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Moonlighting & Locum Tenens
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Re: state taxes while doing locums

Here is what I found out about the Oklahoma rules for taxing non-residents of that state who earn income within that state at http://www.tax.ok.gov/it2009/511NR-PKT-09.pdf:

The sources of income taxable to a nonresident are:
(1) Salaries, wages and commissions for work performed
in Oklahoma.
(2) Income from an unincorporated business, profession,
enterprise or other activity as the result of work
done, services rendered, or other business activities
conducted in Oklahoma.*
(3) Distributive share of the Oklahoma part of partnership
income, gains, losses or deductions.*
( 4) Distributive share from Sub-chapter S Corporations
doing business in Oklahoma.*
(5) Net rents and royalties from real and tangible personal
property located in Oklahoma.
(6) Gains from the sales or exchanges of real and tangible
personal property located in Oklahoma.
(7) Income received from all sources of wagering,
games of chance or any other winnings from sources
within this state. Proceeds which are not money shall be taken into account at fair market value.

* This includes Limited Liability Companies (LLCs).

Zip Code: 01801