511-NR: 2025 Form 511-NR Oklahoma Individual Income Form for Nonresidents and Part-Year Residents Packet & Instructions (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Form 511-NR is Oklahoma’s 2025 individual income tax return for nonresidents and part-year residents. It uses income from all sources and Oklahoma sources to calculate Oklahoma income tax, and it can also be used to file an amended return. The packet includes instructions and the
Who files this form
Form 511-NR is for Oklahoma nonresidents and part-year residents.
- Nonresidents: You generally must file if your gross income from Oklahoma sources is $1,000 or more. Exceptions may apply under the Pass-Through Entity Tax Equity Act. A nonresident partner may elect to be included in a composite partnership return.
- Part-year residents: During your Oklahoma residency period, you must file if your gross income from inside and outside Oklahoma 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 nonresident has no Oklahoma domicile during the tax year. A part-year resident has an Oklahoma domicile for less than 12 months. Domicile means your true, fixed, permanent home.
Special rules apply to military servicemembers and their spouses. A nonresident servicemember's military pay earned in Oklahoma is exempt unless they establish permanent residence in Oklahoma. A qualifying nonresident military spouse's income from services performed in Oklahoma may also be exempt.
When it's due
- 2025 tax return: Generally, your return must be postmarked by April 15, 2026.
- Electronically filed 2025 tax return: The packet extends the due date to April 20. Any tax payment due on April 20 must also be made electronically to be considered timely. Otherwise, penalty and interest accrue from the original due date.
The packet also allows a later IRS due date when applicable. If a due date falls on a weekend or legal holiday when Oklahoma Tax Commission offices are closed, the return is due the next business day.
What you'll need
Have these ready when preparing your return:
- Your completed federal income tax return. Complete it first, provide a copy, and include required federal schedules.
- Forms W-2, 1099, or other withholding statements. Include copies with your return.
- Completed Oklahoma schedules. If you fill out any part of Schedules 511-NR-A through 511-NR-H, include those pages.
- Personal and residency information: Social Security numbers, mailing address, state of residence, Oklahoma residency dates for part-year residents, and dependent information.
- Bank routing and account numbers if you choose direct deposit.
Additional documents may be needed for your situation:
- A copy of your federal extension if you use it to extend your Oklahoma filing deadline.
- Form 574 if you use the resident/nonresident married-filing-separately option described in the packet.
- For a nonresident military spouse claiming the exemption: the servicemember's military W-2, the spouse's W-2, the Leave and Earnings Statement, and copies of the federal and resident-state returns.
- For an amended return: Schedule 511-NR-H and supporting federal forms, IRS notices, or other documentation. The packet also calls for a copy of the IRS refund check or statement of adjustment.
How to file
- Complete your federal return first. Use that information to prepare Form 511-NR.
- Fill in your filing status and residency information. Complete Schedule 511-NR-1 using the federal and Oklahoma amounts called for in the packet, then complete the applicable return lines and schedules.
- Include required documents. Sign and date the return. Both spouses must sign a joint return.
Online: The packet lists free, 24/7 online filing through OkTAP at oktap.tax.ok.gov. It also describes electronic filing through a preparer or the internet.
By mail: 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 have no filing requirement but had Oklahoma withholding or estimated payments: Follow the packet's “Not Required to File” directions. Mark the box, complete the applicable lines, and sign and mail pages 1–4 only. Do not mail pages 5–7. Include page 8 only if you have an entry on line 36 for donations from your refund. Include withholding statements and a copy of your federal return if you filed one.
Common mistakes
- Leaving out completed schedules. Missing required pages from Schedules 511-NR-A through 511-NR-H will delay your refund.
- Forgetting signatures or dates. Both spouses must sign a joint return.
- Entering incorrect direct deposit numbers. Verify the routing and account numbers. If direct deposit fails, the packet says your refund will be mailed on a debit card.
- Rounding too early. Add amounts with cents first, then round the final line total to the nearest whole dollar. Drop amounts under 50 cents and round 50–99 cents up.
- Sending unrelated correspondence. Include only the documents and schedules required for your return.
- Writing outside designated areas. Do not write in the barcode or blank processing areas.
- Overlooking use tax. The packet reminds you that use tax is owed on items purchased for use in Oklahoma from retailers who did not collect Oklahoma sales tax.
Questions people ask
Should I file if I do not meet Oklahoma's filing requirement but had tax withheld?
Yes. Nonresidents who have no Oklahoma filing requirement but had Oklahoma tax withheld or made estimated tax payments should complete Form 511-NR using the “Not Required to File” directions.
Does a federal extension extend my Oklahoma filing deadline?
A valid federal extension automatically extends your Oklahoma filing deadline if you owe no Oklahoma tax. Include a copy with your Oklahoma return. If your federal return is not extended or you owe Oklahoma tax, you can request an extension using Form 504-I. 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 payments made with or after the original return on line 30, and any previous refund or overpayment applied on line 32. Include supporting documentation.
How can I check my refund?
Use the “Where’s My Refund?” link under Individuals at oktap.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.