OR-19-V: Form OR-19-V, Tax for Pass-through Entity Owners Payment Voucher (Revision 2025-04)
Oregon · Oregon DOR · Used for tax years 2024, 2025, 2026
Form OR-19-V is an Oregon payment voucher for tax for pass-through entity owners. It records the tax year, payment amount, pass-through entity identification, and contact information.
Who files this form
Form OR-19-V is a payment voucher for tax for pass-through entity (PTE) owners. Use this voucher only if you are not paying online.
The form does not state who is required to pay this tax.
What you'll need
To complete the voucher, have:
- The tax year's beginning and ending dates.
- The PTE's name, federal employer identification number (FEIN), and mailing address.
- The contact person's first name, initial, last name, and phone number.
- The payment amount.
For a mailed payment, use a check, money order, or cashier's check payable to the Oregon Department of Revenue.
How to file
For online payment options, visit www.oregon.gov/dor. Use the voucher only if you are not paying online.
To pay by mail:
- Complete the voucher using UPPERCASE letters and blue or black ink. Print it at actual size (100%).
- Make your check, money order, or cashier's check payable to the Oregon Department of Revenue.
- Write the tax year, “Form OR-19-V,” contact name, daytime phone number, and the entity's FEIN on the payment.
- Mail the payment and voucher to:
Oregon Department of Revenue
PO Box 14950
Salem OR 97309-0950
Common mistakes
- Do not use this voucher if you are paying online.
- Do not mail cash.
- Do not submit photocopies or use staples.
- Use UPPERCASE letters and blue or black ink.
- Print at actual size (100%).
- Remember to write the tax year, “Form OR-19-V,” contact name, daytime phone number, and the entity's FEIN on the payment.
Questions people ask
Can I pay online instead of using this voucher?
Yes. The form directs you to www.oregon.gov/dor for online payment options. Use the voucher only if you are not paying online.
What types of payment can I mail?
You can mail a check, money order, or cashier's check payable to the Oregon Department of Revenue. Do not mail cash.
What should I write on my payment?
Write the tax year, “Form OR-19-V,” contact name, daytime phone number, and the entity's FEIN.
Can I submit a photocopy of the voucher?
No. The form says not to submit photocopies. It also says to print at actual size (100%) and not to use staples.