Do I have to file 1099s with Oregon?
| Form | Oregon tax withheld | No withholding |
|---|---|---|
| 1099-NEC | Direct | Direct |
| 1099-MISC | Direct | Direct |
| 1099-R | Direct | Direct |
| 1099-G | Direct | Direct |
| 1099-K | Direct | Direct |
| W-2G | Direct | Direct |
| 1099-DIV | Not required | Not required |
| 1099-INT | Not required | Not required |
| All other 1099 types | Not required | Not required |
Oregon requires NEC, MISC, R, G, K and W-2G. 1099-DIV, INT and B are not required.
The rules for tax year 2026
| Forms filed with the state | 1099-NEC, 1099-MISC, 1099-R, 1099-G, 1099-K, W-2G. ‘Other 1099s, including 1099-DIV and 1099-INT, are not required.’ |
| Who must file | Any issuer where the recipient, winner, or payer has an Oregon address, with or without withholding. ‘Businesses that issue 1099s must also submit their information returns using iWire*. We don’t accept information returns in any other format.’ Oregon is not in the IRS CF/SF state list for tax year 2026. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Follows federal: DOR says Oregon will align with the $2,000 NEC/MISC thresholdiWire FAQ: "The IRS recently raised the reporting threshold for Forms 1099 MISC and 1099 NEC from $600 to $2,000. Does Oregon plan to align its reporting requirements with this update?" DOR answers "Yes". The answer gives no effective tax year and cites no rule or statute. Filing rule: "Any person/business that issues one or more information returns, where the recipient, winner, or payer has an Oregon address, is required to file them electronically with the department via iWire" (Publication 1220 Addendum page).Source: Oregon DOR: iWire |
| State 1099-K threshold | No separate threshold; 1099-K is a required iWire form (same issuance rule), due March 31.Source: Oregon DOR: iWire |
| State backup withholding | NoOnly statement found: "Oregon doesn't follow the federal backup withholding rules for pension and annuities distributions." Nothing on non-pension 1099s.Source: 2026 Oregon Combined Payroll Tax ReportAll states: state backup and nonresident withholding |
| Withholding on nonresident contractors | Not addressed (no contractor withholding found)Source: 2026 Oregon Combined Payroll Tax ReportAll states: state backup and nonresident withholding |
| Where to file | iWire (Income and Wage Information Return e-Services) in Revenue Online |
| File format for tax year 2026 | IRIS format only (1099-XML upload); Pub 1220 droppedSee the specifications below. This state accepts or has announced the IRS IRIS XML format; see FIRE to IRIS for how it differs. |
| Annual transmittal or reconciliation | Form OR-WR Oregon Annual Withholding Reconciliation (separate from W-2/1099 submissions)Due: January 31Form: Oregon DOR: iWire FAQ |
| Due dates | "The deadline for filing W-2s and Form 1099-NEC is January 31. All other forms 1099 (1099-G, 1099-K, 1099-R, W-2G) are due on March 31." Electronic only. 30-day extension by email before due date.Source: Oregon DOR: iWire FAQ |
| Combined Federal/State (CF/SF) | "Businesses that issue 1099s must also submit their information returns using iWire*. We don't accept information returns in any other format." The earlier statement that Oregon was "inadvertently added" to CF/SF is no longer on the page. Oregon is not in the IRS CF/SF state list for tax year 2026 (Pub 5717, Rev. 9-2026), so file directly through iWire.Source: Oregon DOR: iWire |
| Penalties | "$50 per information return, up to an annual maximum amount of $2,500." May rise "to $250 per information return, up to an annual maximum amount of $25,000" for knowing failures (ORS 314.360, 316.202).Source: 2026 Oregon Combined Payroll Tax Report |
How to file, step by step
- Identify 1099-NEC, -MISC, -K, -G, -R and W-2G issued to recipients with an Oregon address (1099-DIV/INT not required).
- Create or log in to a Revenue Online account.
- Prepare data in IRIS format (IRS Pub 5717, Rev. 9-2026); Pub 1220 .txt files are not accepted for tax year 2026. If you use the DOR iWire spreadsheet, use the tax year 2026 template; older versions no longer work.
- Open iWire in Revenue Online and upload (choose 1099-XML for IRIS files).
- Submit 1099-NEC by January 31 and other forms by March 31; file OR-WR by January 31 if you withhold.
File specifications and filing system
- iWire page: New for tax year 2026
- Publication 1220 Addendum (web page)
- Publication 1220 Addendum PDF
- Filing system: iWire (Income and Wage Information Return e-Services) in Revenue Online
State pages checked (6)
- https://www.oregon.gov/dor/programs/businesses/pages/iwire.aspx
- https://www.oregon.gov/dor/programs/businesses/Pages/1099-specifications.aspx
- https://www.oregon.gov/dor/programs/businesses/Documents/iWire-1099-specifications%20pdf%20final%202024%20v4.pdf
- https://www.oregon.gov/dor/programs/businesses/Pages/iwire-troubleshooting.aspx
- https://www.oregon.gov/dor/forms/FormsPubs/combined-payroll_211-155-2_2026.pdf
- https://www.irs.gov/pub/irs-pdf/p5717.pdf
Questions people ask about Oregon
Do I have to file 1099s directly with Oregon?
It depends on the form. With Oregon withholding: Direct filing: NEC, MISC, R, G, K, W-2G. Not required: DIV, INT, all other 1099s. Without withholding: Direct filing: NEC, MISC, R, G, K, W-2G. Not required: DIV, INT, all other 1099s. Any issuer where the recipient, winner, or payer has an Oregon address, with or without withholding. ‘Businesses that issue 1099s must also submit their information returns using iWire*. We don’t accept information returns in any other format.’ Oregon is not in the IRS CF/SF state list for tax year 2026.
Which 1099 forms does Oregon require?
1099-NEC, 1099-MISC, 1099-R, 1099-G, 1099-K, W-2G. ‘Other 1099s, including 1099-DIV and 1099-INT, are not required.’
When are 1099s due in Oregon?
"The deadline for filing W-2s and Form 1099-NEC is January 31. All other forms 1099 (1099-G, 1099-K, 1099-R, W-2G) are due on March 31." Electronic only. 30-day extension by email before due date.
How do I file 1099s with Oregon?
Identify 1099-NEC, -MISC, -K, -G, -R and W-2G issued to recipients with an Oregon address (1099-DIV/INT not required). Create or log in to a Revenue Online account. Prepare data in IRIS format (IRS Pub 5717, Rev. 9-2026); Pub 1220 .txt files are not accepted for tax year 2026. If you use the DOR iWire spreadsheet, use the tax year 2026 template; older versions no longer work. Open iWire in Revenue Online and upload (choose 1099-XML for IRIS files). Submit 1099-NEC by January 31 and other forms by March 31; file OR-WR by January 31 if you withhold.
Does Oregon have its own 1099-K threshold?
No separate threshold; 1099-K is a required iWire form (same issuance rule), due March 31.
Does Oregon require withholding on payments to nonresident contractors?
Not addressed (no contractor withholding found) The 50-state withholding tables show where Oregon sits.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Oregon adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in Oregon who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.