What is iWire?
The iWire online portal is for employers and businesses to upload their W2 or 1099 information; do not submit personal W2 or 1099s to iWire.
Electronic filing requirements
W-2s and 1099s
Businesses and payroll service providers must submit all W-2s electronically using iWire. Businesses that issue 1099s must also submit their information returns using iWire*. We don't accept information returns in any other format.
Filing deadline
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.
Requirements and penalties
We may assess penalties of up to $25,000 for not filing electronically, filing incorrect or incomplete W-2s or 1099s, or filing late.
*Required 1099s are the 1099-G, 1099-K, 1099-NEC, 1099-MISC, 1099-R, and W-2G. Other 1099s, including 1099-DIV and 1099-INT, are not required.
Extensions
To request a 30-day extension for your iWire filing, please email us before the filing due date at iwire.dor@dor.oregon.gov.
How to file W-2s and 1099s through iWire for Businesses
New for tax year 2025
Beginning in January 2026, iWire will require you to log into your Revenue Online account for all manually typed and Department of Revenue (DOR) iWire spreadsheet W-2 submissions. If you do not have a Revenue Online account, please create one before the filing deadline.
Due to new requirements for W-2 submissions and the DOR iWire spreadsheet format, we have created an updated spreadsheet template. Please note that previous versions of the spreadsheet are no longer compatible with the iWire portal and cannot be used.
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.
Oregon Bulk XML Submissions
DOR will utilize a subset of the version 5.2 FSET-standard XML schemas to allow for bulk filing of the following returns:
- Oregon Annual Reconciliation (Form OR-WR)
- Oregon Statewide Transit Tax (Forms OR-STT1, STT2, and STTA) - Beginning with quarter 1 2024 returns, the Statewide Transit Tax will be filed on the OQ. More Information on this change can be found on the Oregon Statewide Transit Tax website. STT-A filers and filers submitting returns for tax periods before quarter 1 2024 may continue to use the bulk XML submission process.
- Oregon 1099s
This process is intended for participants who (1) have technical expertise to create and validate an XML document or (2) are using software that provides this service.
Oregon Annual Reconciliation (Form OR-WR)
Starting with tax year 2019, businesses and payroll service providers will be required to file the Oregon Annual Reconciliation electronically [OAR 150-316-0359(5)(b)]. These returns can be filed in Revenue Online by logging in, selecting the business, clicking the Withholding Reconciliation/iWire account, and choosing "File Return" next to the desired filing period.
Developers and software providers interested in bulk filing Form OR-WR can download the Form OR-WR Developers Package.
Oregon Statewide Transit Tax (Forms OR-STT1, STT2, and STTA)
Developers and software providers interested in Bulk filing for statewide transit tax can download the Form OR-STT Developers Package. Please refer to our Oregon Statewide Transit Tax website for further explanation on bulk XML filings for STT Tax.
Oregon 1099s
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.
Frequently asked questions
If you're having trouble, please review these frequently asked questions. If you still have questions, please email us at iwire.dor@dor.oregon.gov or call us at 503-945-8100, option 4.