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.


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

Was this helpful? Yes No

Sign Up for a
FREE TaxBandits Account!

Register Now

Returning User? Sign in

Couldn't find what you
are looking for?

Contact Us

(704) 684-4751 support@taxbandits.com