Fillable Form K-19 - Report Of Nonresident Owner Tax Withheld

2014

K-19

REPORT OF NONRESIDENT OWNER TAX WITHHELD

(Rev. 11/13)

Tax year ending date of Partnership, S Corporation, LLC or LLP __________________________________ .

PART A – ENTITY INFORMATION

Name of Partnership, S Corporation, LLC or LLP

Employer Identification Number (EIN)

Street Address

Type of Ownership:

‰

Partnership

S Corporation

LLC

LLP

City

State

Zip Code

‰

Other (specify) ________________________________

PART B – NONRESIDENT OWNER INFORMATION

Social Security Number or EIN of Owner

Name

Type of Taxpayer:

Street Address

‰

Individual

Partnership

S Corporation

‰

LLC

LLP

Trust

City

State

Zip Code

‰

Other (specify) ______________________________

PART C – NONRESIDENT OWNER’S KANSAS TAXABLE INCOME AND WITHHOLDING

(See instructions)

(1) Percent of Ownership in Part A Entity

(2) Nonresident Owner’s Share of Kansas Taxable Income

(3) Total Kansas Tax Withheld

PART D – OWNER’S SHARE OF KANSAS TAXABLE INCOME AND WITHHOLDING

(Completed by certain Part B OWNERS only)

If the business structure of the taxpayer shown in Part B is other than an individual or a C corporation, the Part B entity will complete Part D to report each owner’s share

of the income and withholding reported in Part C to each of its partners, shareholders, or members. If the partner listed in Part D is itself a pass-through entity, the Part D

entity must enclose a separate schedule showing the information below for each partner, shareholder or member of the Part D entity.

Partner/Shareholder/Member Name

SSN or EIN

% of Ownership in Part B Entity

Share of Kansas Taxable Income

Share of Kansas Tax Withheld

GENERAL INSTRUCTIONS

HOW TO COMPLETE FORM K-19

The pass-through entity will complete Parts A, B and C. If the

Partnerships, S corporations, LLCs and LLPs must withhold

nonresident owner in Part B is itself a pass-through entity, the

Kansas income tax from the Kansas taxable income (whether

Part B entity will use Part D to report the ownership percentage

distributed or undistributed) of their nonresident partners,

and share of the amounts shown in Part C for each of its partners,

shareholders or members (owners/distributees) for any portion

shareholders or members. Prepare three copies of Form K-19

of income that is not on federal Schedules C, E, or F and reported

for each nonresident owner for whom Kansas tax was withheld

on lines* 12, 17, or 18 of Form 1040 when properly completed.

and paid with Forms KW-7 and KW-7S and distribute as follows:

Publicly traded partnerships (traded on an established securities

• to your nonresident owners to enclose with their Kansas

market or are readily tradable on a secondary market) are not

income tax return

required to withhold. Nonresident owners may either be persons

• to your nonresident distributees for their records

or organizations. The Kansas withholding tax rate for nonresident

• to be retained by pass-through entity for its records

owners is currently 4.8%. If you have nonresident owners, you

Those Part B entities who are completing Part D will in turn

must also complete a Schedule of Nonresident Owner

prepare three copies of Form K-19 to be distributed as follows:

Withholding (KW-7S) and a Nonresident Owner Withholding

Return (KW-7) to remit the tax withheld.

• to each of your owners to enclose with their Kansas income

tax return

Federal line numbers are subject to change

• to each of your owners for their records

• to be retained by the partnership, S corporation, LLC or

NONRESIDENT OWNER OPTIONS: Nonresident owners

LLP for its records

may “opt out” of the required Kansas income tax withholding on

their share of the Kansas taxable income by filing an affidavit,

TAXPAYER ASSISTANCE

Form KW-7A, with the pass-through entity, and reported on the

If you have questions about withholding tax or completing this

entity’s Form KW-7S. Certain nonresident owners may be eligible

form, please contact the Kansas Department of Revenue:

and elect to use the Kansas tax withheld reported on Form

Taxpayer Assistance Center

KW-7S in lieu of filing Kansas Form K-40 or Form K-40C. Refer

915 SW Harrison, 1st Floor

to the instructions for Forms KW-7/KW-7S for details on these

Topeka, KS 66612-1588

two options.

The Kansas Withholding Tax publication (KW-100) contains

Phone: (785) 368-8222

more information about nonresident owner withholding. The

Fax: (785) 291-3614

KW-100 and other Kansas forms are available on our web site.

Web site:

Form K-19 - Report Of Nonresident Owner Tax Withheld - 2014

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