511-NR: 2024 Form 511-NR Oklahoma Individual Income Form for Nonresidents and Part-Year Residents Packet & Instructions (2024)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2024
Form 511-NR is Oklahoma’s 2024 individual income tax return for nonresidents and part-year residents. The packet includes the return, instructions and income tax table, and the form can also be used to file an amended return.
Who files this form
Form 511-NR is for Oklahoma nonresidents and part-year residents.
- Nonresidents: You must file if your gross income from Oklahoma sources is $1,000 or more, except as otherwise provided in the Pass-Through Entity Act of 2019. A nonresident partner may elect to be included in a composite partnership return.
- Part-year residents: During your Oklahoma residency, you must file if your gross income from all sources exceeds the standard deduction plus personal exemption. During your nonresident period, a return is also required if your gross income from Oklahoma sources is $1,000 or more.
A part-year resident has an Oklahoma domicile for less than 12 months during the tax year. A nonresident has no Oklahoma domicile during the tax year. Domicile means your true, fixed, permanent home.
If you have no Oklahoma filing requirement but had Oklahoma tax withheld or made estimated payments, the packet says to complete Form 511-NR using the “Not Required to File” instructions. Special exemptions may apply to nonresident military servicemembers and qualifying spouses.
When it's due
- 2024 tax return: Generally, your return must be postmarked by April 15, 2025.
- Electronically filed 2024 return: The packet states an extended due date of April 20. Any tax payment due on that date must be made electronically to count as timely. Otherwise, penalty and interest accrue from the original due date.
If the due date falls on a weekend or legal holiday when Oklahoma Tax Commission offices are closed, the return is due the next business day. The packet also allows a later due date when provided by the Internal Revenue Code.
What you'll need
Have these ready:
- Your completed federal income tax return. Complete it before starting Form 511-NR and provide a copy with your Oklahoma return.
- Copies of Forms W-2, 1099, or other withholding statements, plus required federal schedules.
- Any pages containing Schedules 511-NR-A through 511-NR-H that you completed.
- Your Social Security number, applicable spouse and dependent information, and Oklahoma residency dates if you were a part-year resident.
- Your bank routing and account numbers if you choose direct deposit.
Depending on your situation, you may also need:
- A copy of your federal extension if you rely on it to extend your Oklahoma filing deadline.
- Form 574 for the resident/nonresident married-filing-separately option described in the packet.
- For a military spouse exemption claim: the servicemember’s military W-2, the spouse’s W-2, the Leave and Earnings Statement, and copies of the federal return and resident state’s return.
- For an amended return: Schedule 511-NR-H and supporting federal forms, IRS notices, correspondence, or other documentation. The packet specifically reminds you to provide a copy of the IRS refund check or statement of adjustment.
How to file
- Complete your federal return first. Use its information to prepare Form 511-NR. Round all amounts to the nearest dollar.
- Complete your identifying information, filing status, and residency status. Oklahoma filing status generally matches your federal filing status, with the resident/nonresident spouse exception described in the packet.
- Complete Schedule 511-NR-1 and the applicable return lines and schedules. The schedule separates federal amounts from Oklahoma-source amounts.
- Include required documents, then sign and date. Both spouses must sign a joint return.
Online filing: The packet lists free, 24/7 online filing services through OkTAP at tax.ok.gov. It also describes electronic filing through a preparer or the internet.
Mail filing: The packet allows paper filing and requires the return to be postmarked by the due date. No mailing address appears in the supplied text.
If you are using the “Not Required to File” instructions, mail Form 511-NR pages 1–4 only. Do not mail pages 5–7. Include page 8 only if you entered a donation from your refund on line 37. Include withholding statements and a copy of your federal return if you filed one.
Common mistakes
- Leaving out completed schedules: Include any completed pages for Schedules 511-NR-A through 511-NR-H. Missing pages will delay your refund.
- Forgetting signatures: Sign and date the return. Both spouses must sign a joint return.
- Entering incorrect direct deposit details: Verify the routing and account numbers. If direct deposit fails, the packet says your refund will be mailed on a debit card.
- Sending unrelated correspondence: Include only documents and schedules required for your return.
- Writing outside designated areas: Keep the barcode and processing areas clear.
- Not rounding amounts: Round all amounts to the nearest dollar.
- Paying nonelectronically while using the electronic filing deadline: The extended payment date requires electronic payment. Otherwise, penalty and interest accrue from the original due date.
Questions people ask
What counts as Oklahoma-source income?
Examples include wages for work performed in Oklahoma, income from business activities in Oklahoma, Oklahoma rents and royalties, gains from Oklahoma real or tangible personal property, and winnings from Oklahoma sources. Special protections may apply to qualifying nonresident military spouses.
Can I get an extension?
A valid federal filing extension automatically extends your Oklahoma deadline if you owe no Oklahoma tax. Include a copy with your return. If your federal return is not extended or you owe Oklahoma tax, use Form 504-I to request an Oklahoma filing extension. At least 90% of your tax liability must be paid by the original due date to avoid late-payment penalties. Interest is charged from the original due date.
Can I use Form 511-NR to amend my return?
Yes. Mark the amended-return box and complete Schedule 511-NR-H. Report amounts previously paid on line 31 and any refund previously received or overpayment applied on line 33. Include the supporting documentation required by the packet.
How can I check my refund?
Use “Where’s My Refund?” under “Individuals” on OkTAP at tax.ok.gov, or call 405.521.3160. You will need the last seven digits of the primary Social Security number, the expected refund amount, and the ZIP Code on the return. You can generally begin checking about four days after an e-filed return is accepted, or four to six weeks after paper filing.