The short answer. Businesses that issue 1099s must submit them through iWire: 1099-G, 1099-K, 1099-NEC, 1099-MISC, 1099-R and W-2G. The iWire brochure ties the requirement to recipients with an Oregon address. First Oregon 1099 date in 2027: Sunday, January 31, 2027.
Oregon filing rules at a glance
- Who asks
- Oregon Department of Revenue
- State 1099 copies
- Yes
- 1099 due
- 1099-NEC January 31; 1099-MISC and other 1099s March 31
- W-2 due
- January 31
- Year-end form
- Oregon Annual Reconciliation (Form OR-WR)
- E-filing
- All W-2s and all 1099s must be filed electronically through iWire; there is no minimum count.
- IRS CF/SF
- IRS IRIS list only; state page silent (forms the IRS forwards: 1099-NEC, 1099-MISC)
Oregon dates for the 2027 season
| Due | Where | What to file | Source |
|---|---|---|---|
Sunday, January 31, 2027Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | Oregon | 1099-NEC through iWire | |
Sunday, January 31, 2027Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | Oregon | W-2s through iWire | |
Wednesday, March 31, 2027 | Oregon | 1099-MISC, 1099-R, 1099-G, 1099-K and W-2G through iWire |
Federal dates for the same forms are in the deadline finder for Oregon, which can also add any other states you paid people in.
Oregon and the IRS combined program
Oregon's iWire pages don't mention the program. Oregon appears in Publication 5718 but not in Publication 1220.
Worth knowing in Oregon
- Oregon appears on the IRS's IRIS list of CF/SF states (Publication 5718) but not on the FIRE list (Publication 1220), and Oregon's own pages don't mention CF/SF. File through iWire.
- The iWire brochure (Rev. 03-18) predates 1099-NEC and doesn't mention it; the current iWire page does.
Not confirmed: cfsf, reconciliation.due. The official pages we opened didn't say, so we left them blank.
Where this comes from
- Oregon DOR: iWire (W2 and 1099 reporting)
- Oregon DOR: iWire information return brochure 150-206-002 (Rev. 03-18)
- IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes
- IRS Publication 5718 (Processing Year 2026), Table 9-1: CF/SF participating states
General information, not tax or legal advice. Checked November 2026 against the official state revenue and IRS pages linked here. Rules, forms and portals change; the state's own instructions and your preparer have the final word. MCC Solutions is not a law firm or a CPA firm, and is not affiliated with any tax agency.
Oregon questions
Do I have to file Form 1099-NEC with Oregon?
Businesses that issue 1099s must submit them through iWire: 1099-G, 1099-K, 1099-NEC, 1099-MISC, 1099-R and W-2G. The iWire brochure ties the requirement to recipients with an Oregon address.
Does the IRS combined federal/state program take care of Oregon?
Oregon's iWire pages don't mention the program.
When are Oregon W-2s and the year-end form due for 2026 wages?
Oregon's page: January 31. The year-end form is Oregon Annual Reconciliation (Form OR-WR). On the 2027 calendar that's Sunday, January 31, 2027.
Do I have to e-file with Oregon?
All W-2s and all 1099s must be filed electronically through iWire; there is no minimum count.
Related: State 1099 and W-2 filing requirements · Deadline finder · Do I need to send a 1099? · 1099 deadline calculator · Contractor payment tracker · New hire reporting by state · New 1099 Rules Kit · Year-End Close and 1099 Kit