Oregon Tax Year 2026

Oregon 1099-NEC Filing Requirements, Tax Year 2026

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

Tax Year 2026 Direct state filing required Last verified April 26, 2026
Filing method Direct state filing Submit 1099-NEC directly to Oregon.
Deadline January 31 See deadlines section for holiday rollover. See deadlines
Format accepted 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 CF/SF. See format
Late-filing penalty **Information-return penalties (ORS 314. See penalties

Filing requirements

Oregon requires direct filing of 1099-NEC 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-NEC; a separate state submission is required.

Oregon requires 1099-NEC to be filed directly with the Department of Revenue through the iWire portal by January 31 of the year following the tax year — accelerated relative to the March 31 deadline for other Oregon-required 1099s, mirroring the federal 1099-NEC deadline. Oregon does not participate in CF/SF, so a CF/SF election does not satisfy the Oregon obligation. There is no minimum-count threshold; even a single 1099-NEC must be e-filed through iWire.

Deadlines and extensions

Filing deadline
January 31
Holiday/weekend rollover. If the deadline falls on a weekend or a federal holiday, the next business day generally applies. Check with Oregon for the exact observed calendar before filing.

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 CF/SF.

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

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-NEC for tax year 2026?

Yes. Oregon requires direct filing of 1099-NEC with the state for tax year 2026. Federal filing alone does not satisfy this requirement.

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-NEC filing deadline for tax year 2026?

The filing deadline is January 31. If the date falls on a weekend or federal holiday, the next business day generally applies.

What format does Oregon accept for 1099-NEC?

Oregon accepts StateCustom format for direct 1099-NEC filings. 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 CF/SF.

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

Yes. Even if you file 1099-NEC federally with the IRS, Oregon requires a separate direct state filing for tax year 2026.

What happens if I miss the Oregon 1099-NEC 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 4 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
“For purposes of this rule, information returns required to be filed electronically include: ... (f) 1099-NEC Non-Employee Compensation.”
Apr 25, 2026 https://oregon.public.law/rules/oar_150-314-0140
“The deadline for filing W-2s and 1099-NEC is January 31 of the following year.”
Apr 25, 2026 https://www.oregon.gov/dor/programs/businesses/Pages/iwire.aspx
“Please note that Oregon is not participating in the Combined Federal/State Filing. All 1099s must still be filed through Oregon's iWire website.”
Apr 25, 2026 https://www.oregon.gov/dor/programs/businesses/Pages/iwire.aspx

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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