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Returning Member
posted Feb 15, 2021 11:02:42 AM

Part time resident in Oklahom and Texas

I retired in 2020, I have a house Oklahoma and bought a condo in Texas.  I spent about 2/3rds of 2020 in Oklahoma and 1/3rd in Texas.  

 

So obviously I can allocate my income 67% Oklahoma and 33% Texas, but on my Oklahoma tax return when I choose "part-time resident", it wants one start date and one end date, and won't take various through the year.

 

Does anyone have experience with this?

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3 Replies
Expert Alumni
Feb 15, 2021 11:19:50 AM

You are not a part-time resident because you did not permanently move from one state to another. You are either a permanent resident of Texas or Oklahoma with a second home in the other state.

 

If Oklahoma is your main home, file an OK resident return and report all your income.

 

If Texas is your main home, file an OK non-resident return. I dont know what type of income you have, so I cant tell you how to allocate it. If you have a job and commute to OK then all that income would be taxable to OK since you work in the Sooner state. Pensions, bank interest, etc. are only taxable to your state of residence.

Returning Member
Feb 15, 2021 1:16:31 PM

OK, that helpful.  Does the amount of time spent in a state dictate which state you claim as your permanent residence?  or is that decision?

 

Having retired, the only income is interest, dividends, pension, etc.

 

Thanks.

Expert Alumni
Feb 15, 2021 1:35:10 PM

No, it's not a matter of time on where you live that determines "domicile"; it's a matter of a number of things:

 

1. What is the address on your driver's license?

2. Where are you registered to vote?

3. Where do you have a landline (if one)?

4. What is your primary mailing address?

5. What do you consider your permanent home (like to you go to Texas with the intention of returning "home" to Oklahoma?)

 

"Domicile" is a collection of things and not always clear-cut, but, based on what you have written, I would imagine that you are an Oklahoma resident and not a Texas resident.