The state of Oregon follows the IRS guidelines for the filing of Form 1099s, with Oregon-specific requirements added to the B-records (OAR 150-314-0140).
The Forms below will continue to be required to file electronically.
- Form 1099-MISC (Miscellaneous Income).
- Form 1099-R (Distributions from Pensions, Annuities, Retirement, or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.).
- Form 1099-G (Certain Government Payments).
- Form W2-G (Certain Gambling Winnings).
- Form 1099-NEC (Non-Employee Compensation).
- Form 1099-K (Payment Card and Third-Party Network Transactions)
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.
ORS 314.360 allows the department to assess penalties for failing to file an information return or filing an incorrect or incomplete information return and knowingly failing to file an information return or knowingly filing an incomplete, false, or misleading information return.
Electronic records that do not conform to the specifications defined in these instructions will not be accepted.
Record format and record layout specifications
Transmitters are required to use the format shown this document for A and B records. For all other record specifications, please follow the information in IRS Publication 1220. Additional information is available in the IRS Publication 1220. Information regarding electronically filing 1099s with Oregon is available on our Business homepage.
State of Oregon required format
Oregon does not accept withholding information on magnetic media or in other formats. File size is limited to 150MB, and the file must be in .txt format only. The transmission is encrypted so the file itself need not be.
For technical questions concerning electronic filing, email us at iwire.dor@dor.oregon.gov. You can also reference to the frequently asked questions and troubleshooting guide posted on our iWire business webpage.
Important information
All money fields follow Social Security Administration record specification rules:
- Must contain only numbers.
- No punctuation.
- No signed amounts (high order signed or low order signed). Include both dollars and cents with the decimal point assumed (example: $59.60 = 00000005960). Do not round to the nearest dollar (example: $5,500.99 = 00000550099).
- Right-justify and zero-fill to the left.
- Any money field that has no amount to be reported must be filled with zeros, not blanks.
Payer A Record for All Forms
Payer B Record for All Forms