Oklahoma Gabmling

[AviationFlyer2626]

I am a Texas resident that grossed $3,000 gambling in Oklahoma in 2024 (two jackpots with W2g forum).  They took the taxes out on the smaller one but did not take the tax out on the larger one; so, its saying I owe about $280.  From what I was reading, I have to file a Oklahoma non resident tax return but I was also seeing that Oklahoma has a standard deduction.  If thats the case, shouldn't the oklahoma standard deduction be populating as an option to reduce the amount of tax owed on this or is the $280 actually owed to the state?

[MaryK4]

No, the Oklahoma taxable income of a nonresident is calculated as if all income were earned in Oklahoma.  The Federal Adjusted Gross Income (AGI) will be adjusted using the Oklahoma adjustments to arrive at AGI from all sources. The AGI from all sources is used to determine the taxable income. After the taxable income is calculated, it is prorated using a percentage of the AGI from Oklahoma sources divided by the AGI from all sources. This prorated tax is the Oklahoma tax.

The standard deduction is applied to all your income, not just the gambling winnings.