Oregon 1099 filing requirements (2026)
Oregon requires businesses to file Form 1099-NEC with the state when a federal 1099 is required. The state due date is January 31 for 1099-NEC (and W-2s); March 31 for 1099-MISC, 1099-R, 1099-G, 1099-K and W-2G.
| State 1099-NEC filing required? | Yes |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | January 31 for 1099-NEC (and W-2s); March 31 for 1099-MISC, 1099-R, 1099-G, 1099-K and W-2G |
| IRS CF/SF participant | No (direct filing still required) |
| Filing portal | https://www.oregon.gov/dor/programs/businesses/Pages/iWire.aspx |
How does Oregon treat the new $2,000 federal threshold?
Oregon DOR (Publication 1220 Addendum / 1099 specifications page): 'The state of Oregon follows the IRS guidelines for the filing of Form 1099s' (OAR 150-314-0140). Anyone issuing information returns 'where the recipient, winner, or payer has an Oregon address' must file them electronically through iWire. Required 1099s are 1099-G, 1099-K, 1099-NEC, 1099-MISC, 1099-R and W-2G; 1099-DIV/INT are not required. Oregon states no separate dollar threshold. Because it follows the IRS guidelines, the threshold should follow the federal $2,000 for 2026 payments, but Oregon DOR has not published 2026/OBBBA-specific guidance.
What if you withheld Oregon income tax?
Form OR-WR (Oregon Annual Withholding Tax Reconciliation Report) must be filed electronically (OAR 150-316-0359(5)(b)) through Revenue Online or bulk XML. All 1099s must be filed through iWire, with no paper filing; penalties are up to $25,000 (ORS 314.360). A 30-day extension may be requested by email ([email protected]) before the due date. Oregon DOR notes that Pub 1220 (Sept 2025) inadvertently listed Oregon as a CF/SF participant: 'Oregon is not participating in the Combined Federal/State Filing. All 1099s must still be filed through Oregon's iWire website.' Bulk 1099s can be uploaded as IRIS XML through iWire.
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Oregon's rules apply.
We File All Your 1099s
Fixed price, quoted before any work startsPriced per form.
- W-9 collection and TIN review
- Preparation and e-filing of 1099-NEC / 1099-MISC
- Recipient copies delivered
- State filings where your state requires them
