OR-19: Form OR-19, Annual Report of Pass-through Entity Owner Tax Payments (2024)
Oregon · Oregon DOR · Used for tax years 2024
Form OR-19 is Oregon’s annual report of pass-through entity owner tax payments. It reports the entity’s estimated tax payments and the amounts to transfer to each owner’s tax account.
When it's due
For entities using a calendar 2024 tax year, Form OR-19 is due February 28, 2025.
What you'll need
Have these details ready to complete the form:
- The pass-through entity’s name, FEIN, address, entity type, and contact name and phone number.
- The amounts and dates of estimated payments 1 through 4.
- Each owner’s name, SSN or FEIN, address, and owner type, as applicable.
- The amounts of each estimated payment to transfer to each owner, plus each owner’s total.
- The signing general partner’s, LLC member’s, or officer’s name and title.
- Paid preparer details, if applicable, including name, address, license number, and phone number.
How to file
- Enter the entity and contact information and estimated payment amounts and dates on page 1.
- Complete page 2 with owner information and the payments to transfer. Use additional copies of page 2 for more than four owners.
- If using multiple owner pages, enter the combined payment totals on the last page only. These totals must match estimated payments 1 through 4 on page 1.
- Have an authorized general partner, LLC member, or officer sign and date the form. Keep a copy for your tax records.
- Mail the original form, not a photocopy, to:
Oregon Department of Revenue
PO Box 14950
Salem OR 97309-0950
Common mistakes
- Sending a photocopy: Submit the original form.
- Signing or mailing before completing page 2: Complete page 2 first.
- Not keeping a copy: Keep a copy of the return for your tax records.
- Putting combined totals on every owner page: If using more than one page, total all payments on the last page only.
- Reporting mismatched totals: The totals to transfer to owners must match estimated payments 1 through 4 on page 1.
Questions people ask
What does Form OR-19 report?
It reports pass-through entity owner tax payments and requests transfer of estimated tax payments from the entity’s tax account to the owners’ tax accounts listed on the form.
What if I am reporting payments for more than four owners?
Use additional copies of page 2. If using more than one page, total all payments on the last page only.
Who signs the form?
A general partner, LLC member, or officer signs. The signer certifies that they are authorized to request the transfer of estimated tax payments.
Do the owner payment totals need to match page 1?
Yes. The totals to transfer to owners for payments 1 through 4 must match the corresponding estimated payments on page 1.