Oregon: 1099 State Filing Requirements
2.8k views |Last modified 9/11/2024 7:02:54 AM EST | Added by TaxBandits Team

The State of Oregon mandates filing Form 1099 with the state agency under the following conditions:

Requirements
The Oregon Department of Revenue mandates the filing of 1099 forms, including 1099-NEC, 1099-MISC, 1099-K, 1099-R, 1099-G, and W-2G:

• You must file these 1099 forms even if no state tax is withheld.
• Information returns must be filed if you send one or more of these forms to an Oregon recipient, winner, or payer.
• The state requires that 1099 forms be filed electronically.

Required 1099 Forms
Oregon also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-R
• 1099-K
• 1099-G
• W-2G

Threshold
Oregon does not have a specific payment threshold for reporting Form 1099. The state's reporting requirements follow federal guidelines.

Additional Requirements
If any state tax is withheld, you must submit the Oregon Annual Withholding Tax Reconciliation Report, Form OR-WR.

Note: TaxBandits do not support filing "Form OR-WR" with the state. The payer is responsible for filing these forms before the deadline.

Due Date

• The deadline for submitting Form 1099-NEC is January 31 of the following year. Other forms, including 1099-MISC, 1099-R, 1099-G, 1099-K, and W-2G, are due by March 31 of the following year.

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

For more information about Oregon’s 1099 filing requirements, click here.