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: