OR-19: Form OR-19, Annual Report of Pass-through Entity Owner Tax Payments (2025)
Oregon · Oregon DOR · Used for tax years 2025
Oregon Form OR-19 is the annual report of pass-through entity owner tax payments. It reports the entity’s estimated tax payments, tax withheld by a lower-tier entity, and payment amounts to transfer to each owner’s tax account.
Who files this form
Form OR-19 is for pass-through entities (PTEs) reporting owner tax payments and requesting transfers of estimated tax payments from the entity’s tax account to the owners’ tax accounts.
The form lists these entity types: partnership, S corporation, LLC, LLP, LP, and trust.
When it's due
For entities using a calendar 2025 tax year, Form OR-19 is due March 2, 2026.
What you'll need
Have the following information ready to complete the form:
- The PTE’s name, federal employer identification number (FEIN), address, and entity type.
- The contact person’s name and phone number.
- Estimated payment amounts and payment dates for payments 1 through 4.
- Any lower-tier entity’s FEIN and the tax it withheld.
- Each owner’s name, SSN or entity name and FEIN, address, owner type, and payment amounts.
- The signing general partner’s, LLC member’s, or officer’s name and title, plus paid preparer details if applicable.
How to file
- Complete the PTE information and payment details on page 1.
- Complete the owner information and payment allocations on page 2. Use additional copies of page 2 for more than four owners.
- 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: The form specifically reminds you to complete page 2 first.
- Not keeping a copy: Keep a copy of the return for your tax records.
- Putting combined totals on multiple pages: If you use more than one owner page, total all payments on the last page only.
- Reporting totals that do not match: The totals for payments 1 through 4 on page 2 must match estimated payments 1 through 4 on page 1.
Questions people ask
What if the entity has more than four owners?
Submit additional copies of page 2. If you use more than one page, total all payments on the last page only.
Who signs Form OR-19?
A general partner, LLC member, or officer signs. The signer certifies that they are authorized to request the transfer of estimated tax payments from the PTE’s account to the tax accounts listed on the form.
Do the owner payment totals need to match page 1?
Yes. The totals for payments 1 through 4 on page 2 must match the corresponding estimated payments on page 1.
Can I mail a photocopy?
No. The form says to submit the original and keep a copy for your tax records.