Commuter taxes 2026

Live in Colorado, work in Oklahoma

No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.

State income tax: $3,955 a year

Living in Colorado and working in Oklahoma, you'd pay about $3,955 in state income tax on $100,000 of wages, $263 more than if you worked in Colorado.

No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.

Tax to Oklahoma
$3,955
nonresident
Tax to Colorado
$0
resident, after credit
Total state tax
$3,955
State returns to file
2

State tax at different salaries

WagesTo OKTo COTotalIf you worked in CO
$50,000$1,705$0$1,705$1,492
$75,000$2,830$0$2,830$2,592
$100,000$3,955$0$3,955$3,692
$150,000$6,205$0$6,205$5,892
$250,000$10,705$0$10,705$10,292

Single filer, all wages earned in Oklahoma, 2026 state tax rules, standard deductions. Local income taxes not included.

What to do

Frequently asked questions

Do I pay Oklahoma income tax if I live in Colorado?

Yes. Oklahoma taxes wages earned there by nonresidents. On $100,000 that's about $3,955.

Do I have to file taxes in both Colorado and Oklahoma?

Usually yes: a nonresident return in Oklahoma and a resident return in Colorado, where you claim a credit for the tax paid to Oklahoma. File the Oklahoma return first.

Will I be taxed twice?

Not on the same state-level wages. Colorado credits the tax you pay Oklahoma, so your total is about $3,955 on $100,000, compared with $3,692 if you also worked in Colorado. Local city or county taxes may still apply.

Related

Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.