Oregon State 1099 Tax Filing

Does Oregon require state 1099 tax filing?

Yes, Oregon requires all 1099 forms to be filed with the Oregon Department of Revenue.

Which forms does Oregon require?

In addition to Forms 1099, Oregon requires Form WROregon Annual Withholding Tax Reconciliation Report, to be filed.

How must Forms 1099 be filed with Oregon ?

Oregon ONLY accepts electronic filings.

Does Oregon participate in Combined Federal/State Filing?

No, Oregon does not participate in Combined Federal/State Filing.

What are the deadlines for Oregon 1099 Reporting?

Traditionally, the filing deadlines for Oregon are as follows:

  • Form 1099-NEC – January 31st
  • Other Forms 1099 – March 31st

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Oregon ?

The 1099 penalties for Oregon are as follows:

  • Late filing: Penalty of $50 per form.
    • Maximum penalty of $2,500.
  • Knowingly file late: Penalty of $250 per form.
    • Maximum penalty of $25,000.
    • This penalty also applies if the employer knowingly files an incomplete, false, or misleading information return.

See the Oregon Combined Payroll Tax Report PDF for more information.

What is the responsible state agency?

Oregon Department of Revenue
955 Center Street NE
Salem, OR 97301-2555
(503) 378-4988

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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