Form Tpv-19 - Payment Of Tax For Nonresident Owners Page 3
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6Form TPV-19 tax payment
enter spouses separately. Remember to use the individual’s
or corporation’s information for disregarded entities. Use
instructions
whole dollars for all amounts.
Use additional Form OR-19s as needed to divide a payment
Calculate the amount of tax to be withheld and remitted to
among all owners and enter the total for each column on the
the department as follows:
last form. The total must match the payment as listed above
• Individual owners: Use the highest individual tax rate on
in the heading.
the nonelecting owner’s share of Oregon-source distribu-
For example, Partnership ABC made only one payment of
tive income. For 2013, the rate is 9.9 percent.
$3,500 during the year. They have 15 nonresident owners
• C corporation owners: Use the corporate tax rates on the
getting a portion of that payment. They will use three Form
nonelecting owner’s share of Oregon-source distributive
OR-19s for their annual report and the total in column (d)
income. For 2013, the rate is 6.6 percent on the first $10
on the third form must be $3,500.
million and 7.6 percent on the amount over $10 million.
If the amounts in any of the columns do not match the corre-
Once you calculate the total payment for the owners, enter
sponding payment that was made, the form will be rejected
the amount on voucher Form TPV-19. Enter the PTE’s infor-
and returned to the PTE to correct and resubmit. Remember
mation on the voucher and submit it with the payment. You
that the owners will not receive credit for the payment made
will reconcile how much of each payment goes to each owner
on their behalf until the PTE has submitted a correct Form
when you file the annual report at the end of the year.
OR-19 annual report.
If the PTE wants any portion of a payment to go to its Form
Due dates for tax payments
OC account because some or all of the owners will be join-
Tax payments for the Oregon-source distributive income
ing the composite return, enter “Form OC” and the type of
of nonelecting owners must be remitted for the period in
owners and the amount from each payment. If filing Form
which the distributive income is earned or estimated. Use
OC for different types of owners, a separate entry is needed
the entity’s tax year.
for each owner type.
For calendar year entities, the due dates for 2013 are:
For example, XYZ LLC sent in payments using voucher
Form TPV-19 and now determines that all the nonresident
• April 15, 2013 (1st period).
owners will be joining the Form OC. They have both indi-
• June 17, 2013 (2nd period).
vidual and corporate owners joining the Form OC. On their
• September 16, 2013 (3rd period).
Form OR-19 annual report, they will make two entries. On
• December 16, 2013 (4th period).
line 1 they will enter “Form OC” in column (b) and “I” in
For fiscal-year filing entities, the due dates are the 15th day
column (c) along with the amount of each payment for the
of the fourth, sixth, ninth, and 12th months of the tax year.
individual owners. On line 2 they will enter “Form OC” in
column (b) and “C” in column (c) along with the amount of
Exception: Fiscal-year filing entities with only noncorporate
each payment for the corporate owners.
owners who file using a calendar tax year may elect to use
the due dates applicable to the owners instead. For example,
Important: Provide each owner with their total payments in
Beachside LLC has a fiscal tax year ending September 30. For
column (h) so they can claim the payment on their Oregon
their 2013 tax year, they would normally send in payments
return when they file.
on January 15, 2014; March 15, 2014; June 15, 2014; and Sep-
tember 15, 2014. Their owners are all individuals who file
Have questions? Need help?
using a calendar tax year, so they elect to use the exception.
Since the owners report this income in their 2014 calendar
General tax information ......................
tax year, the payment due dates are April 15, 2014; June 15,
Salem ................................................................. 503-378-4988
2014; September 15, 2014; and January 15, 2015.
Toll-free from an Oregon prefix .................. 1-800-356-4222
Use Form TPV-19 to remit the payments.
Asistencia en español:
En Salem o fuera de Oregon .......................... 503-378-4988
Form OR-19 instructions
Gratis de prefijo de Oregon ......................... 1-800-356-4222
TTY (hearing or speech impaired; machine only):
Use Form OR-19 to show the portion of each payment that
Salem area or outside Oregon ....................... 503-945-8617
was Oregon tax withheld from Oregon-source distributive
Toll-free from an Oregon prefix .................. 1-800-886-7204
income for each required nonresident owner. Do not include
owners who are exempt, joining a composite return, or filed
Americans with Disabilities Act (ADA): Call one of the help
an affidavit. Complete Form OR-19, identifying the entity
numbers above for information in alternative formats.
that paid the tax and each nonresident owner’s informa-
tion. Enter the date and amount of each payment sent in
during the tax year. Up to four payments can be reported
on a Form OR-19. Each line should be only one taxpayer, so
150-101-182 (Rev. 12-12)
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