In Oklahoma, a nonresident individual, with respect to foreign earned income and deductions, includes an individual who during any period of 24 consecutive months is out of the U.S. at least 550 days and isn’t present in Oklahoma for more than 90 days during any taxable year. A nonresident individual also includes someone who, within a 24-month window for any period of less than an entire taxable year, isn’t present in Oklahoma for a number of days equal to the same ratio to 90 days as the number of days contained in the period of less than an entire taxable year bears to 365. Finally, a nonresident individual includes someone who, during a consecutive 24-month period, doesn’t maintain a permanent place of abode in Oklahoma at which the individual’s spouse (unless the spouse is legally separated) or minor children are present for more than 180 days.
Okla. Stat. Ann. tit. 68, § 2353(4).
Foreign Earned Income Exclusion = Yes
Foreign Tax Credits = No
Due Date = April 15
Accepts Federal Extensions = Yes, when tax is not due to be paid and filed with State 4868