OR-19-AF: Form OR-19-AF, Oregon Affidavit for a Nonresident Owner of a Pass-through Entity (2024)
Oregon · Oregon DOR · Used for tax years 2024
Form OR-19-AF is an Oregon affidavit for a nonresident owner of a pass-through entity. It records the owner’s ownership percentage and estimated annual Oregon-source distributive income, along with an agreement to timely file required Oregon income or excise tax returns and pay t
Who files this form
Form OR-19-AF is for a nonresident owner of a pass-through entity (PTE). This version applies beginning with tax year 2024.
By signing the agreement, the owner agrees to file all required Oregon income or excise tax returns on time and pay Oregon taxes on their share of the PTE’s Oregon distributive income on time.
What you'll need
Have the following information ready to complete the form:
- Nonresident owner’s name and Social Security number, or entity name and federal employer identification number (FEIN), as applicable.
- Owner’s mailing or street address and phone number.
- Ownership percentage and estimated Oregon-source distributive income each year.
- PTE’s name, FEIN, address, and phone number.
The form also asks for the taxpayer’s or authorized agent’s signature and the date.
How to file
Complete the nonresident owner and PTE information, then sign and date the agreement to file.
Submit the form through Revenue Online at www.oregon.gov/dor, or mail it to:
Oregon Department of Revenue
Attn: Processing Center
955 Center St NE
Salem OR 97301-2555
The form directs you to submit the original, not a photocopy.
Common mistakes
- Submitting a photocopy: The form says to submit the original form, not a photocopy.
- Not resubmitting after changes: You must resubmit the form if the PTE information entered on it changes, or if the ownership percentage of an owner who has filed an affidavit changes by 10 percent or more.
Questions people ask
What tax year does this version begin with?
The form states “Beginning with tax year: 2024.”
What am I agreeing to when I sign?
You agree to timely file all required Oregon income or excise tax returns and pay Oregon taxes on your share of the named PTE’s Oregon distributive income. You also acknowledge Oregon’s jurisdiction to collect unpaid income tax, related penalties, and interest.
When must I resubmit the affidavit?
Resubmit it if the PTE information entered on the form changes or if your ownership percentage changes by 10 percent or more.
What does the revocation section say?
By signing the revocation section, you declare that you are an Oregon resident; are subject to tax on the income from the listed PTE; are no longer an owner of that PTE; or are joining in the filing of an Oregon composite return. The section has a separate signature and date line for the taxpayer or authorized agent.