The rules
| 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. ‘Oregon is not participating in the Combined Federal/State Filing. All 1099s must still be filed through Oregon’s iWire website.’ |
| Due date | January 31 for 1099-NEC; March 31 for 1099-MISC, R, G, K and W-2G. |
| How | iWire via Revenue Online: manual entry, spreadsheet template, or bulk .txt/XML upload. All 1099s must be filed electronically (no threshold). Form OR-WR annual reconciliation due January 31, filed through Revenue Online. |
| State 1099-K threshold | None lower than federal (Oregon follows IRS Pub 1220 specifications). |
| Nonresident withholding | No withholding on payments to nonresident independent contractors; no state backup withholding (Oregon ‘doesn’t follow the federal backup withholding rules’). Nonresident real-property sale withholding (OR-18-WC) only. |
- Pages are not tax-year specific; penalties up to $25,000 for noncompliance.
- Oregon address of the payee is the trigger, so non-withholding payers must still file.
Questions people ask about Oregon
Do I have to file 1099s directly with Oregon?
Yes, when Oregon tax was withheld on the payment. Even without withholding, Oregon requires a direct filing in some cases. Any issuer where the recipient, winner, or payer has an Oregon address, with or without withholding. ‘Oregon is not participating in the Combined Federal/State Filing. All 1099s must still be filed through Oregon’s iWire website.’
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?
January 31 for 1099-NEC; March 31 for 1099-MISC, R, G, K and W-2G.
How do I file 1099s with Oregon?
iWire via Revenue Online: manual entry, spreadsheet template, or bulk .txt/XML upload. All 1099s must be filed electronically (no threshold). Form OR-WR annual reconciliation due January 31, filed through Revenue Online.
Does Oregon have its own 1099-K threshold?
None lower than federal (Oregon follows IRS Pub 1220 specifications).
Does Oregon require withholding on payments to nonresident contractors?
No withholding on payments to nonresident independent contractors; no state backup withholding (Oregon ‘doesn’t follow the federal backup withholding rules’). Nonresident real-property sale withholding (OR-18-WC) only.
Verified September 24, 2026 against https://www.oregon.gov/dor/programs/businesses/pages/iwire.aspx. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 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.