511-TX: 2025 Form 511-TX Credit for Tax Paid to Another State (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Oklahoma Form 511-TX calculates the credit for income tax paid to another state on personal services income taxed by both states. It reports the shared taxable income, the applicable tax amounts, and the credit claimed on Form 511 or Form 511-NR.
Who files this form
Use Form 511-TX to claim a credit for tax paid to another state if you qualify:
- Oklahoma residents: You must report the full amount of income for personal services performed in another state on Form 511. If the other state also taxes that income, you may qualify for the credit.
- Part-year residents: You must report income for personal services performed in another state while you were an Oklahoma resident in the “Oklahoma Amount” column of Form 511-NR. If the other state also taxes that income, you may qualify.
Nonresidents do not qualify. You also cannot claim this credit for the same income if you claimed a credit for taxes paid to another state on the other state’s income tax return.
What you'll need
Provide these with your Oklahoma return:
- Completed Form 511-TX.
- A complete copy of the other state’s tax return.
- Copies of all W-2 forms.
If the taxing state does not allow a return to be filed for gambling winnings, provide a copy of Form W-2G.
You will also need the Oklahoma adjusted gross income and income tax amounts from Form 511 or Form 511-NR to complete the credit calculation.
How to file
Provide Form 511-TX and the required supporting copies with your Oklahoma return. If you paid taxes to more than one state, provide a separate Form 511-TX for each state and a complete copy of each other state’s return, including W-2s.
Enter the credit from line 7 on Form 511, line 16, or Form 511-NR, line 19.
Common mistakes
- Using withholding instead of tax: Line 4 uses Oklahoma income tax, not withholding. Do not use W-2 withholding for the other state’s tax on line 6.
- Including income that does not qualify: Do not include interest, dividends, taxable refunds, unemployment compensation, rental income, or oil and gas royalty income on line 1. Also exclude retirement benefits that the nonresident state is prohibited from taxing, such as IRA distributions, pensions, and annuities.
- Including too much income as a part-year resident: Include only qualifying personal service income in the “Oklahoma Amount” column that was also taxed by another state.
- Using all of the other state’s tax: Line 6 includes only the tax attributable to the personal service income reported on line 1.
- Exceeding the percentage limit: The percentage on line 3 cannot exceed 100%.
Questions people ask
What counts as income from personal services?
Wages, salaries, commissions, and other pay for personal services qualify for line 1 when taxed by both Oklahoma and the other state. Gambling winnings also count as personal service income for this credit.
How much is the credit?
The credit is the lesser of line 5 or line 6. Line 5 is Oklahoma income tax multiplied by the percentage limitation. Line 6 is the other state’s tax attributable to the qualifying income on line 1.
Can a nonresident claim this credit?
No. The form states that nonresident taxpayers do not qualify.
What if I paid tax to more than one other state?
Provide a separate Form 511-TX for each state, along with a complete copy of the other state’s return, including W-2s.