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Oklahoma Nonresident/Resident Allocation
Extracted from PDF file 2023-oklahoma-form-574.pdf, last modified November 2005Nonresident/Resident Allocation
State of Oklahoma FORM Resident/Nonresident Allocation Allocation of Federal income and deductions when one spouse is a resident and the other is a nonresident. Resident’s First Name and Initial Last Name 574 2 0 2 3 Social Security Number State of Residence Oklahoma Nonresident’s First Name and Initial Last Name Social Security Number State of Residence Be sure to provide a copy of your Federal return and this form with your Form 511 or Form 511NR. Part I: Federal Income from the Joint Federal Return Round to the nearest dollar A = B + C Federal Amount Resident Amount Nonresident Amount 1 Wages, salaries, tips, etc. ............................................................ 00 1 00 1 00 2 Taxable interest income ............................................................... 00 2 00 2 00 3 Dividend income........................................................................... 00 3 00 3 00 4 Taxable IRA.................................................................................. 00 4 00 4 00 5 Taxable pensions and annuities .................................................. 00 5 00 5 00 6 Taxable Social Security benefits ................................................. 00 6 00 6 00 7 Capital gain or (loss) (Federal Schedule D)................................ 00 7 00 7 00 8 Taxable refunds, credit or offsets of state income tax ................. 00 8 00 8 00 9 Alimony received ......................................................................... 00 9 00 9 00 10 Business income or (loss) (Federal Schedule C or C-EZ) .......... 00 10 00 10 00 11 Other gains or (losses) (Federal Form 4797).............................. 00 11 00 11 00 12 Rental real estate, royalties, partnerships, etc. (Federal Sch. E) 00 12 00 12 00 13 Farm income (loss) (Federal Schedule F) ................................... 00 13 00 13 00 14 Unemployment compensation ..................................................... 00 14 00 14 00 15 Other income (identify: ___________________________ ) ....... 00 15 00 15 00 16 Total income (add lines 1 through 15)........................................ 00 16 00 16 00 17 Educator Expenses ..................................................................... 00 17 00 17 00 18 Certain business expenses of reservists, performing artists and fee-basis government officials............................................... 00 18 00 18 00 19 Health savings account deduction................................................ 00 19 00 19 00 20 Moving expenses for members of the armed forces ................... 00 20 00 20 00 21 Deductible part of self-employment tax ....................................... 00 21 00 21 00 22 Self-employed SEP, SIMPLE and qualified plans ....................... 00 22 00 22 00 23 Self-employed health insurance deduction.................................. 00 23 00 23 00 24 Penalty on early withdrawal of savings ....................................... 00 24 00 24 00 25 Alimony paid ................................................................................ 00 25 00 25 00 26 IRA deduction .............................................................................. 00 26 00 26 00 27 Student loan interest deduction ................................................... 00 27 00 27 00 28 Tuitions and fees.......................................................................... 00 28 00 28 00 29 Total Federal adjustments to income (add lines 17 through 28) 00 29 00 29 00 30 Federal adjusted gross income (subtract line 29 from line 16) 00 30 00 30 00 2023 Form 574 - Page 2 Oklahoma Resident/Nonresident Allocation Part II: Itemized Deductions from Federal Schedule A Round to the nearest dollar A = B + C Federal Amount Medical and Dental Expenses 1 Medical and dental expenses........... 00 1 2 Enter your Federal adjusted gross income.............................................. 00 2 3 Multiply line 2 above by 7.5% (0.075).. 00 3 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter “0”... 4 Taxes You Paid 5a State and local income or sales tax... 00 5a 5b Real estate taxes.............................. 00 5b 5c Personal property taxes .................. 00 5c 5d Add lines 5a through 5c.................... 00 5d 5e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately)........................................ 00 5e ___________________________... 00 6 7 Add lines 5e and 6............................ 00 7 Interest You Paid 8a Home mortgage interest and points reported to you on Form 1098.......... 00 8a 8b Home mortgage interest not reported to you on Form 1098........................ 00 8b 8c Points not reported to you on Form 1098................................................. 00 8c Resident Amount Nonresident Amount 00 4 00 4 00 00 7 00 7 00 00 10 00 10 00 6 Other taxes: List type and amount: ___________________________... ___________________________... ___________________________... 