Effective for the calendar year 2009, all payroll service providers and businesses with 250 or more employees are required to report W-2 information electronically [OAR 150-316.202(3)].
The Oregon Department of Revenue will follow the same file specification for the W-2 information as the Social Security Administration.
The transmittal due date is March 31, 2010. Forms W-2 are filed electronically only; paper W-2s or other forms of media are not accepted.
Visit the Social Security Administration's website for more information about their EFW2 and EFW2C programs. Click here for more information about Income and Wage Information Return E-Services (iWire).
Employers that do not use a payroll service and have fewer than 250 employees may also file their W-2s electronically if they choose, but will be required to file electronically starting with 2010 forms. Small employers (less than 50 employees) may also choose to file electronically now, but will be required to starting with 2011 forms.
For questions about submitting your text file in the iWire format or formatting questions, view our specifications in the iWire Publication.
For other information about filing information returns, visit our frequently asked questions page.
Note: 1099 forms are not required to be filed with Oregon Department of Revenue at this time.
2009 iWire file specifications for Form W-2
Note: At this time, W-2c's should be filed via paper.
