Oregon W-2 Filing requirements
Effective for calendar year 2010, businesses with 50 or more employees and all payroll service providers are required to report W-2 information electronically.
The Oregon Department of Revenue will follow the same file specification for the W-2 forms information as the Social Security Administration.
The transmittal due date is March 31, 2011. 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 format.
Employers that do not use a payroll service and have fewer than 50 employees may also file their W-2s electronically if they choose, but will be required to file electronically starting with 2011 forms.