Oregon 1099 Filing Requirements
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1099 Forms Required by Oregon State
Oregon requires businesses to file various 1099 forms to report payments made to individuals and other entities.
Form 1099-NEC
Non-Employee Compensation
Form 1099-MISC
Miscellaneous Income
Form 1099-K
Card Transactions
Form 1099-R
Retirement Plans
Form 1099-G
Government Payments
Form W-2G
Gambling Winnings
The state also requires Form W-2. Learn more
Oregon Filing Requirements for Form 1099-NEC, MISC, R, G, K, and W-2G
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If Oregon Tax Was Withheld | More than $0 | Direct Filing | Form OR-WR |
1099-NEC- February 02, 2026 Other 1099 forms- March 31, 2026 |
| If NO Oregon Tax Was Withheld | Equal to or more than the federal threshold | Direct Filing | Not Required |
1099-NEC- February 02, 2026 Other 1099 forms- March 31, 2026 |
| Less than the federal threshold | No Filing Required | |||
Ready to file the 1099 Form with Oregon State?
Information Required to File 1099 Forms with Oregon
Discover the key information needed to file Form 1099 with the State of Oregon.
1. State/Payer’s state number
The payer’s state identification number refers to the Oregon Business
Identification Number.
Oregon State ID Format:
- 8-digit Withholding ID containing no dashes or spaces (For example: 99999999)
2. State income
The total amount of taxable income that is subject to the Oregon state income tax.
3. State tax withheld
The total amount of state income taxes withheld from the
recipient’s income.
1. State/Payer’s state number
The payer’s state identification number refers to the Oregon Business
Identification Number.
Oregon State ID Format:
- 8-digit Withholding ID containing no dashes or spaces (For example: 99999999)
2. State distribution
Report the total payment amount subject to state tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local distribution
Report the total payment amount subject to local tax.
6. Local tax withheld
Enter the amount of local income tax withheld.
1. State/Payer’s state number
The payer’s state identification number refers to the Oregon Business
Identification Number.
Oregon State ID Format:
- 8-digit Withholding ID containing no dashes or spaces (For example: 99999999)
2. State winnings
Report the total winnings subject to Oregon state tax.
3. State income tax withheld
Enter the amount of Oregon state income tax withheld.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local winnings
Report total winnings subject to local tax.
6. Local income tax withheld
Enter the amount of local income tax withheld.
E-file W-2s to the State of Oregon in minutes with TaxBandits!
Oregon Annual Reconciliation Form OR-WR
Form OR-WR is an Annual Reconciliation used to report the total income taxes withheld from employees/contractors and taxes remitted to the state. It's also used to claim an overpayment refund or pay if the taxes are underpaid.
Information Reported on Form OR-WR:
- Federal Employer Identification Number (FEIN)
- Business Identification Number (BIN)
- Total tax amounts from all quarters for income and statewide transit tax.
- Total Oregon income tax withheld from W-2s/1099s
-
Difference between total taxes paid and withheld to determine any additional
tax or credit
TaxBandits does not support filing Form OR-WR with the State of Oregon. The payer must take care of filing Form OR-WR directly with the state.
TaxBandits – Simplifying Oregon State 1099 Compliance
TaxBandits supports the e-filing of 1099 forms directly with the Oregon Department of Revenue, ensuring compliance with state regulations.
Complete Compliance
Stay compliant with federal and Oregon state filing requirements, corrections, and deadlines — all efficiently managed in one place with TaxBandits.
State Filing Guidance
TaxBandits provides a comprehensive, step-by-step guide to simplify the 1099 filing process, ensuring a seamless experience from start
to finish.
State Form PDFs
Conveniently access and download Oregon 1099 form PDFs for recordkeeping, ensuring you always have the forms
you need.
Free Resubmissions
If the Oregon Department of Revenue rejects your 1099 forms, you can correct the errors and resubmit them free of charge.
Start filing your Oregon 1099 returns with TaxBandits by creating an account!
How to File a 1099 Form with Oregon using TaxBandits?
Create your free account and follow these simple steps to effortlessly e-file your 1099 with the federal and the state of Oregon!
-
Step 1: Choose Form 1099
Select the type of 1099 form you want to file.
-
Step 2: Enter Form 1099 details
Complete the form using manual entry or other bulk
import options. -
Step 3: Enter State Filing Information:
Provide the required Oregon state details for Form 1099.
-
Step 4: Choose Distribution Options
Opt for our distribution services – postal mailing, online access, or both
-
Step 5: Review and Transmit
Review your form and transmit it to the IRS and state agencies.
Are you ready to begin e-filing your 1099 Form with Oregon State? File in minutes with TaxBandits!
Frequently Asked Questions
Does Oregon require a 1099 filing?
Yes, the Oregon Department of Revenue mandates the filing of
1099 Forms (1099-NEC, 1099-MISC, 1099-K, 1099-R, 1099-G, and W-2G)
- The State requires to file 1099 forms (1099-NEC, 1099-MISC, 1099-K, 1099-R, 1099-G, and W-2G) Even if there is no State tax withheld
- The State requires to file information returns if you send one or more of the information returns to an Oregon recipient, winner, or payer.
- The state mandates 1099s to be filed electronically.
Is there a payment threshold for Form 1099 with Oregon?
There is no specific threshold for reporting 1099s with the state of Oregon. Instead, the reporting requirements align with the federal guidelines. The payer should assess and file a Form 1099 based on the applicable federal threshold for each specific form.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $2500 |
| Form 1099-R | $10 |
| Form 1099-G | NO specific threshold |
| Form W-2G |
|
What types of 1099 forms need to be filed with the State of Oregon?
Oregon requires the filing of the following 1099 forms, even if there is no state tax withholding:
Does Oregon require any additional forms to be submitted when filing 1099 forms?
Yes! If there is any state tax withheld, you must submit the Oregon Annual Withholding Tax Reconciliation Report Form OR-WR.
When is Oregon 1099 due?
The deadline for filing 1099-NEC is January 31 of the following year. Other forms, such as the 1099-MISC, 1099-R, 1099-G, 1099-K, and W-2G, are due on March 31 of the following year. If the deadline falls on a weekend or federal holiday, the next business day is the deadline.
Can I electronically file 1099 forms with Oregon?
Yes. Oregon requires all 1099 forms to be filed electronically.
TaxBandits supports e-filing for all 1099 form types accepted by Oregon. We also offer postal mailing services to deliver recipient copies.
What are the 1099 penalties for Oregon?
The state of Oregon imposes penalties for the following:
- Late filing of 1099 or not filing at all
- Filing incorrect or incomplete 1099
- Not filing electronically
All penalties are the same, and they will be calculated based on the number of 1099s involved and intention.
| No. of 1099 forms | Unknowingly | Knowingly |
|---|---|---|
| 1 | $50 | $250 |
| 10 | $500 | $2,500 |
| 30 | $1,500 | $7,500 |
| 60 | $2,500 | $15,000 |
| 100 | $2,500 | $25,000 |
| Maximum | $2,500 | $25,000 |
Where do I mail 1099 forms when filing with the State of Oregon?
The state accepts only the electronic filing of 1099s. So, you should not mail in form copies.
However, e-filing is an ideal choice for accurate and convenient filing. At TaxBandits, we support 1099s with Oregon, and we distribute 1099 form copies to recipients/payees via postal mail.
For more information click here to learn about Oregon 1099 filings.
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