Oregon: 1099 State Filing Requirements
2.4k views | Last modified 1/5/2024 1:35:47 AM EST | Added by TaxBandits Team

Applicable To
94X 1099 W-2 ACA W-4

The Oregon Department of Revenue mandates the filing of Form 1099s

  • Even if there is no State tax withheld.
  • The State requires you to file information returns if you send one or more of the information returns to an Oregon recipient, winner, or payer.
  • The state mandates 1099s to be filed electronically.

TaxBandits supports the e-filing of Form 1099 with both the Federal and State of Oregon. However, we do not support filing the Annual Withholding Tax Reconciliation “Form OR-WR” with the state, and the payer is responsible for filing the form before the deadline.

What to be filed

Form 1099 - (1099-NEC, 1099-MISC, 1099-R, 1099-G, 1099-K & W-2G)
Form OR-WR - Oregon Annual Withholding Tax Reconciliation Report

Due Date

The filing due date for both Form 1099-NEC & OR-WR is January 31. Other 1099s are due by March 31.  If the deadline falls on a weekend or federal holiday, the next business day is the deadline.

Penalty

A penalty of a minimum of $50 to a maximum of $250 will be imposed for each form 1099 not filed on time with the state of Oregon.

For more information about Oregon 1099 Reporting Requirements, click here

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