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For you and your family
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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

About Form 1099-OID, Original Issue Discount

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.

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Recent Developments

None at this time.


Other Items You May Find Useful

All Form 1099-OID Revisions

Online Ordering for Information Returns and Employer Returns

About Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs))

About Publication 1212, Guide to Original Issue Discount (OID) Instruments

Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G (PDF)

Other Current Products


Comment on Form 1099-OID

Use the Comment on Tax Forms and Publications  web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.