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