Oregon 1099 Filing Requirements
for 2024
The State of Oregon Mandates
1099 Filing!
Simplify Your Oregon 1099
E-Filing
with TaxBandits!
-
You can e-file your 1099 with both Federal
and State. - Distribute recipient copies via Postal Mail and Secure Online Access
E-File your Oregon 1099 at just $0.70/Form
Oregon State Filing
Select your State for 1099 Reporting Requirements
Oregon 1099 Reporting Requirements
The State of Oregon mandates filing Form 1099 with the state agency under the
following conditions:
| Scenario | If there is any Oregon State Tax Withholding | If there is no Oregon State Tax Withholding |
|---|---|---|
| Payments Threshold | More than $0 | Follows Federal Threshold* |
| Due Date |
Form 1099-NEC: January 31, 2025 Other 1099 Forms: March 31, 2025 |
|
| Filing Method | Direct State Filing | |
| Additional Forms | Oregon Annual Withholding Tax Reconciliation Report - Form OR-WR | Not Required |
*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form.
Note: The State requires to file 1099 returns if you send one or more of the information returns to an Oregon recipient, winner, or payer.
The State of Oregon requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-K, 1099-R, 1099-G, and W-2G)
- Form W-2 - Wages and Tax Statement. Learn more about Oregon W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal
and State.
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 | $5000 |
| Form 1099-R | $10 |
| Form 1099-G | - |
| 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 you E-File Form 1099 with TaxBandits, you need to take care of the Oregon Annual Withholding Tax Reconciliation Report Form OR-WR.
When is Oregon 1099 due?
The deadline for submitting 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, you can e-file 1099 forms with the State of Oregon. In fact, Oregon accepts only the electronic filing of 1099s
E-filing is the best option for hassle-free filing. To help you with the e-filing of 1099, TaxBandits is here! We support all 1099s with the State of Oregon. Plus, we distribute 1099 form copies to payees via postal mail.
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 it 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.
Looking for an IRS-authorized e-file service provider? TaxBandits is here! We support a bulk upload option to transmit multiple 1099s simultaneously. You can also import 1099 details directly from your XERO, QuickBooks, Zoho Books, and FreshBooks accounts for easy e-filing. Plus, we distribute 1099 form copies to payees/recipients via postal mail.
For more information, please visit the State website: https://www.oregon.gov/
