511-NR-NOL: 2025 Form 511-NR-NOL Oklahoma Net Operating Loss(es) Nonresident Part-Year Residents Only (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Form 511-NR-NOL is a supplement to Oklahoma Form 511-NR for nonresidents and part-year residents. It separately calculates Oklahoma net operating losses from all sources and from Oklahoma sources using income, deductions, and adjustments.
Who files this form
Form 511-NR-NOL is a supplement to Form 511-NR for nonresidents and part-year residents computing Oklahoma net operating losses (NOLs).
You must file the loss-year return to establish an Oklahoma NOL. If the loss comes from a pass-through entity, that entity must also file a tax return.
What you'll need
- A copy of your federal return is required. For Schedule B, a copy is required for the intervening year shown on the worksheet.
- Have Form 511-NR and the applicable schedules available, including Schedules 511-NR-A, B, C, D and 511-NR-1. The worksheets use income, adjustments and deduction amounts from these schedules.
- Have Federal Schedule D and the federal NOL carryover worksheet available, as applicable to your calculations.
- For carryover calculations in succeeding years, use the previous year's NOL Schedule B.
- Enter your name, Social Security number and the requested tax-year information.
Common mistakes
- Continuing Schedule A when there is no loss: If line 3 is zero or more, stop. Do not complete the rest of that schedule.
- Using negative numbers for Schedule A adjustments: Lines 4 through 25 must be entered as positive numbers.
- Reporting a positive result as an NOL: If Schedule A, line 26 is more than zero, enter zero. There is no NOL for that column.
- Combining intervening years on one worksheet: Use a separate NOL Schedule B for each year.
- Missing Schedule B adjustments: On line A2, include any federal NOL carryover included in line A1. On line A3, exclude the NOL for the stated loss year and later years.
Questions people ask
Can I have an Oklahoma NOL without a federal NOL?
Yes. An Oklahoma NOL is determined separately and is allowed without regard to whether a federal NOL exists.
Why are there two Oklahoma NOL calculations?
The Federal Amount Column calculates the Oklahoma NOL from all sources. The Oklahoma Amount Column calculates the NOL from Oklahoma sources. Each is determined separately and deducted in its matching column.
Where do I report the loss being carried to another tax year?
Schedule A, line 26 directs you to enter the NOL on Form 511-NR, Schedule 511-NR-B, in the matching Federal Amount or Oklahoma Amount column for the year receiving the loss.
What happens if I become a full-year Oklahoma resident?
The NOL from Oklahoma sources is the loss carried to Form 511. If that loss is carried into a full-year resident year, use NOL Schedule B for Form 511.