Form Or-19 - Report Of Nonresident Owner Tax Withheld Pass-Through Entity Withholding
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6Pass-Through Entity Withholding
Form
OR-19
receive Oregon-source distributive income from the PTE. The
Introduction
nonelecting owner must provide a copy of the completed
affidavit to the PTE so the PTE will not withhold tax from
Purpose of form
the Oregon-source distributive income.
The nonelecting owner must file the affidavit before the
A pass-through entity (PTE) with distributive income from
end of the first quarter in which the PTE has Oregon-source
Oregon sources must withhold tax from its nonresident
distributive income, otherwise the PTE must withhold even
owners who do not elect to join in a composite filing and
if the nonelecting owner later files the Oregon affidavit. The
have not filed an affidavit. The withholding is a prepayment
affidavit is valid until it is replaced by a subsequent filing
of Oregon income and excise tax for nonresident owners of
due to change in the ownership of the PTE or any other
pass-through entities. For composite filing information, see
change of information relating to the nonelecting owner.
Form OC instructions.
Qualifying publicly traded partnerships, estates, and most
Revoking an affidavit
trusts are not required to withhold on their nonresident
To revoke a previously filed affidavit, send a copy of the
owners.
original affidavit with the revocation section completed to
the department and the PTE.
Definitions
Throughout these instructions, the following terms are used:
Withholding requirements
“BIN” is Oregon business identification number not your
A PTE is required to withhold tax and remit the tax to the
Oregon registry number. If you do not know your Oregon
department on behalf of the nonelecting owner unless the
BIN, leave the space on the form blank.
owner:
“Distributive income” is generally the net taxable income or
• Has estimated or actual Oregon-source distributive income
loss of a PTE. See page 2 for a complete definition.
from the PTE that is less than $1,000 for the PTEs tax year;
“Electing owner” is a nonresident owner who chooses to
• Has made estimated tax payments the prior tax year based
join in the filing of a composite return.
on the owner’s share of Oregon-source distributive income
“FEIN” is federal employer identification number.
from the PTE and continues to make estimated tax pay-
ments for the current tax year; or
“Nonelecting owner” is a nonresident owner who chooses
• Files the Oregon affidavit.
not to join in the filing of a composite return, is required to
file an Oregon tax return, and has Oregon-source distribu-
Do not withhold if the owner is another PTE, except for
tive income. Note: Withholding is only for owners who are
entities that are disregarded for tax purposes. Two common
individuals or C-corporations.
examples are:
“Owner” is a partner of a partnership or limited liability
• Grantor trust: A grantor trust (usually called a revocable
partnership (LLP), shareholder of an S corporation, member
trust or living trust) is where the grantor has control. If the
of a limited liability company (LLC), or beneficiary of a trust.
grantor is a nonresident, withhold for the grantor the same
as any other individual owner.
“Pass-through entity (PTE)” is a partnership, S corpora-
tion, LLP, LLC, or certain trusts. Note: Single-member LLCs
• Single member LLC: Withhold if the member is a non-
owned by an individual or a corporation and grantor trusts
resident individual or C corporation. Withhold for the
member the same as any other individual or C corporation
are disregarded for tax purposes and are not PTEs. For this
owner.
purpose only: Estates are not PTEs.
If the PTE expects the total Oregon-source distributive
Instructions for Oregon affidavit
income of a nonresident owner will exceed $1,000 during
the tax year, the PTE should begin withholding as of the first
The PTE must withhold tax from the nonelecting owner’s
quarter that includes Oregon-source income. Withholding is
Oregon-source distributive income unless the nonelecting
required on the entire nonresident owner’s share of Oregon-
owner files an Oregon affidavit or is an owner for which the
source income, not just the amount exceeding $1,000.
PTE is not required to withhold, such as another PTE.
Withholding is a prepayment of tax by the PTE on behalf of
To be exempt from the withholding requirement, the
the owners. It’s not dependent on whether the PTE makes
nonelecting owner must file an Oregon affidavit with the
any distributions to its owners. A PTE with distributive
department as soon as it is known that the owner will
income that did not pay any money to its owners will still
150-101-182 (Rev. 09-10)
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