Effective for calendar year 2011, businesses and all payroll service providers are required to report Oregon personal income tax W-2 information electronically by March 31, 2012. “iWire Direct,” the direct filing option for W-2 information, will be available the first week of March. Even employers who are not required to submit W-2’s electronically for federal purposes are still required to submit Oregon W-2’s electronically, including employers with as few as one or two W-2’s and household employers. However, employers are still required to submit the paper Form WR (Withholding Annual Reconciliation Report) for 2011, also by March 31, 2012. Further information is available at http://www.oregon.gov/DOR/BUS/iwire-income-wage-information-return-eservices.shtml.
Note that, for Oregon, only employers who have 250 or more of any one type of 1099 (1099R, 1099MISC, 1099 G, and W-2G) need to submit electronically in 2012. PayrollTax News LISTSERV: iWire Update, Oregon Department of Revenue, January 2012