Oklahoma Tax Commission Issues Ruling on Non-Resident Employee Income Withholding

The Oklahoma Tax Commission issued a letter ruling on income tax withholding requirements for non-resident employees traveling to Oklahoma for business. The ruling states that withholding is generally required for all employees, including non-resident employees performing services in Oklahoma related to their employment, but the de minimis exception in 68 O.S. § 2385.1(e) may apply if wages for those services are below $300 per calendar quarter. [Okla. Tax Comm’n, Letter Ruling 25-007, 04/30/26]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.