The only income I have from Oklahoma is from royalty income and it is less than $1,000. Must I file an Oklahoma income tax return?

[AnnetteB]

Based on the instruction booklet for OK individual income tax returns, the filing requirement for OK is determined by your residency status.

If you are a resident and you are required to file a Federal tax return, then you must file an OK tax return.

If you are a part-year resident, you are under the same filing requirements as a resident during the period of time that you were a resident.  For the period of time of non-residency (as a part-year resident), you must file an OK return if your gross income from OK sources is $1,000 or more.

If you are a non-resident, you must file an OK return if your gross income from OK sources is $1,000 or more.

To read more on your own, click this link to open the OK instruction booklet:  https://www.ok.gov/tax/documents/511Pkt-16.pdf