6-22-11 State of Oregon Filing Requirements for Forms W-2 and 1099

State of Oregon Filing Requirements for Forms W-2 and 1099

W-2 Filing Requirements:

Starting with this last calendar year (2010), businesses with 50 or more employees and all payroll service providers are required to report W-2 information electronically to the Oregon Department of Revenue. However, all employers (even if you have less than 50 employees) and payroll service providers will be required to submit W-2’s electronically to the ODR beginning with the 2011 forms due in 2012.

The Oregon Department of Revenue has a specific way they would like you to submit your electronic file. Please see the attached document for more information regarding the I-Wire format. If you use a payroll service provider, they should submit the files on your behalf.

1099 Filing Requirements:


Starting with the 2011 calendar year, businesses with 250 or more of any one type of information return are required to report the information electronically to the Oregon Department of Revenue. This includes forms: 1099-MISC, 1099-G, 1099-R, and W-2G.

· For payers that issue 100 or more of any one type of information return, electronic filing requirements will begin with the 2012 forms due in 2013

· For payers that issue 10 or more of any one type of information return, electronic filing requirements will begin with the 2013 forms due in 2014.

If you have any questions about this, please let us know.

 

Income and Wage Information Return E-Services

ELECTRONIC RECORDS THAT DO NOT CONFORM TO THE SPECIFICATIONS DEFINED IN THESE INSTRUCTIONS WILL NOT BE ACCEPTED.

RECORD FORMAT AND RECORD LAYOUT SPECIFICATIONS: Transmitters are required to use the format listed beginning on page two of this document for RS and RV records. For all other record specifications, please follow the information in the SSA booklet,

Specifications for Filing Forms W2 Electronically (EFW2). Additional information is available at www.ssa.gov/employer/pub.htm. Information regarding electronically filing W2s with Oregon is available at our website, http://www.oregon.gov/DOR/ESERV/elect-filing.shtml.

State of Oregon Required Format

RE Employer Record Required

RW Employee Wage Record Required

RO Employee Wage Record Optional

RS State Record Required (please see following pages)

RT Total Record Required

RU Total Record Optional

RV State Total Record Required (please see following pages)

RF Final Record Required

Oregon does not accept withholding information on magnetic media or in other formats.

File size is limited to 150MB and may either be a .zip or .txt file. The transmission is encrypted so the file itself need not be.

All information must be submitted as required by appropriate federal guidelines and modified by this document. For technical questions concerning electronic filing, call IWIRE at 503-945-8127 or email at

RA Submitter Record Required

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December 22, 2010 December 22, 2010

WHAT’S NEW FOR 2010

Record Changes

All

  1. Must contain only numbers.
  2. No punctuation.
  3. No signed amounts (high order signed or low order signed).
  4. Include both dollars and cents with the decimal point assumed (example: $59.60 = 00000005960).
  5. Do not round to the nearest dollar (example: $5,500.99 = 00000550099).
  6. Right-justify and zero-fill to the left.
  7. Any money field that has no amount to be reported must be filled with zeros, not blanks.
money fields follow SSA record specification rules:

RS Record:

Position 287-297

Position 488-498

RV Record:

Position 25-39

Other Changes
  • Employers who prepare their own reports and have more than 50 employees are required to file electronically for 2010 forms due in 2011.
  • Some editorial changes and corrections for clarification have also been made.
    •

    December 22, 2010

    NOTE: RECORD LENGTH FOR THE OREGON AND SSA ‘RS’ RECORD IS 512 BYTES. ALL FIELDS ARE REQUIRED AND CAN BE BLANK OR ZERO FILLED.

     

     

    The transmitter is required to send the federal records sent to the SSA for Oregon employees: RA, RE, RW, RO (optional), RS, RT, RU (optional), RV, and RF. The RS record must be for Oregon wages.

    2010 RS Record Layout – State of Oregon, Department Of Revenue

    Field Name

    Record Identifier

    State Code

    Blank

    Social Security Number (SSN)

    Employee First Name

    Employee Middle Name or Initial

    Position

    1-2

    3-4

    5-9

    10-18

    19-33

    34-48

    Length

    2

    2

    5

    9

    15

    15

    Employee Last Name

    Suffix

    Location Address

    Delivery Address

    City

    State Abbreviation

    49-68

    69-72

    73-94

    95-116

    117-138

    139-140

    20

    4

    22

    22

    22

    2

    ZIP Code

    ZIP Code Extension

    Blank

    Foreign State/Province

    Foreign Postal Code

    Country Code

    141-145

    146-149

    150-154

    155-177

    178-192

    193-194

    5

    4

    5

    23

    15

    2

    Blank

    Date First Employed

    Date of Separation

    Blank

    State Employer Withholding Account #

    Blank

    195-226

    227-234

    235-242

    243-247

    248-267

    268-273

    32

    8

    8

    5

    20

    6

    State Code

    State Taxable Wages

    State Tax Withheld

    Blank

    ACA-Child

    Blank

    274-275

    276-286

    287-297

    298-487

    488-498

    499-512

    2

    11

    11

    90

    11

    14
    is a sum of RS record position 287-297 thus used to round and drop cents. This field is changed to match above listed rules for money fields.     is a numeric money field. Right justify and zero-fill to the left. This field reports imputed income for state purposes due to ACA-Child under 27 insurance benefits reported in Box 14 of the W-2. Report as follows: $$$$$$$$$c$$. Example of imputed income of $1,523.58 would be reported as 00000152358.     used to round and drop cents. This field is changed to match above listed rules for money fields.

     

    The State of Oregon follows the Social Security Administration (SSA) guidelines for the filing of W2s Wage and Tax Statements per OAR 150-316.202(3). Forms 1099 are not required to be filed with Oregon at this time. However, 1099 information will be required to be filed electronically beginning with 2011 forms due in 2012.

    Employers and payroll service providers are required to file W2 information electronically in a manner consistent with the electronic filing specifications outlined by the SSA. All W2s must be filed by the last day of March for the reporting year.
     
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