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Form OR-19-V Instructions
Tax for Pass-through Entity Owners Payment Voucher Instructions
Purpose Due dates for 2024 payments
Use Form OR-19-V to mail a payment of withheld tax to Payments of withheld tax must be made for the period
the department on behalf of a pass-through entity’s owners. in which the distributive income is earned or estimated.
See Form OR-19 Instructions for more information. Unless the exception applies, use the entity’s tax year.
Calendar-year entities
Payment options
First April 15, 2024
Online payments: Second June 17, 2024
You can make payments anytime at www.oregon.gov/dor. Third September 16, 2024
Don’t use Form OR-19-V when paying online.
Fourth December 16, 2024
Mailed payments:
Fiscal-year entities
Make your check, money order, or cashier’s check payable to
First 15th day of 4th month
the Oregon Department of Revenue. Write “Form OR-19-V,”
your daytime phone, the entity’s federal employer identi- Second 15th day of 6th month
fication number (FEIN), and the tax year on the payment. Third 15th day of 9th month
Don’t mail cash. Fourth 15th day of 12th month
Mail the payment and voucher to:
Exception: If the entity has only noncorporate owners who
Oregon Department of Revenue use a calendar tax year, the entity may elect to use the due
PO Box 14950 dates for estimated payments applicable to the owners
Salem OR 97309-0950 instead.
Example. Beachside LLC’s fiscal year ends September 30.
Form OR-19-V instructions Beachside’s owners are all individuals who use a calen-
dar tax year. Beachside elects to use the owners’ due dates
Tax year. Enter the month, day, and year for the beginning
instead of the entity’s due dates. It submits withheld tax
and end date of the tax year for this payment. For most fil-
payments for its owners on April 15, June 15, and Septem-
ers this will be January 1 through December 31 of the tax
ber 15 of the current calendar year and January 15 of the
year. Example: For tax year 2024, enter:
following calendar year.
Begins: 01/01/2024. Ends: 12/31/2024.
Taxpayer information. Completely fill out the information Do you have questions or need help?
on the form. If the entity’s address has changed, send a sep-
arate letter requesting a change of address or update online www.oregon.gov/dor
at www.oregon.gov/dor. The address will not be updated 503-378-4988 or 800-356-4222
using information on Form OR-19-V. Enter the phone num- questions.dor@ oregon.gov
ber where the contact person may be reached during the
daytime. Contact us for ADA accommodations or assistance in other
languages.
FEIN. Enter the entity’s FEIN.
Having trouble viewing this form? If you are viewing the
voucher form electronically and you see a solid box instead
of letters or numbers, adjust the view size to 100 percent
and press the tab key to move through the fields.
Visit www.oregon.gov/dor/forms to print more vouchers.
150-101-185-1 (Rev. 04-27-23) Page 1 of 1