OR-19-AF: Form OR-19-AF, Oregon Affidavit for a Nonresident Owner of a Pass-through Entity (2025)
Oregon · Oregon DOR · Used for tax years 2025
Form OR-19-AF is an Oregon affidavit for a nonresident owner of a pass-through entity. It records the owner’s information, ownership percentage, and estimated annual Oregon-source distributive income, along with an agreement to file required Oregon returns and pay taxes on that i
Who files this form
Form OR-19-AF is an affidavit for a nonresident owner of a pass-through entity (PTE). This version begins with tax year 2025.
By signing, 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. The owner also agrees to Oregon’s jurisdiction for collecting unpaid income tax, related penalties, and interest.
The form does not state which owners must initially submit an affidavit.
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).
- Owner’s mailing address and phone number.
- Ownership percentage and estimated Oregon-source distributive income each year.
- PTE’s name, FEIN, address, and phone number.
- Taxpayer’s or authorized agent’s signature and the date.
How to file
Complete the owner and PTE information, then sign and date the agreement to file.
Submit the form using 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 states: Submit the original form, not a photocopy.
Common mistakes
- Submitting a photocopy. The form says to submit the original.
- Not resubmitting after changes. You must resubmit the form if the PTE information 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 affidavit begin with?
The form states that it begins with tax year 2025.
What am I agreeing to when I sign?
You agree to timely file all required Oregon income or excise tax returns and make timely Oregon tax payments 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 form?
Resubmit it if the PTE information changes or if your ownership percentage changes by 10 percent or more after you have filed an affidavit.
Can an authorized agent sign?
Yes. The signature lines allow either the taxpayer or an authorized agent to sign.
What does the revocation section cover?
The revocation section lists these declarations: you are an Oregon resident; you are subject to tax on income from the listed PTE; you are no longer an owner in that PTE; or you are joining in the filing of an Oregon composite return. It includes a separate signature and date line.