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For tax year 2026 returns filed in 2027
Oregon requires returns to be sent directly to the state through iWire. Learn which forms require reporting, the latest thresholds, the 2027 state deadlines, and when Form OR-WR applies.
Miscellaneous Information
An Oregon address on the recipient or payer side means the federally required return is also sent to Oregon through iWire. On the federal side, a long list of miscellaneous categories has a $2,000 threshold, including for rents, prizes and awards, medical and health care payments, and crop insurance proceeds. Royalties remain reportable at $10. Attorney's gross proceeds and cash fish purchases are also reportable at $600.
Nonemployee Compensation
Nonemployee compensation of $2,000 or more triggers federal reporting, including qualified payments for legal services. Once federal income tax has been withheld under the backup withholding rules, reporting is required, regardless of the amount. When the recipient or payer has an Oregon address, the same return must be sent to Oregon separately through iWire.
Payment Card and Third-Party Network Transactions
Payment card transactions are reportable in 2026TY for any amount. Third-party settlement organizations report only if gross payments are $20,000 or more and the transaction count is more than 200. Meeting Oregon's address rule sends the return directly to iWire.
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
When the recipient or payer has an Oregon address, this return is filed electronically with Oregon through iWire. Federal reporting requires reporting of distributions of $10 or more from pensions, annuities, retirement or profit-sharing plans, IRAs, and insurance contracts.
Certain Government Payments
Oregon's address requirement applies, file this return with iWire. Federally, state, and local income tax refunds are reportable from $10, as is unemployment compensation. A separate group of covered payments falls under the $2,000 threshold, including taxable grants, RTAA payments, and government-paid family leave benefits.
Certain Gambling Winnings
Form W-2G is reportable at $2,000 for 2026 payments, but the amount alone does not decide whether a form is due. The type of gambling, the ratio of winnings to the wager, and the withholding rules can also determine reportability. An Oregon address on the winner or the payer means the federally required return is filed electronically through iWire.
Wage and Tax Statement
Employers and payroll service providers send the required Oregon Form W-2 information electronically through iWire.
Paper filing is not an option for Oregon state reporting. The state requires Forms W-2 and 1099 to be electronically submitted through iWire. Filers facing hardship can request up to 30 extra days for an iWire filing, provided the request is submitted before the due date.
Recipient statements have to be sent to recipients by February 1, 2027, since January 31 is a Sunday. For Form 1099-MISC with boxes 8 or 10, the recipient copy is due by February 16, 2027.
Oregon requires direct state filing, and Tax1099 transmits your applicable returns electronically to the DOR.
Oregon does not participate in the IRS Combined Federal/State Filing Program. So, a federal CF/SF transmission does not meet Oregon's requirements.
The reporting trigger for Oregon is the address. An Oregon information return if the recipient, winner, or payer has an Oregon address. The return must be transmitted to Oregon electronically through iWire. No other format is accepted.
Form OR-WR is Oregon's annual withholding reconciliation and applies to filers subject to Oregon withholding rules. Submitting a stand-alone Form 1099 does not, by itself, require this form.
Oregon's 2026 federal reconnect legislation, SB 1507, updated the state's link to federal tax law while deliberately breaking from some OBBBA provisions.
For payments made in 2026, there was an increase from $600 to $2,000 for many payments. Categories from Form 1099-NEC and Form 1099-MISC are affected by this new threshold. The rest of Form 1099-MISC is unaffected, so royalties, attorney gross proceeds, cash fish purchases, direct sales, backup withholding, and other specialized items retain their existing thresholds and rules.
For Form 1099-K, the federal third-party settlement organization threshold is back at gross payments above $20,000 and more than 200 transactions, while payment card transactions remain reportable at any amount.
Oregon DOR follows IRS guidance on filing Forms 1099, but a required Form 1099-K still needs its own iWire filing once Oregon's address rule is met.
The state remains outside CF/SF, and required Oregon Forms W-2 and 1099 are still filed electronically through iWire.
Oregon DOR's current list of 1099 forms includes 1099-G, 1099-K, 1099-NEC, 1099-MISC, 1099-R, and W-2G. Each is filed electronically through iWire once the Oregon address rule is met.
Issue one or more of Oregon's required information returns for recipients, winners, or payers with an Oregon address, and file the return electronically through iWire. You do not need to have withheld Oregon tax for the requirement to apply.
No. Oregon DOR does not participate in the IRS CF/SF program. Required forms are reported separately through iWire.
The deadline for tax year 2026 is February 1, 2027, for Forms W-2 and 1099-NEC and March 31, 2027, for Forms 1099-MISC, 1099-R, 1099-G, 1099-K, and W-2G.
Applicable Forms W-2 and required Forms 1099 are all submitted electronically via iWire. Hardship extensions and electronic filing exceptions exist, but only on the terms Oregon has set out.
No. OR-WR is Oregon's annual withholding reconciliation, filed electronically through Revenue Online by businesses that fall under the withholding requirement. An Oregon Form 1099 does not create an OR-WR obligation on its own.
The Oregon DOR follows IRS guidance on filing Forms 1099. So the 2026 OBBBA $2,000 threshold applies to covered categories
A failure to file or an incomplete or incorrect return can result in a penalty of $50 per information return, up to a $2,500 ceiling. If a filer knowingly fails to file, or the filing is knowingly false, incomplete, or misleading, the penalty increases to $250 per return up to $25,000. To fix a processed iWire filing, submit only the corrected W-2s or 1099s, then email DOR the old and new confirmation numbers or request codes.
Tax1099 supports Oregon state filing and transmits your applicable returns electronically to the state DOR, alongside your federal filings.