The Oklahoma Individual Income Tax Return (Form 511) instructions include an Oklahoma Income Tax Table for resident taxpayers. The table is used to determine Oklahoma income tax based on taxable income and filing status.
Resident Income
An Oklahoma resident individual is taxed on all income reported on the federal return, except income from real and tangible personal property located in another state, income from business activities in another state, or the gains/losses from the sales or exchange of real property in another state.
Note: Residents are taxed on all income from non-business interest and dividends, salaries, commissions, and other pay for personal services regardless of where earned. Wages earned outside of Oklahoma must be included in your Oklahoma return, and credit for taxes paid to/in other states claimed on Oklahoma Form 511-TX.
For all filing status
Use the Oklahoma Income Tax Tables to calculate your tax when your taxable income is less than $100,000.
If your taxable income is $100,000 or more, use the tax computation worksheets. Found on page 38 of Form 511 instructions
Example
Mr. and Mrs. Jones are filing a joint return. • Their Oklahoma Taxable Income is $14,793.
- First, they find the $14,750 - $14,800 income line.
- Next, they find the column for married filing joint and read down the column.
- The amount shown where the income line and filing status column meet is $325 (see example at right). This is the amount they must write on the tax line on their return
These figures are part of the Oklahoma Income Tax Table included in the Form 511 instructions and are used to determine Oklahoma income tax liability based on taxable income and filing status. The tax amount varies based on the taxpayer’s taxable income range and filing status
Source:
Oklahoma Resident Income Tax Return (Form 511)
Disclaimer: Always verify with the official Oklahoma Department of Revenue forms and instructions. Tax rules may change annually. For personalized advice, consult a CPA or tax professional.