The Oregon Department of Revenue recently released updated W-2 and 1099 guidance for tax year 2026 reporting. Significant 1099 changes are coming for tax year 2026.
In line with the federal transition from the FIRE to IRIS filing system, Oregon will only accept IRIS XML formatted files for tax year 2026 reporting. Previously, Oregon had accepted both FIRE and IRIS formatted files for tax year 2025 reporting. Additionally, Oregon follows the new $2,000 threshold for 1099-MISC and 1099-NEC under the One Big Beautiful Bill Act. Oregon requires reporting for forms 1099-MISC, 1099-G, 1099-R, 1099-K, 1099-NEC, and W-2G by persons that issue information returns in which the recipient, winner, or payer has an Oregon address.
Oregon continues to follow the EFW2 Specifications published by the SSA for W-2 Reporting. An updated 2026 spreadsheet template is available for those that use it.
Oregon’s W-2 and 1099 guidance can be found here.
