{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2361","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2361","heading":"Filings by married taxpayers - Joint returns - Relief","body":"from liability for deficiency.\n\nMarried taxpayers shall file joint or separate returns in\n\naccordance with the manner in which they file returns to the federal\n\ngovernment, or in the event of an adjustment thereto by the federal\n\ngovernment, as finally ascertained to be proper under the Internal\n\nRevenue Code; except that: where either is a resident and the other\n\nis a nonresident, they shall not be entitled to file joint Oklahoma\n\nincome tax returns, but if a joint return was filed with the federal\n\ngovernment, then the adjusted gross income as returned to the\n\nfederal government, or in the event of an adjustment thereto by the\n\nfederal government as finally ascertained under the Internal Revenue\n\nCode, shall be allocated between the husband and wife. The\n\nforegoing exception shall not apply if the nonresident is an active\n\nduty service member whose income is not subject to Oklahoma income\n\ntax by virtue of the Soldier's and Sailor's Civil Relief Act or if\n\nboth have net income and they desire to file a joint Oklahoma return\n\nand elect to have their Oklahoma income determined and taxed on the\n\nbasis of a joint Oklahoma return as if both were residents.\n\nIf a joint return has been made under this section for a tax\n\nyear and taking into account all the facts and circumstances, the\n\nTax Commission determines that it is inequitable to hold one of the\n\nspouses liable for the deficiency in tax for such tax year, then\n\nsuch spouse shall be relieved of liability for tax, including\n\ninterest and penalties, for such tax year to the extent that such\n\ndeficiency is determined to be the liability of the other spouse.\n\nFor purposes of this section, the determination made by the Tax\n\nCommission shall be the same as the determination made by the\n\nInternal Revenue Service provided the tax year and circumstances\n\nsurrounding the liability are the same. If there has been no\n\ndetermination made by the Internal Revenue Service, the Tax\n\nCommission shall apply the factors that would have been applied by\n\nthe Internal Revenue Service had a determination been requested.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"e8154395d7bb9d1ecc1835e0fbb6e8629ec0138d0049c19a2bed2fbb4284e414","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2360","next":"us-ok/okla.-stat.-tit.-68-68-2362"},"notice":"GroundRules: Original legal text. Not legal advice."}