Oregon 1099 Reporting Requirements

Required 1099 Forms

  • 1099-MISC
  • 1099-R

You must file the required 1099 forms even if there was no state tax withholding.

Due Dates

Filing TypeDue Date
Electronic FilingJanuary 31 - 1099-MISC (NEC Only)
April 02 - (1099-MISC, R)

CF/SF Program

The state of Oregon does NOT participate in the CF/SF Program.

Transmittal/Reconciliation Form

The state of Oregon mandates the filing of the Annual Withholding Tax Reconciliation Report Form OR-WR, along with the 1099 form. This reconciliation form must be filed by January 31, or 30 days after your final payroll if you stop doing business during 2017.

What is the User Responsible for?

Be sure to file the 1099 forms and the Annual Withholding Tax Reconciliation Report Form OR-WR directly with the state of Oregon.

Payers who fail to submit this Reconciliation Form OR-WR may be charged a $100 penalty.

E-filing & Paper Filing

The state of Oregon accepts both e-filing and paper filing.

State Filing Agency

If no payment is included, mail Form OR-WR to:

Mail Form OR-WR with payment to:

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