{"id":375801,"date":"2016-03-31T21:36:23","date_gmt":"2016-04-01T02:36:23","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/oklahoma-law\/oklahoma-personal-income-tax-laws.html"},"modified":"2018-02-22T12:31:10","modified_gmt":"2018-02-22T17:31:10","slug":"oklahoma-personal-income-tax-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/oklahoma-law\/oklahoma-personal-income-tax-laws.html","title":{"rendered":"Oklahoma Personal Income Tax Laws"},"content":{"rendered":"\n
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Oklahoma Personal Income Tax Laws<\/h1>\n
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Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last updated\n

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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

States often have personal income tax, in addition to the federal income tax<\/a>. The revenues from these state income taxes typically fund necessary parts of state government, from K-12 schools and Medicaid to jails and highways. Failing to pay your taxes, including state income taxes, can have serious consequences, including professional license non-renewal. For more information, see FindLaw’s tax evasion<\/a> article.<\/p>\n

Filing Income Taxes in Oklahoma<\/h2>\n

Only those Oklahoma residents who earn enough income to be required to file a federal tax return are required to file a state return. The standard deduction for Oklahoma taxpayers is $6,300 ($12,600 if married and filing jointly), or $9,300 for head of household (current for the 2016 tax year). See the Oklahoma Tax Commission’s page on individual general filing information<\/a> for more details.
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The table below details the main provisions of the Oklahoma personal income tax laws.<\/p>\n\n
Code Section<\/b><\/td>\nOklahoma Statutes Title 68, Sections 2351 to 2357 \u2013 Oklahoma Income Tax Act<\/a><\/td>\n<\/tr>
Who is Required to File<\/b><\/td>\nOklahoma residents are required to file an Oklahoma income tax return when they have enough income that they must file a federal income tax return. Nonresidents are also required to file an Oklahoma income tax return if they have at least $1,000 of income from an Oklahoma employer or other source.
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\nEvery corporation, resident and nonresident with Oklahoma income estates and trusts must also file a tax return.<\/td>\n<\/tr>
Rate<\/b><\/td>\nThe personal income tax rate in Oklahoma is a progressive tax that’s based on the amount of income you earn. The state’s tax rates<\/a> are as follows:
Federal Income Tax Deductible<\/b><\/td>\nNo, Oklahoma doesn’t permit a deduction for federal income taxes paid, although it did previously.<\/td>\n<\/tr>
Federal Income Tax Used as Bases<\/b><\/td>\nYes, in fact Oklahoma bases its itemized deductions and exemptions on the Internal Revenue Service (IRS) code.<\/td>\n<\/tr><\/tbody><\/table>\n

The information above is only a brief overview. If you have a tax question, you should consult with a local, experienced tax lawyer<\/a> or other tax expert.<\/p>\n

Note:<\/i><\/b> State and federal taxation laws are updated regularly, so you should contact an attorney or conduct your own legal research to verify these laws.<\/i><\/p>\n

Research the Law<\/h2>\n