Oregon 1099-MISC Filing Requirements, Tax Year 2026
What Oregon requires from businesses filing 1099-MISC (Miscellaneous information) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.
Filing requirements
Oregon requires direct filing of 1099-MISC with the state for tax year 2026. Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program does not, on its own, satisfy the Oregon requirement for 1099-MISC; a separate state submission is required.
Oregon requires 1099-MISC to be filed directly with the Department of Revenue through the iWire portal by March 31 of the year following the tax year. Oregon does not participate in CF/SF, so opting in at the federal level does not satisfy Oregon's filing obligation. There is no minimum-count threshold — even one 1099-MISC must be e-filed.
Deadlines and extensions
Accepted format
StateCustom
Filed via iWire only. Submission paths: (1) manual entry through Revenue Online, (2) Oregon's DOR iWire spreadsheet template, (3) bulk text upload using the IRS Publication 1220 specification, or (4) IRIS XML upload via the iWire 1099-XML option. Oregon explicitly does NOT participate in the IRS Combined Federal/State Filing Program (despite an inadvertent September 2025 IRS Pub 1220 listing).
Filing portal: iWire (accessed via Revenue Online at https://revenueonline.dor.oregon.gov/)
Transmittal form required: Form OR-WR (Oregon Annual Withholding Tax Reconciliation Report)
E-file threshold: 1 or more forms must be e-filed.
Registration
Registration required: Yes
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-MISC for tax year 2026?
Does Oregon participate in the CF/SF program?
What is the Oregon 1099-MISC filing deadline for tax year 2026?
What format does Oregon accept for 1099-MISC?
Do I need to file 1099-MISC with Oregon if I also filed federally?
What happens if I miss the Oregon 1099-MISC deadline?
How do I register to file with Oregon?
Source citations
“"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."”
“Any person that issues one or more information returns, where the recipient, winner, or the payer has an Oregon address, is required to file the information returns electronically with the department by the federal due dates. For purposes of this rule, information returns required to be filed electronically include: (a) 1099-MISC Miscellaneous Income;”
“Federal Publication 1220 was published in September 2025 with new updates. Oregon was inadvertently added to the Combined Federal and State Filing Program, and DOR is working with the IRS to be removed. Please note that Oregon is not participating in the Combined Federal/State Filing. All 1099s must still be filed through Oregon's iWire website.”
“The deadline for filing W-2s and 1099-NEC is January 31 of the following year. Other forms—1099-MISC, 1099-R, 1099-G, 1099-K, and W-2G—are due March 31 of the following year.”
“Developers and software providers interested in bulk filing for 1099s can upload their IRIS file through our iWire website, please follow the steps to Take Me to iWire and select the option 1099-XML.”
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).
Scope: Original 1099 filings with no Oregon state income tax withheld. State agencies revise rules without notice; verify with the Oregon state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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