Form K-19 - Report Of Nonresident Owner Tax Withheld - 2011

2011

K-19

REPORT OF NONRESIDENT OWNER TAX WITHHELD

(Rev. 8/11)

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

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

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

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

partners, shareholders or members.

income (whether distributed or undistributed) of a nonresident

Prepare three copies of Form K-19 for each nonresident

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

owner for whom Kansas tax was withheld and paid with Forms

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

KW-7 and KW-7S and distribute as follows:

corporation or a pass-through entity. The withholding rate is 6.45%

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

• to your nonresident owners to enclose with their Kansas

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

income tax return

extensions. If you have nonresident owners, you must also

• to your nonresident distributees for their records

complete Form KW-7S, Schedule of Nonresident Owner

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

Withholding, and Form KW-7, Nonresident Owner Withholding

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

Return, to remit the tax withheld.

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

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

income tax return

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

• to each of your owners for their records

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

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

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

LLP for its records

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

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

TAXPAYER ASSISTANCE

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

If you have questions about withholding tax or completing

Additional information about nonresident owner withholding

this form, please contact the Kansas Department of Revenue:

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

publication and Forms KW-7, KW-7S and KW-7A are available

Taxpayer Assistance Center

from our web site at or by calling our Taxpayer

915 SW Harrison, 1st Floor

Assistance Center.

Topeka, KS 66625-2007

HOW TO COMPLETE FORM K-19

Phone: (785) 368-8222

Hearing Impaired TTY: (785) 296-6461

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

Fax: (785) 291-3614

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