Issuers of publicly offered debt instruments having original issue discount (OID) file this form to provide the information required by section 1275(c). Current revision Form 8281 PDF Recent developments None at this time. Other items you may find useful All Revisions for Form 8281 About Form 8811, Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations About Publication 1212, Guide to Original Issue Discount (OID) Instruments Other Current Products