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Live in Kansas, Work in Oklahoma: Which State Taxes Your Paycheck?

Both states — credit offsets the double taxOklahoma withholds

Answer

You file twice: Oklahoma first, then Kansas. There is no reciprocity agreement between these two states, so Oklahoma taxes the income where it was earned and Kansas taxes it again as resident income — with the resident credit removing the double charge rather than an exemption form preventing it.

Last verified

Two states can lawfully tax the same wages: Oklahoma because the work happened there, Kansas because you live there. Nothing prevents the overlap in advance — it is unwound afterwards, on the Kansas return, through the credit for taxes paid to another state.

A Kansas resident taxed by another state on the same income claims the credit for taxes paid to other states on Form K-40 (credit for taxes paid to other states). The credit is capped at the Kansas tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.

What you file

  1. 1Nonresident return · OklahomaForm 511-NR

    File the Oklahoma nonresident return FIRST — you need the Oklahoma tax figure before you can complete Kansas.

  2. 2Resident return · KansasForm K-40 (credit for taxes paid to other states)

    File a Kansas resident return reporting all income, then claim the credit for tax paid to Oklahoma. The credit is capped at what Kansas would have charged on that same income, so if Oklahoma taxes it at a higher rate the difference is not refunded.

The two states, side by side

 KansasOklahoma
Taxes wagesYes — graduatedYes — graduated
Reciprocity partnersNoneNone
Convenience ruleNoNo
Nonresident returnForm K-40 with Schedule S Part BForm 511-NR
Credit for other-state taxForm K-40 (credit for taxes paid to other states)Form 511-TX
Nonresident safe harbourNone publishedNone published
Local income taxNoNo
Revenue departmentKansas Department of RevenueOklahoma Tax Commission
Last verified

The other direction

Reversing the commute does not always reverse the answer. Living in Oklahoma and working in Kansas gives:Both states — credit offsets the double tax.

Oklahoma to Kansas →

Same two states, different situation

The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.

Other Kansas pairs

Questions people actually ask

I live in Kansas and work in Oklahoma. Which state takes the tax out of my paycheck?

You file twice: Oklahoma first, then Kansas. There is no reciprocity agreement between these two states, so Oklahoma taxes the income where it was earned and Kansas taxes it again as resident income — with the resident credit removing the double charge rather than an exemption form preventing it.

Which state should my employer be withholding for?

Oklahoma. The wages are sourced to Oklahoma, so Oklahoma withholding is correct and there is no Kansas withholding to set up.

Will I end up paying tax twice on the same income?

Not twice over, but you will pay the higher of the two rates. Kansas gives residents a credit for tax paid to Oklahoma on the same income, claimed on Form K-40 (credit for taxes paid to other states). The credit is capped at the Kansas tax on that income, so if Oklahoma taxes it more heavily the excess is not refunded by either state.

How current is this?

The Kansas and Oklahoma rules on this page were last checked against Kansas Department of Revenue and Oklahoma Tax Commission on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.

Sources

Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.