About Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns Information about Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns, including recent updates. This publication is a reproduction of the revenue procedure that provides specifications for the private printing of red-ink substitutes for revisions of certain information returns. 0920 Publ 1187 (PDF) Publication 1187, Specifications for Filing Form 1042S, Foreign Person's U.S. Source Income Subject to Withholding, outlines the communication procedures and transmission formats for Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding About Publication 1212, Guide to Original Issue Discount (OID) Instruments Publication 1212 is used by brokers, middlemen and owners to calculate the amount of OID interest to report. The tables are found on the IRS website. The purpose of this publication 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, and to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns.