574: 2024 Form 574 Resident Nonresident Allocation (2024)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2024
Oklahoma Form 574 allocates federal income, adjustments to income, and itemized deductions between a resident spouse and a nonresident spouse. It shows each spouse’s share of amounts from their joint federal return for use on their Oklahoma returns.
Who files this form
Form 574 allocates federal income and deductions when one spouse is an Oklahoma resident and the other is a nonresident.
- An Oklahoma resident who files a joint federal return with a nonresident civilian (non-military) spouse may choose to file an Oklahoma married filing separate return using Form 511, with Form 574 attached.
- If that choice is made and the nonresident civilian spouse also has an Oklahoma filing requirement, that spouse should file Form 511-NR with Form 574.
- If that choice is not made, the couple must file a joint Form 511 and report both spouses’ income as if both were residents.
An Oklahoma resident filing a federal return with a nonresident military spouse cannot make this separate-filing election. They must file Form 511-NR using the same filing status as on their federal return.
What you'll need
- Your joint federal return, which supplies the income and adjustment amounts for Part I. Include a copy with your Oklahoma return.
- Federal Schedule A, if you itemized deductions, to complete Part II.
- Each spouse’s name, Social Security number, and state of residence.
- Form 511 or Form 511-NR, as applicable. Include the completed Form 574 with that return.
How to file
Include Form 574 and a copy of your federal return with your Form 511 or Form 511-NR. The supplied text does not give a mailing address or e-filing directions.
- Complete Part I to allocate joint federal income and adjustments between the spouses. Use the Internal Revenue Code methods for allocating income and deductions on married filing separate returns, and round to the nearest dollar.
- The resident enters their share of joint federal adjusted gross income on Form 511, line 1. A nonresident who must also file enters their share on Schedule 511-NR-1, lines 1 through 19, in the Federal Amount column.
- If you itemized, complete Part II. The resident reports their portion on Schedule 511-D, line 1. A nonresident who must also file reports their portion on Schedule 511-NR-D, line 1.
- If you did not itemize, use the Oklahoma standard deduction for married filing separate.
Common mistakes
- Leaving out attachments: The form reminds you to include both Form 574 and a copy of your federal return with Form 511 or Form 511-NR.
- Not rounding amounts: Both parts of Form 574 instruct you to round to the nearest dollar.
- Choosing separate Oklahoma filing when the nonresident spouse is military: The form specifically notes that this election is not available. File Form 511-NR using the same filing status as on the federal return.
Questions people ask
What does Form 574 allocate?
It allocates federal income and deductions between a resident spouse and a nonresident spouse. Part I covers income and adjustments from the joint federal return. Part II covers itemized deductions from federal Schedule A.
What if we did not itemize deductions?
Use the Oklahoma standard deduction for married filing separate.
Can the resident claim the nonresident spouse’s personal exemption?
Generally, no. The resident is allowed their regular personal exemption and all dependency exemptions. However, if the nonresident spouse also has an Oklahoma filing requirement, the dependency exemptions must be allocated between the two returns.
What if the resident has out-of-state income?
If the resident has out-of-state income on Form 511, line 4, their share of deductions and exemptions must be prorated using Schedule 511-E.