You must file the required 1099 forms even if there was no state tax withholding.
|Filing Type||Due Date|
|Electronic Filing||January 31 - 1099-MISC (NEC Only)|
March 31 - (1099-MISC, R)
The state of Oregon does NOT participate in the CF/SF Program.
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.
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.
The state of Oregon accepts both e-filing and paper filing.
If no payment is included, mail Form OR-WR to:
Mail Form OR-WR with payment to: