Form K-19 - Report Of Nonresident Owner Tax Withheld - 2003

K-19

2003

REPORT OF NONRESIDENT OWNER TAX WITHHELD

(Rev. 10/03 )

Tax Year End Date of Partnership, S Corporation, LLC or LLP

PART A —ENTITY INFORMATION

PART B —NONRESIDENT OWNER INFORMATION

Name of Partnership, S Corporation, LLC or LLP

Name

EIN

SS# or EIN of Owner

Street Address

Street Address

City

State

Zip

City

State

Zip

Type of Ownership:

Partnership

S Corporation

LLC

LLP

Type of Taxpayer:

Individual

Partnership

S Corporation

LLC

Other (Specify)

LLP

Trust

Other (Specify)

PART C—2003 KANSAS TAXABLE INCOME AND WITHHOLDING (See instructions.)

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

(2) Total Kansas Tax Withheld

(3) Withholding reported on Form KW-5

*

*

(4) Withholding reported on Form KW-7/KW-7S

PART D—PARTNERS SHARE OF KANSAS TAXABLE INCOME AND WITHHOLDING (To be 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 partner’s share of the

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

SS# or EIN

% of Ownership in Part B Entity

Share of Kansas Taxable Income

Share of Kansas Tax Withheld

INSTRUCTIONS FOR FORM K-19

IMPORTANT:

If you withheld income tax on distributions

GENERAL INFORMATION

from January through June, 2003 under the prior law, report the

Effective July 1, 2003, for all tax years beginning after 2002,

withholding paid with Form KW-5 in Part C, line 3 of Form K-19.

Kansas requires withholding on the Kansas taxable income

and enclose a copy of Form K-19 with your 2003 KW-3. The

(whether distributed or undistributed) of a nonresident partner,

amount paid from January – June, 2003 under the previous

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

withholding law will also be entered as a credit on your

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

Nonresident Owner Withholding tax return, Form KW-7S.

flow-through entity. The withholding rate is 6.45% of the Kansas

taxable income, and is due on or before the due date of the

NOTE: Nonresident owners may “opt out” of the required

Kansas income tax withholding on their share of the Kansas

income tax return of the pass-through entity, including extensions.

taxable income by filing an affidavit, Form KW-7A, with the pass-

If you have nonresident owners, you must also complete Form

through entity, to be filed with the entity’s Form KW-7S. Certain

KW-7S, “Schedule of Nonresident Owner Withholding,” and Form

nonresident owners may file an election to use the Kansas tax

KW-7 to remit the tax withheld.

This withholding requirement

withheld in lieu of filing Form K-40 or Form K-40C.

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

withholding was required on distributions.

Additional information about nonresident owner withholding

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

and Forms K-19, KW-7S, KW-7 and KW-7A are on our web site,

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

Forms may also be ordered from our voice mail

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

forms request line, (785) 296-4937.

share of the amounts shown in Part C for each of it’s partners,

shareholders or members.

TAXPAYER ASSISTANCE

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

for whom Kansas tax was withheld and paid with Form KW-5

If you have questions about withholding tax or completing this

(January – June, 2003) and/or KW-7/KW-7S (TY 2003), and

form, please contact:

distribute as follows:

Kansas Department of Revenue

•

to your nonresident owners to enclose with their Kansas

Taxpayer Assistance Center

income tax return

915 SW Harrison

•

to your nonresident distributees for their records

st

1

Floor, Topeka, KS 66625-1588

•

to be retained by pass-through entity for its records

In Topeka call 368-8222

Outside Topeka Toll-free: 1-877-526-7738

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

Hearing Impaired TTY: (785) 296-6461

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

Fax: (785) 291-3614

•

to each of your partners to enclose with their Kansas income

tax return

To speak with a withholding tax customer representative, press

•

to each of your partners for their records

1 for touch-tone phone (listen briefly), press 5 for the business tax

•

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

main menu (listen briefly) and then press 5.

for your records