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.

Current Products


Recent Developments

None at this time.


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

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Comment on Form 1099-OID

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