1. Oklahoma Non-Resident TAX Returns
Kansas STTC Training - TY2018

2. Kansas STTC Training - TY2018
WHO MUST FILE
Every nonresident with Oklahoma source gross income of $1,000 or more is required to file an Oklahoma income tax return.
A nonresident is an individual whose domicile was not in Oklahoma for any portion of the tax year.
2/17/2019
Kansas STTC Training - TY2018

3. OKLAHOMA SOURCE INCOME
Salaries, wages and commissions for work performed in Oklahoma.
Income from an unincorporated business, profession, enterprise or other activity as the result of work done, services rendered, or other business activities conducted in Oklahoma.*
Distributive share of the Oklahoma part of partnership income, gains, losses or deductions.* (Out of scope.)
Distributive share from Sub-chapter S Corporations doing business in Oklahoma.* (Out of scope.)
* This includes Limited Liability Companies (LLCs).
2/17/2019
Kansas STTC Training - TY2018

4. OKLAHOMA SOURCE INCOME CONTINUED
Net rents and royalties from real and tangible personal property located in Oklahoma. (Note: Form 4835, Farm Rental and Expenses, is Out of Scope for farm land located in Oklahoma.)
Gains from the sales or exchanges of real and tangible personal property located in Oklahoma.
Income received from all sources of wagering, games of chance or any other winnings from sources within this state. Proceeds which are not money shall be taken into account at fair market value.
2/17/2019
Kansas STTC Training - TY2018

5. KANSAS CREDIT FOR TAXES PAID TO OTHER STATES
This credit may be claimed if
your KAGI includes income earned in another state, and
you were required to pay income tax to the other state on that income
2/17/2019
Kansas STTC Training - TY2018

6. OK NON-RESIDENT IN TAXSLAYER
Complete the Federal forms
except for education credits
Complete the Kansas return
Add an Oklahoma return to the state return
Complete Basic Information and enter resident state as Kansas
Complete OK return
Complete education credits on Federal return
2/17/2019
Kansas STTC Training - TY2018

7. OK NON-RESIDENT IN TAXSLAYER
Except for W-2 income, all OK source income must be entered into “Income Subject to Tax” in TaxSlayer.
TaxSlayer will then generate the non- resident OK return and calculate the “Credit for Taxes Paid to Other States” on the K-40.
2/17/2019
Kansas STTC Training - TY2018

8. OK NON-RESIDENT IN TAXSLAYER
2/17/2019
Kansas STTC Training - TY2018

9. OK NON-RESIDENT IN TAXSLAYER
2/17/2019
Kansas STTC Training - TY2018

10. OK NON-RESIDENT IN TAXSLAYER
Oil royalties
Gambling income
2/17/2019
Kansas STTC Training - TY2018

11. OK NON-RESIDENT IN TAXSLAYER
When all income has been entered, exit the Oklahoma return.
Continue to “Summary/Print.”
Select “Preview Return” and, then “Print Your Tax Return.”
Scroll to the Oklahoma Form Schedule 511NR and verify that the income you entered appears properly and that tax is owed to Oklahoma. (If tax is owed, Credit on Kansas return is calculated by TS.)
Kansas STTC Training - TY2018

12. OK NON-RESIDENT IN TAXSLAYER
Then, scroll to the Kansas return and verify that it is accurate. If Oklahoma tax appeared on Line 19 of the Oklahoma 511NR, verify that a Credit for taxes paid to other states is included on Line 13 of the K40.
When the return is completed and printed, an Oklahoma “Form 511EF, Electronic Filing” will be generated. It is handled like the Federal Form The taxpayer must sign it but it does not have to be mailed.
2/17/2019
Kansas STTC Training - TY2018

13. OK NON-RESIDENT IN TAXSLAYER
Credit for taxes paid to other states
is non-refundable
cannot exceed KS tax liability
is determined by the ratio of Oklahoma income to Kansas income
2/17/2019
Kansas STTC Training - TY2018

14. Kansas STTC Training - TY2018
Now it’s YOUR turn…
Questions?
Comments?
Concerns?
2/17/2019
Kansas STTC Training - TY2018