Oregon Tax Year 2026

Oregon 1099-INT Filing Requirements, Tax Year 2026

What Oregon requires from businesses filing 1099-INT (Interest income) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 No state filing required Last verified April 26, 2026
Filing method No state filing Oregon does not collect 1099-INT.
Deadline N/A No state filing required.
Format accepted N/A No state submission required.
Late-filing penalty N/A No state filing required, so no late-filing penalty applies.

Filing requirements

Oregon does not require a separate state filing of 1099-INT for tax year 2026. Federal filing satisfies the reporting obligation; no state submission is required.

Oregon does not require 1099-INT to be filed with the Department of Revenue. The iWire portal explicitly excludes 1099-INT from the list of required information returns, and Oregon Administrative Rule 150-314-0140 does not include 1099-INT among the forms that must be e-filed with DOR.

Deadlines and extensions

Filing deadline
N/A
Oregon does not require 1099-INT to be filed, so no state deadline applies. File federally with the IRS by the applicable federal due date.

Extensions

Not applicable. Because 1099-INT is not required to be filed with Oregon, there is no state extension process.

Accepted format

No state filing is required for 1099-INT in Oregon, so no state-specific format applies.

Registration

Registration required: Yes

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.

Late-filing penalties

Oregon penalty overview

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)).

Frequently asked questions

Does Oregon require filing of 1099-INT for tax year 2026?

No. Oregon does not require a separate state filing of 1099-INT for tax year 2026.

Does Oregon participate in the CF/SF program?

No. Oregon does not participate in the Combined Federal/State Filing Program. 1099 filings with this state must go through its direct filing channel when required.

What is the Oregon 1099-INT filing deadline for tax year 2026?

1099-INT is not required to be filed with Oregon, so there is no state deadline. File federally with the IRS by the applicable federal due date.

What format does Oregon accept for 1099-INT?

Oregon does not require 1099-INT to be filed, so there is no state-specific format.

Do I need to file 1099-INT with Oregon if I also filed federally?

No separate state filing is required for 1099-INT in Oregon; federal filing is sufficient.

What happens if I miss the Oregon 1099-INT deadline?

**Information-return penalties (ORS 314. See the full penalty details below for the complete schedule.

How do I register to file with Oregon?

Beginning January 2026, iWire requires logging into a Revenue Online account for all manually typed and DOR iWire spreadsheet W-2 submissions. See the registration section above for the full requirements.

Source citations

Verified from 3 primary sources
“"Any person/business that issues one or more information returns, where the recipient, winner, or payer has an Oregon address, is required to file them electronically with the department via iWire." "Required 1099s are the 1099-G, 1099-K, 1099-NEC, 1099-MISC, 1099-R, and W-2G."”
Apr 23, 2026 https://www.oregon.gov/dor/programs/businesses/pages/iwire.aspx
“*Required 1099s are the 1099-G, 1099-K, 1099-NEC, 1099-MISC, 1099-R, and W-2G. Other 1099s, including 1099-DIV and 1099-INT, are not required.”
Apr 25, 2026 https://www.oregon.gov/dor/programs/businesses/Pages/iwire.aspx
“For purposes of this rule, information returns required to be filed electronically include: (a) 1099-MISC Miscellaneous Income; (b) 1099-G Certain Government Payments; (c) 1099-R Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, etc.; (d) W-2G Certain Gambling Winnings; (e) 1099-K Payment Card and Third-Party Network Transactions; (f) 1099-NEC Non-Employee Compensation.”
Apr 25, 2026 https://oregon.public.law/rules/oar_150-314-0140

Additional 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).

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