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.
Other Items You May Find Useful:
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
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
Comment on Form 1099-OID
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