--- title: "Oregon 1099 & W-2 State Filing Rules (2027 Season) | MCC" description: "Oregon state 1099-NEC, 1099-MISC and W-2 filing: yes, Oregon Annual Reconciliation (Form OR-WR), CF/SF and 2027 dates from official pages." url: "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-oregon" --- State filing · Oregon # Oregon 1099 and W-2 filing requirements What Oregon Department of Revenue asks for at year end, when it's due in 2027, and whether a federal filing through the IRS covers it. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) **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, 2027**Sunday, 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 | [Oregon DOR: iWire (W2 and 1099 reporting)](https://www.oregon.gov/DOR/programs/businesses/Pages/iwire.aspx) | | **Sunday, January 31, 2027**Sunday, 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 | [Oregon DOR: iWire (W2 and 1099 reporting)](https://www.oregon.gov/DOR/programs/businesses/Pages/iwire.aspx) | | **Wednesday, March 31, 2027** | Oregon | 1099-MISC, 1099-R, 1099-G, 1099-K and W-2G through iWire | [Oregon DOR: iWire (W2 and 1099 reporting)](https://www.oregon.gov/DOR/programs/businesses/Pages/iwire.aspx) | Federal dates for the same forms are in the [deadline finder for Oregon](/bookkeeping/1099-w2-filing-deadline-finder?states=or), 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. The area appears in [Publication 5718](https://www.irs.gov/pub/irs-pdf/p5718.pdf) but not in Publication 1220. Rather not file them yourself? [1099-NEC preparation and filing](/bookkeeping/1099-nec-filing-service), or [a free bookkeeping health check](/bookkeeping/health-check). ## 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)](https://www.oregon.gov/DOR/programs/businesses/Pages/iwire.aspx) - [Oregon DOR: iWire information return brochure 150-206-002 (Rev. 03-18)](https://www.oregon.gov/dor/forms/FormsPubs/iwire-information-return-brochure_206-002.pdf) - [IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes](https://www.irs.gov/pub/irs-pdf/p1220.pdf) - [IRS Publication 5718 (Processing Year 2026), Table 9-1: CF/SF participating states](https://www.irs.gov/pub/irs-pdf/p5718.pdf) 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](/bookkeeping/state-1099-filing-requirements) · [Deadline finder](/bookkeeping/1099-w2-filing-deadline-finder) · [Do I need to send a 1099?](/bookkeeping/do-i-need-to-send-a-1099) · [1099 deadline calculator](/bookkeeping/1099-deadline-calculator) · [Contractor payment tracker](/bookkeeping/1099-contractor-payment-tracker) · [New hire reporting by state](/bookkeeping/new-hire-reporting-requirements-by-state) · [New 1099 Rules Kit](/toolkits/new-1099-rules-kit) · [Year-End Close and 1099 Kit](/toolkits/year-end-close-and-1099-kit) Paying contractors under a business name? [Register an Oregon assumed business name](/bookkeeping/dba-oregon) first. ## Want your 1099s and W-2s filed for you? [See 1099 preparation](/bookkeeping/1099-preparation)[Call (908) 444-6373](tel:+19084446373)