Oregon Will Require 1099-K and 1099-NEC for Tax Year 2020

Robert Beck
November 9, 2020

Oregon recently released its specifications for Forms W-2 and 1099. No changes were made to the specifications for W-2 filing. The notable changes made for the 1099 specifications are detailed below.

  • Oregon will require Forms 1099-NEC and 1099-K be filed with the state electronically. The filing threshold will be “if required to file federally and file over 10 returns.”
  • For Payer B Records for All Forms
    • Oregon specific information for field positions 682-722 have been removed.
    • All specific instructions for the B record of 1099-MISC, 1099-R, and W-2G have been removed from the specifications.

To view Oregon’s complete specifications for Forms W-2, please click here.

To view Oregon’s complete specifications for Forms 1099, please click here.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.


Robert Beck

Robert Beck is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, and the Affordable Care Act (ACA). Robert is a member of the Massachusetts Bar and received his J.D. from New England Law | Boston and his B.A. in Justice from University of Alaska Fairbanks.
Share This Post