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.
None at this time.
Other Items You May Find Useful
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)