About Form 1099-OID, Original Issue Discount

File Form 1099-OID:

  • If the original issue discount (OID) includible in gross income is at least $10.
  • For any person for whom you withheld and paid any foreign tax on OID.
  • 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 Revision


Recent Developments

None at this time.


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