8d Mortgage insurance premiums......... 00 8d 8e Add lines 8a through 8d................... 00 8e 9 Investment interest........................... 00 9 10 Add lines 8e and 9............................ 10 Gifts to Charity 11 Gifts by cash or check...................... 00 11 12 Gifts by other than cash or check..... 00 12 13 Carryover from prior year................. 00 13 14 Add lines 11 through 13.................... 14 00 14 00 14 00 Casualty and Theft Losses 15 Casualty or theft loss(es) ................. 15 00 15 00 15 00 ___________________________... 16 00 16 00 16 00 Total Itemized Deductions 17 Add the amounts for lines 4 through 16........................................ 17 00 17 00 17 00 Other Itemized Deductions 16 Other. List type and amount: ___________________________... ___________________________... ___________________________... 2023 Form 574 - Page 3 Oklahoma Resident/Nonresident Allocation Instructions An Oklahoma resident who files a joint federal return with a nonresident civilian (non-military) spouse, may elect to file a married filing separate return in Oklahoma using Form 511, providing Form 574. If this election is not made, a joint return must be filed using Form 511 and reporting all of the income of both taxpayers as if both were residents. If the election is made to file separate returns and the nonresident civilian spouse has an Oklahoma filing requirement, the nonresident should file a Form 511-NR, providing Form 574. Note: An Oklahoma resident who files a federal return with a nonresident military spouse, does not have the election to file a married filing separate return in Oklahoma. They must file Form 511-NR, using the same filing status as on the federal return. The methods prescribed in the Internal Revenue Code for allocating income and deductions on married filing separate returns will be used when allocating joint income and deductions between the resident and the nonresident. Adjusted Gross Income Complete Part I “Federal Income” to determine the portion of the joint Federal Adjusted Gross Income (AGI) to report on the Oklahoma return(s). For the resident, enter your share of the joint Federal AGI on Form 511, line 1. For the nonresident who is also required to file, enter your share of the joint Federal AGI on Form 511-NR Schedule 511-NR-1, lines 1 through 19 of the Federal Amount column. Deductions and Exemptions Complete Part II “Itemized Deductions” to determine the portion of the federal itemized deductions to report on Form 511, Schedule 511-D, line 1. For the nonresident who is also required to file, enter your portion of the federal itemized deductions on Form 511-NR, Schedule 511-NR-D, line 1. If you did not itemize, use the Oklahoma standard deduction for married filing separate. The regular personal exemption for the resident and all of the dependency exemptions will be allowed. However, if the nonresident spouse also has an Oklahoma filing requirement, the dependency exemptions will be allocated between the resident’s and nonresident’s returns. Generally, the resident cannot claim the personal exemption for the nonresident spouse. If the resident has out-of-state income (Form 511, line 4) his/her share of the deductions and exemptions must be prorated. Use Schedule 511-E.
2023 Form 574 Resident Nonresident Allocation
More about the Oklahoma Form 574 Individual Income Tax Nonresident TY 2023
Form 574 requires you to list multiple forms of income, such as wages, interest, or alimony 
.
We last updated the Nonresident/Resident Allocation in January 2024, so this is the latest version of Form 574, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 574 directly from TaxFormFinder. You can print other Oklahoma tax forms here.
Other Oklahoma Individual Income Tax Forms:
TaxFormFinder has an additional 54 Oklahoma income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 511 | Individual Resident Income Tax Return |
| Form 511NR | Individual Nonresident/Part-Year Income Tax Return |
| 511-Pckt | Individual Resident Income Tax Return Packet (instructions, forms and tables) |
| Form OW-8-ES | Estimated Tax Declaration for Individuals |
| 511NR-Pckt | Individual Nonresident/Part-Year Income Tax Return Packet (instructions, forms and tables) |
View all 55 Oklahoma Income Tax Forms
Form Sources:
Oklahoma usually releases forms for the current tax year between January and April. We last updated Oklahoma Form 574 from the Tax Commission in January 2024.
Form 574 is an Oklahoma Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Oklahoma Form 574
We have a total of twelve past-year versions of Form 574 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 574
2023 Form 574 Resident Nonresident Allocation
2022 Form 574
2022 Form 574 Resident Nonresident Allocation
2021 Form 574
2021 Form 574 Resident Nonresident Allocation
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