You may not have had a filing requirement in prior years.
This year, you must have reported a Form W-2G showing gambling winnings of $1,000 or more from somewhere in Oklahoma.
You don’t state as much, but, based on this thread, I’m assuming you’re a non-resident of Oklahoma, and probably haven’t had any Oklahoma income except possibly from gambling. Lots of people cross the border into Oklahoma to do that.
However, there is a requirement to file an Oklahoma return for non-residents, when a certain income threshold is passed.
According to Who Must File – Nonresident in the 2021 Form 511-NR Oklahoma Individual Income Form for Nonresidents and Part-Year Residents Packet & I...:
Except as otherwise provided for in the Pass-Through Entity Tax Equity Act of 2019, every nonresident with Oklahoma source gross income of $1,000 or more is required to file an Oklahoma income tax return. A nonresident partner may elect to be included in a composite partnership return; see Rule 710:50-19-1.
Please see the instructions linked above for more information.
@Dlevans24
