Domicile test for full-year Oklahoma state tax residency
The Oklahoma Tax Commission (OTC) determines state tax residency primarily through the concept of domicile. You're considered a full-year resident for Oklahoma income tax purposes if the state is your domicile - your true, fixed, and permanent home. Factors that indicate domicile include where you spend most of your time, location of your family, where you're registered to vote, and where you maintain your driver's license. Even if you leave the state temporarily, you may still need to file an Oklahoma tax return if you intend to return and maintain significant connections to the state. This applies whether you're in Oklahoma City, Tulsa, or elsewhere in the state.