Tax & Accounting Blog

Oregon Requires Filing by Payers with 100 or More Form 1099-R, 1099-MISC, 1099-G or W-2G

ONESOURCE October 21, 2012

The State of Oregon established its Form 1099 filing requirement beginning with 2011 reporting, but for 2012 a change to a lower threshold for filing is in effect. Oregon requires filing of Forms 1099-R, 1099-MISC, 1099-G and W-2G by payers with 100 or more of any one type of those information returns for payments made in 2012, for which the filing deadline is March 31, 2013.

All Form 1099 filing to Oregon must be made electronically. Payers with fewer than 100 of the required Forms 1099 for 2012 do not file paper 1099s to Oregon – those payers below the threshold do not file 1099s to Oregon at all for 2012.

Payers at and above the 100-form threshold can choose from two electronic filing methods. Uploading a .txt file is the first option. The .txt file must be prepared using IRS Publication 1220 specifications and adding data specified in the Oregon 1220 Addendum, which the Department of Revenue provides on its website. When the file has been completed to Oregon DOR specifications, upload it to the state’s iWire on-line system.

The second option is to enter Form 1099 or W-2G information manually on the Oregon DOR Direct File website.

Oregon does not accept paper 1099s, and does not participate in the IRS Combined Federal/State Filing Program.

The filing threshold will drop again next year. For payers that issue more than 10 of the forms required by Oregon, electronic filing begins with forms reporting 2013 payments, for which the filing deadline will be March 31, 2014.