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Department of Revenue: Business Taxes

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Note: The due date for electronically filing 2011 W-2s has been extended to May 31, 2012.
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W-2 Filing requirements
Effective for calendar year 2011, businesses and all payroll service providers are required to report W-2 information electronically [OAR 150-316.202(3)].

The Oregon Department of Revenue uses the same file specification for the W-2 information as the Social Security Administration with minor modifications to the state record.

For Oregon file specifications and more information about Income and Wage Information Return E-Services (iWire), go to the 2011 iWire file specifications for Form W-2 (updated 09/12/11).

The transmittal due date is March 31, 2012. Forms W-2 are filed electronically only; paper W-2s or other forms of media are not accepted. Note: The due date for electronically filing 2011 W-2s has been extended to May 31, 2012.

Visit the Social Security Administration's website for more information about their EFW2 and EFW2C programs.

For other information about filing information returns, see our FAQs and troubleshooting tips.

If you would like to contact us directly please e-mail us at iWire.DOR@state.or.us or call us at 503-945-8127.

Note: At this time, W-2c forms should be filed via paper. Mail to:
Oregon Department of Revenue
PO Box 14260
Salem, OR 97309
  

1099 Filing requirements
Effective for calendar year 2011, businesses with 250 or more of any one type of information return are required to report return information electronically [OAR 150-314.360].

The Oregon Department of Revenue (DOR) uses the Internal Revenue Service's (IRS) Publication 1220, slightly modified to meet Oregon's specific file specifications. For Oregon specific file specifications, download Publication 1220 Addendum.

The transmittal due date is March 31, 2012. Forms 1099-MISC, 1099-G, 1099-R, and W-2G are filed electronically only; paper 1099s will not be accepted.

Payers issuing fewer than 250 information returns may also file their 1099s electronically if they choose, but will be required to file electronically starting with the due dates below:
  • For payers that issue 100 or more but less than 250, electronic filing begins with 2012 forms due in 2013.
  • For payers that issue more than 10 but less than 100, electronic filing begins with 2013 forms due in 2014.
NOTE: Do not send paper copies of 1099 information returns to the department.
Additional information