Oklahoma state return - non-resident - Casino wins/losses

[Nancy108]

Trying to figure out if and where I can report gambling losses on the Oklahoma state tax return.  I've recorded my gambling winnings as a non-resident that's my only income, but I also had losses at the same casino.  Is there somewhere I can report my losses for the state of Oklahoma.  FYI - my losses were less than my winnings, the casino shows a W-2G adjusted win/loss that has incorporated what the total was on the W2G originally given at time of win (4128.5) with the losses (-3511.5).  Can I just report on the state return the net win 617.00, as the gambling winnings income? or is there somewhere else to report the losses on the Oklahoma tax return?

[AmyC]

1. No you can't net the amounts.

2. Yes, you can report gambling losses on the OK state return under itemized deductions. It is limited to $17,000.

If you don't have enough to itemize, you will take the standard deduction instead.

Ok does require you to file a tax return. 2024 Form 511-NR Oklahoma Individual Income Form for Nonresidents and Part-Year Residents Packet & I... states:

Nonresident - Except as otherwise provided for in the Pass-Through Entity Act of 2019, every nonresident with Oklahoma source gross income of $1,000 or more is required to file an Oklahoma income tax return