File state taxes if net is a loss?

[Chris Ivy]

Hi all, I have an out-of-state rental in Oklahoma.  It's net income is a loss due to high turnover costs, management fees, etc.  If my net income (rents- expenses and mortgage) is below $0 do I still have to file in Oklahoma?  Thanks!

[Michael Plaks]

Quote from @Chris Ivy:

Thanks guys!  That settles it, 

It does not settle anything, actually. :)

OK has a peculiar requirement for non-residents: you need to file if your "OK-source gross income" is above $1,000. But the meaning of "gross income" in this context is subject to interpretation. I interpret it as your total rent collected before any deductions. Conclusion: do file.