TAX YEAR 2026 · 1099-NEC & 1099-MISC
Oregon 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Oregon requirements →Oregon: what to know
Oregon does not participate in the Combined Federal/State Filing Program. TY2026 Oregon 1099 file submissions must use IRIS-formatted data through iWire. Oregon requires 1099-NEC and 1099-MISC among specified forms.
State-specific DOR guidance reviewed November 3, 2026.
State filing method: Oregon iWire (through Revenue Online). TY2026 IRIS-formatted files.
Due-date guidance: January 31 for NEC; March 31 for MISC (verify weekend rollover)
Official source: Oregon DOR — iWire W-2 and 1099 Reporting →
Status is conditional on the filer, the payment, state withholding, and eligibility for CF/SF. Verify the agency's latest instructions before transmitting.