Publication 1212, Guide to Original Issue Discount (OID) Instruments
This publication has two purposes. Its primary purpose is to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required. The other purpose of the publication is to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns.
Final Release of 2012 Original Issue Discount (OID) Tables -- 11-JAN-2013
Other Items You May Find Useful:
Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding
Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities
Publication 550, Investment Income and Expenses
Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs))
Form 1040 (Schedule B), Interest and Ordinary Dividends
Form 1040 (Schedule D), Capital Gains and Losses
Form 1096, Annual Summary and Transmittal of U.S. Information Returns
Form 1099-B Proceeds From Broker and Barter Exchange Transactions
Form 1099-INT, Interest Income
Form 1099-OID, Original Issue Discount
Comment on Publication 1212
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