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Taxation of Employee Benefits: Oklahoma

Taxation of Employee Benefits requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Rena Pirsos, XpertHR Legal Editor


  • Same-sex marriage is legal in Oklahoma and the value of health insurance benefits provided to an employee's same-sex spouse is not subject to income tax withholding in the state. Oklahoma does not recognize same-sex civil unions and domestic partnerships. See Same-Sex Couple Health Insurance Benefits.