Form K-19 - Report Of Nonresident Owner Tax Withheld - 2009

2009

K-19

REPORT OF NONRESIDENT OWNER TAX WITHHELD

(Rev. 9/09)

Tax year ending date of Partnership, S Corporation, LLC or LLP __________________________________ .

PART A – ENTITY INFORMATION

Name of Partnership, S Corporation, LLC or LLP

Employer Identification Number (EIN)

Street Address

Type of Ownership:

Partnership

S Corporation

LLC

LLP

City

State

Zip Code

Other (specify) ________________________________

PART B – NONRESIDENT OWNER INFORMATION

Social Security Number or EIN of Owner

Name

Street Address

Type of Taxpayer:

Individual

Partnership

S Corporation

LLC

LLP

Trust

City

State

Zip Code

Other (specify) ________________________________

PART C – NONRESIDENT OWNER’S KANSAS TAXABLE INCOME AND WITHHOLDING

(see instructions)

(1) Percent of Ownership in Part A Entity

(2) Nonresident Owner’s Share of Kansas Taxable Income

(3) Total Kansas Tax Withheld

PART D – OWNER’S SHARE OF KANSAS TAXABLE INCOME AND WITHHOLDING

(Completed by certain Part B OWNERS only)

If the business structure of the taxpayer shown in Part B is other than an individual or a C corporation, the Part B entity will complete Part D to report each owner’s share

of the income and withholding reported in Part C to each of its partners, shareholders, or members. If the partner listed in Part D is itself a pass-through entity, the Part D

entity must enclose a separate schedule showing the information below for each partner, shareholder or member of the Part D entity.

Partner/Shareholder/Member Name

SSN or EIN

% of Ownership in Part B Entity

Share of Kansas Taxable Income

Share of Kansas Tax Withheld

GENERAL INSTRUCTIONS

HOW TO COMPLETE FORM K-19

The pass-through entity will complete Parts A, B and C. If the

K.S.A. 79-32,100e requires withholding on the Kansas taxable

nonresident owner in Part B is itself a pass-through entity, the

income (whether distributed or undistributed) of a nonresident

Part B entity will use Part D to report the ownership percentage

partner, member or shareholder of a partnership, S corporation,

and share of the amounts shown in Part C for each of its partners,

or LLC or LLP. A nonresident owner may be an individual, a

shareholders or members.

corporation or a pass-through entity. The withholding rate is

Prepare three copies of Form K-19 for each nonresident owner

6.45% of the Kansas taxable income, and is due on or before the

for whom Kansas tax was withheld and paid with Forms KW-7

due date of the income tax return of the pass-through entity,

and KW-7S and distribute as follows:

including extensions. If you have nonresident owners, you must

• to your nonresident owners to enclose with their Kansas

also complete Form KW-7S, Schedule of Nonresident Owner

income tax return

Withholding, and Form KW-7, Nonresident Owner Withholding

• to your nonresident distributees for their records

Return, to remit the tax withheld. This withholding requirement

• to be retained by pass-through entity for its records

replaces the prior law in effect for the 2002 tax year, wherein

Those Part B entities who are completing Part D will in turn

withholding was required on distributions.

prepare three copies of Form K-19 to be distributed as follows:

Nonresident Owner Options: Nonresident owners may “opt

• to each of your owners to enclose with their Kansas income

out” of the required Kansas income tax withholding on their share

tax return

of the Kansas taxable income by filing an affidavit, Form KW-7A,

• to each of your owners for their records

• to be retained by the partnership, S corporation, LLC or

with the pass-through entity, and reported on the entity’s Form

LLP for its records

KW-7S. Certain nonresident owners may be eligible and elect to

use the Kansas tax withheld reported on Form KW-7S in lieu of

TAXPAYER ASSISTANCE

filing Form K-40 or Form K-40C. Refer to the instructions for Forms

KW-7/KW-7S for details on these two options.

If you have questions about withholding tax or completing this

form, please contact the Kansas Department of Revenue:

Additional information about nonresident owner withholding

Taxpayer Assistance Center

is in Publication KW-100, Kansas Withholding Tax Guide. This

915 SW Harrison, 1st Floor

publication and Forms K-19, KW-7S, KW-7 and KW-7A are

Topeka, KS 66625-2007

available from our web site at Forms and

Phone: (785) 368-8222

publications may also be ordered from our voice mail forms

Hearing Impaired TTY: (785) 296-6461

request line by calling (785) 296-4937.

Fax: (785) 291-3614