Oregon 1099 Filing Requirements

Tax year 2026 · OR · Last verified April 26, 2026

CF/SF Participation

Does not participate in CF/SF

Direct Filing Portal

iWire (accessed via Revenue Online at https://revenueonline.dor.oregon.gov/)

Registration

Required

Beginning January 2026, iWire requires logging into a Revenue Online account for all manually typed and DOR iWire spreadsheet W-2 submissions. Filers without an account must create one before the deadline. Employers also need an Oregon Business Identification Number (BIN). Non-logged-in filing remains available for some submission types (bulk uploads, prior-year text files), but the new W-2 path is login-only.

Transmittal Form

Form OR-WR (Oregon Annual Withholding Tax Reconciliation Report)

E-file Threshold

1+ forms

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	No state filing	N/A	View detail →
1099-MISC Miscellaneous information	Direct state filing	March 31	View detail →
1099-NEC Nonemployee compensation	Direct state filing	January 31	View detail →

General notes

Oregon requires payers with Oregon recipients (or an Oregon address on the payer or recipient) to file 1099s electronically through iWire — Oregon does not accept paper 1099s. Required 1099s under Oregon law are: 1099-NEC, 1099-MISC, 1099-R, 1099-G, 1099-K, and W-2G. Oregon explicitly does not require 1099-INT or 1099-DIV (and the Oregon Administrative Rule does not enumerate 1099-C). Oregon is not a Combined Federal/State Filing Program participant — even when filers select state code 41 in the IRS FIRE system, Oregon will not receive the data and a separate iWire submission is mandatory. The 1099-NEC is due January 31; the other required 1099s are due March 31. Form OR-WR (Annual Withholding Reconciliation) is a separate annual transmittal due January 31 even when W-2/1099 data has already been submitted to iWire. The electronic-filing requirement applies to all filers regardless of count (since tax year 2017).

Penalties

Information-return penalties (ORS 314.360):

Failure to file or filing incomplete/incorrect return: $50 per information return, up to $2,500 maximum.
Knowingly failing to file or knowingly filing incomplete/false/misleading: $250 per information return, up to $25,000 maximum.

iWire page summary: "We may assess penalties of up to $25,000 for not filing electronically, filing incorrect or incomplete W-2s or 1099s, or filing late."

OR-WR (Form WR) failure-to-file: $100 per instance if not filed within 30 days of DOR's notice (OAR 150-316-0359(4)(c)).

Undue-hardship exemptions to the e-file mandate are evaluated case-by-case (OAR 150-314-0140(5)).