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: 99999999 )
• 7 digit followed by a hyphen and 1 digit (Eg: 9999999-9)

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

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 - February 02, 2026

  • Other 1099 forms - March 31, 2026

2: If no Oregon state tax is withheld

• Payment Threshold: Equal to or more than the 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 - February 02, 2026

  • Other 1099 forms - March 31, 2026
     

Note: If the total payment is less than $600, the state doesn’t require the filing of 1099 forms.

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