TaxBandits Knowledge Base

Oregon: 1099 State Filing Requirements

The Oregon Department of Revenue mandates filing 1099 forms under the following conditions: 

Oregon state ID Format:

• 8 digit business identification number (Eg: 12345678 )

Required Forms

Oregon also requires the filing of the following 1099 forms: 

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

Filing Criteria and Requirements

Criteria 1: If Oregon state tax is withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You must file a 1099 directly with the state.

• Additional Form Required: Form OR-WR

• TaxBandits doesn't support filing Form OR-WR with the state. The payer must file the form directly with the state before the deadline.

• Deadline:  

  • Form 1099-NEC - January 31, 2025

  • Other 1099 forms - March 31, 2025

Criteria 2: If no Oregon state tax is withheld

• Payment Threshold: Follows Federal Threshold

• Filing Method: Direct State Filing

  • You must file a 1099 directly with the state.

• Additional Form Required:  Form OR-WR

• TaxBandits doesn't support filing Form OR-WR with the state. The payer must file the form directly with the state before the deadline.

• Deadline: 

  • Form 1099-NEC - January 31, 2025

  • Other 1099 forms - March 31, 2025

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