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Form 1099-OID, Original Issue Discount

File Form 1099-OID, Original Issue Discount, if the original issue discount (OID) includible in gross income is at least $10 or any person for whom you withheld and paid any foreign tax on OID or from whom you withheld (and did not refund) any federal income tax under the backup withholding rules even if the amount of the OID is less than $10.


Current Products

Form 1099-OID

Instructions for 1099-INT and 1099-OID (HTML)


Recent Developments

 


Other Items You May Find Useful:

All Form 1099-OID Revisions

General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)

Online Ordering for Information Returns and Employer Returns

Publication 542, Corporations

Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs))

Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return

Publication 1212, Guide to Original Issue Discount (OID) Instruments

Form 8811, Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations

Other Current Products


Comment on Form 1099-OID

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Information reporting customer service site. If you have questions about reporting on forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, W-2, W-2C, W-2G, W-3 and W-3C, you may call 1-866-455-7438 (toll-free) or 304-263-8700 (not toll free). Persons with a hearing or speech disability with access to TTY/TDD equipment can call 304-579-4827 (not toll free).

Page Last Reviewed or Updated: 05-Dec-2013