Oklahoma Annual Withholding Tax Exemption Certification For Military Spouse

Annual Withholding Tax Exemption Certification For Military Spouse
Form OW-9-MSE Annual Withholding Tax Exemption Certification for Military Spouse
Form OW-9-MSE
Revised 12-2022

Oklahoma Tax Commission
Annual Withholding Tax Exemption Certification for Military Spouse

Calendar Year:

Read the instructions before completing this form. Except for signature you must print.
Employee Name	

Employee Social Security Number

Military Servicemember’s Name	

Military Servicemember’s Social Security Number

Street Address Where You Both Reside

City, State, Zip

Name of Military Servicemember’s Station

City, State, Zip

Form OW-9MSE is to be used only for Employees claiming exemption from Oklahoma’s Income Tax Withholding
requirements because they meet the conditions set forth under the Servicemembers Civil Relief Act, as amended
by the Military Spouses Residency Relief Act (P.L. 111-97) and the Veterans Benefits and Transition Act of 2018
(P.L. 115-407).
In order to qualify you must:
	
	
	

•	 meet the conditions below; and
•	 complete this form in full; and
•	 certify by signing this form that you are not subject to Oklahoma withholding tax because you meet the conditions
set forth below.
Check One

	

1.	 I am not a military servicemember............................................................................ YES	NO

	

2.	 My spouse is a military servicemember.................................................................... YES	NO

	
3.	 My military servicemember spouse has current military orders
		
assigning him or her to a military location in Oklahoma........................................... YES	NO
	

4.	 My domicile is a state other than Oklahoma............................................................. YES	NO

		
	

If YES, give name of State of Domicile _____________________________________________________ .

5.	 Is the state listed above the same State of Domicile as the servicemember........... YES	NO

If you answered YES to all of the above questions you qualify for exemption from Oklahoma withholding tax.
Under penalties of perjury, I certify that I am not subject to Oklahoma withholding tax because I meet the conditions set
forth under the Servicemembers Civil Relief Act, as amended by the Military Spouses Residency Relief Act (P.L. 111-97)
and the Veterans Benefits and Transition Act of 2018 (P.L. 115-407).
			

(	

	 Employee’s Signature	

Phone Number

Date	

Give the certificate to your Employer. Keep a copy for your records.

)

Form OW-9MSE

Annual Withholding Tax Exemption Certification for Military Spouse
Instructions

NOTE: This form must be renewed annually.
Notice to Employers
Employers are not exempt from withholding tax liability for failing to withhold the proper Oklahoma tax on any employee
unless they have a Federal Form W-4, Oklahoma Form OK-W-4, and if applicable, an Oklahoma Form OW-9-MSE that is
fully completed and signed by the employee.
Requirements of Employer
	

•	

The Employee must show the Employer an original of his or her military spouse’s latest Leave and Earning
Statement (LES). The Employer must retain a copy with the Employees’ personnel records. The Employer must
ensure the Employee’s military spouse’s LES assignment location matches the location the Employee indicated
on the Form OW-9-MSE.

	

•	

The Employee must show the Employer an original of the Employee’s current Military ID. The Employer is
permitted to make a copy of this document, and the Employer must ensure that the ID denotes the Employee as
a current Military Spouse. These IDs are reissued every four years; accordingly, the Employer may not accept a
Military ID that is dated more than four years before the date on which it is given to the Employer.

	

•	

The Employer must keep the Oklahoma withholding tax exemption certificate with the Employee’s personnel
records. If the Employer believes the Employee has claimed too many exemptions or improperly claimed the
Military Spouse Residency Exemption, the Employer must immediately contact the Oklahoma Tax Commission at
PO Box 269054, Oklahoma City, OK 73126-9054 or telephone 405.521.3251.

Criteria Used to Determine Domicile
Domicile
For tax years 2018 and later, you may elect to use the same residence for tax purposes as your servicemember spouse in
accordance with the Veterans Benefits and Transition Act of 2018. For tax years prior to 2018, you cannot claim another
state as your domicile merely by making an election if you previously were not a domiciliary of another state; in order
to claim domicile in a state other than your state of residence, you must be able to provide substantiation that the place
established is your true fixed and permanent home.
Oklahoma Rule 710:50-3-36. Residency
(a)	 An Oklahoma resident is a person domiciled in this state. “Domicile” is the place established as a person’s true,
fixed, and permanent home. A domicile, once established, remains until a new one is established.
(b)	 One is presumed to retain his Oklahoma residency if he has:
	
	
	
	
	

(1)	
(2)	
(3)	
(4)	
(5)	

An Oklahoma Homestead Exemption;
His family remains in Oklahoma;
He retains an Oklahoma drivers license;
He intends to return to Oklahoma; or
He has not abandoned his Oklahoma residence.

[Source: Amended at 14 Ok Reg 2699, eff 6-26-97]