Oregon: 1099 State Filing Requirements
2.1k views | Last modified 3/27/2023 8:19:54 AM EST | Added by TaxBandits Team

The Oregon Department of Revenue mandates the filing of Form 1099s when the payer or recipient has an Oregon address, regardless of whether or not state taxes were withheld.

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.

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.