@sidekickinI just found that I think what I said about the Net Operating Loss for Oklahoma is wrong. Sorry about that. As a result, you may want to revisit your Oklahoma taxes with a competent tax professional or CPA if you choose to amend your OK tax for 2021. (I have also shared what I learned below, but again, I am not a tax professional or CPA, so I recommend you speak to a CPA about your own situation.)

I just called H&R Block in Oklahoma. I spoke to a tax preparer there. She said that an individual may have a "Net Operating Loss" if on their Federal taxes, Form 1040, the Line 15 (Taxable Income) is zero.  In other words, a "Net Operating Loss" occurs if ALL your net income sources (including wages and salary from a job, interest income, dividend income, income from a Sched C business or rental property, if you have these, and other income sources) minus your deductions (Standard deduction or Itemized deductions, depending on which deduction you chose to take) is a negative number.

This is stated on the IRS website, under "

Publication 536 (2021), Net Operating Losses (NOLs) for Individuals, Estates, and Trusts":

NOL Steps "Step 1. Complete your tax return for the year. You may have an NOL if a negative amount appears in these cases.

Individuals—You subtract your standard deduction or itemized deductions from your adjusted gross income (AGI)."

 (Link: https://www.irs.gov/publications/p536)

The HR Block tax preparer told me, yes, I did have an operating loss on my real estate property (which I listed on Schedule E). But since the loss was NOT greater than all of my other income (from my salary and dividend income), then I do NOT have an overall Net Operating Loss.  The IRS website listed above also said "A loss from operating a business is the most common reason for an NOL." The HR Block tax preparer said that also: if I had my own business, and that were my only income, and it had overall negative income for the year, that would most likely result in a Net Operating Loss.

The OK HR Block tax preparer also said, since I do not have positive net income (we are talking "rent revenue minus expenses", not just just "rent revenue") from my rental property for 2021 (I still have a loss for  income generated in Oklahoma, but not an overall loss on my Federal income), I do NOT need to file taxes for Oklahoma in 2021. I am still checking this, but I think that is what may end up happening. (I believe I have until Oct 15, 2022 to file Oklahoma taxes if I need to b/c I believe OK follows the federal tax extension deadline, which is usually Oct 15. So you may have until Oct 15, 2022 to amend your OK taxes, but you should verify that deadline with a CPA.)

The OK HR Block tax preparer also said, since I do not have a Net Operating Loss (NOL), then I do not have any NOL to carry forward to the future. She told me that the loss I do have (let's say it is -$1000 as an example), I CANNOT carry forward on my Oklahoma state taxes into the future. I just lose it. That's a small bummer, but at least I don't get taxed on it. And again, you should check with a CPA on this. (If you have $60k in losses, as I think you said you did, it is worthwhile to spend a few hundred dollars to get the correct advice from a professional on your 2021 taxes. And if you truly understand their logic, you could do your 2022 taxes yourself and not hire a CPA again.) Good luck!