| 1099 and W-2 Information |
|
|
 |
| Reporting Requirements |
|
Oregon no longer participates in the Combined Federal/State Filing Program; however, the Department of Revenue will continue to receive this information from federal sources. If we need further information, we may request copies of forms from an employer or payer.
The details are listed below.
- Payers of interest and certain other payments are no longer required to file 1099 forms with the Department of Revenue. Prior to this change, 1099 forms were sent to the department to report interest income on another state’s bonds. Also, Oregon source income paid to an individual with an out-of-state address required a 1099 filing with the department. Beginning January 1, 1994, payers are not required to file Form 96 or Form 1099 with the department.
- Payers of wages, salaries, pensions, annuities, etc. are required to submit a reconciliation form (Form WR) to report state withholding. In the past, the payers have been required to attach the W2 forms and/or 1099R forms to the Form WR. Beginning January 1, 1994, payers are no longer required to attach either the W2 form or the 1099R form to the reconciliation form.
The department may request copies of forms from an employer or payer if necessary.
Please note that the changes apply to payers or employers. The rules requiring an individual to attach the Form W2 or Form 1099 to the Individual Income Tax Return when Oregon income tax is withheld have not changed.
|
|
|
|
