Additional Items Related to Publication 1212

About Form 8281

Information about Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments, including recent updates, related forms and instructions on how to file. Issuers of publicly offered debt instruments having original issue discount (OID) file this form to provide the information required by section 1275(c).

About Form 8949

Information about Form 8949, Sales and other Dispositions of Capital Assets, including recent updates, related forms and instructions on how to file. Form 8949 is used to list all capital gain and loss transactions. The subtotals from this form will then be carried over to Schedule D (Form 1040), where gain or loss will be calculated in aggregate.

About Form W-8

These instructions supplement the instructions for Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY. For general information and the purpose of each of the forms described in these instructions, see those forms and their accompanying instructions