Non Resident of Oklahoma Tax Question

[ETax847]

Tax payer lives in IL but has a rental property in OK that shows a tax loss.  Is the gross income taxable of the rental taxable on the OK Non Resident Return?

 

[ETax847]

I've read conflicting things:

a) What are the Oklahoma sources of income taxable to a nonresident?

 

A nonresident is taxed on the following sources of income:

salaries, wages and commissions for work performed in Oklahoma.

income from an unincorporated business activity conducted in Oklahoma.*

distributive share from subchapter S corporations doing business in Oklahoma.*

distributive share of the Oklahoma part of partnership income, gains, losses or deductions.*

net rents and royalties from real and tangible personal property located in Oklahoma.

gains from the sale or exchange of real property located in Oklahoma.

income received from all sources of wagering, games of chance or any other winnings from sources within Oklahoma.

WHO MUST FILE? 

Nonresident: Every nonresident with Oklahoma source gross income of $1,000 or more is required to file an Oklahoma income tax return.

[PapaJoe]

If Oklahoma source rental income is $1,000 or more, you must file a return.  On that return you will be taxed on the net rental income. Depending on Oklahoma tax laws, there may not be any tax due.

[Lion EA]

The taxpayer will be glad to have years of OK suspended losses when he sells his rental and has an OK gain.

[ETax847]

Thanks guys! Appreciate the insight.