.

(b) This credit is available only on taxes paid in another state for wages and compensation for personal service. For this credit, retirement income and the proceeds from gambling are considered compensation for personal services.

(c) A copy of the Income Tax Return for each state in which a return was required to be filed must be filed and attached to a completed OTC Form 511 TX. A separate OTC Form 511 TX must be filed for each state. [See: 68 O.S. § 2357(B)(1) ]

Amended at 18 Ok Reg 2810, eff 6-25-01; Amended at 21 Ok Reg 2571, eff 6-25-04

Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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