574: 2025 Form 574 Resident Nonresident Allocation (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Oklahoma Form 574 allocates federal income, adjustments to income, and itemized deductions between a resident spouse and a nonresident spouse. It determines each spouse’s share of amounts from their joint federal return to report on separate 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 elect to file an Oklahoma married filing separate return using Form 511, with Form 574.
- If that election is made and the nonresident spouse also has an Oklahoma filing requirement, the nonresident should file Form 511-NR with Form 574.
- If the election is not made, the couple must file a joint Form 511 and report both spouses’ income as if both were residents.
Military spouse exception: An Oklahoma resident who files 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 Form 574 with that return.
How to file
Include Form 574 and a copy of your federal return with Form 511 or Form 511-NR. The supplied text does not give a mailing address or e-file directions.
- Complete Part I to divide the joint federal income and adjustments between the resident and nonresident. Use the Internal Revenue Code methods for allocating income and deductions on married filing separate returns.
- Enter the resident’s share of joint federal adjusted gross income on Form 511, line 1. If the nonresident must also file, enter their share on Form 511-NR, Schedule 511-NR-1, lines 1 through 19 of the Federal Amount column.
- If you itemized, complete Part II. Enter the resident’s portion of federal itemized deductions on Form 511, Schedule 511-D, line 1. A nonresident who must also file enters their portion on Form 511-NR, Schedule 511-NR-D, line 1.
Round amounts to the nearest dollar.
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 say to round to the nearest dollar.
- Using the separate-filing election with a nonresident military spouse: The form specifically says this election is not available in that situation. Use Form 511-NR with the same filing status as the federal return.
Questions people ask
What if we did not itemize deductions?
Use the Oklahoma standard deduction for married filing separate.
Can the resident claim a personal exemption for the nonresident spouse?
Generally, the resident cannot claim the nonresident spouse’s personal exemption.
How are dependency exemptions handled?
The resident is allowed the 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.