File this form:
- if the original issue discount (OID) includible in gross income is at least $10, or
- for 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.
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Other Items You May Find Useful
Treasury Decision (TD) 9616, Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Reporting for Premium
Comment on Form 1099-OID
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Form 8811, Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations