Form Or-19 - Pass-Through Entity Withholding Page 3
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4Due dates for tax payments
Form OR-19 Instructions
Tax withheld for the Oregon-source distributive income of
Use Form OR-19 to show Oregon tax withheld from Oregon-
nonelecting owners must be remitted by the due date for
source distributive income for each nonresident owner.
estimated payments for the period in which the distributive
Complete Part A of Form OR-19, identifying the entity that
income is earned.
withheld the tax and the nonresident owner’s personal infor-
mation. Complete parts B and C, and provide a copy of Form
For calendar year taxpayers, the due dates are:
OR-19 to nonresident owners for their records. The PTE keeps
• April 15 (1st period).
the original Form OR-19. Do not send a copy of Form OR-19
to the department unless requested to do so. Complete Form
• June 15 (2nd period).
OR-19 each time withholding is required and remitted.
• September 15 (3rd period).
Year-end tax payment summary
• January 15 (or December 15 for corporate calendar year
filers) (4th period).
The PTE must provide each nonelecting owner with a state-
For fiscal-year filers, the due dates are the 15th day of the
ment that shows the payments made on the nonelecting
fourth, sixth, ninth, and 12th months of the tax year.
owner’s behalf. The statement is required to be provided
to the nonelecting owner on or before the due date of the
Use Form TPV-19 or a schedule to remit the payments.
federal Schedule K-1 or the PTE’s informational return,
whichever is later. The statement must clearly show the tax
year in which the distributive income is earned, the date(s)
the payments were made, and to which tax year the pay-
ments apply.
Example: Schedule for 20 or more nonelecting owners
Pass-through entity name
Date of payment
Owners’ tax year ending
PTE address
PTE EIN
PTE city
State
ZIP code
Contact name
Contact telephone
Contact e-mail
Individual (I)
Corporation (C)
Owner’s name
Estate (E),
Ownership
Amount of
(One owner per line)
EIN/SSN
Address
City
State
ZIP code
or Nongrantor Trust (T)
percentage
Oregon WH
Page: _____ of_____
Total payment enclosed (enter on last page only)
…………………
150-101-182 (Rev. 09-09)
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