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For you and your family
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Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

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

About Form 1099-OID, Original Issue Discount (Info Copy Only)

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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Other Items You May Find Useful

All Form 1099-OID Revisions

Online Ordering for Information Returns and Employer Returns

Treasury Decision (TD) 9616, Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Reporting for Premium

Other Current Products


Comment on Form 1099-OID

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