Are we required to send 1099s to the State of Oregon? What is the requirement on this?


We understand your question to be whether you are required to send/file copies of 1099s issued on contractors to the state of Oregon (as opposed to issuing a 1099 to Oregon for payments made to them).

Yes, Oregon does require you to file 1099s, and it is not a participant in the combined federal/state filing (CF/SF) program. See TAPN’s State 1099 Filing Requirements, and for Oregon contact information see Links to State Tax Agencies for State Reporting Requirements.

If by chance you are asking if you must issue a 1099 for payments made to the state of Oregon, the answer is no. Governments are exempt from reporting—see IRS Instructions for Form 1099-MISC, page 2.

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