Advance release of 2024 original issue discount (OID) tables

 

The Internal Revenue Service has released the Advance OID Tables which include information received January through December 2024. The following tables are included:

  • Section I-A (Corporate Debt Instruments Issued Before 1985)
  • Section I-B (Corporate Debt Instruments Issued After 1984)

Note: Debt instruments which matured or were entirely called before 2024 are not included.

  • Section I-C (Treasury Inflation-Protected Securities)
  • Section II (U.S. Treasury STRIP Table)
  • Section III-A (Short-Term US Treasury Bills)
  • Section III-B (Federal Home Loan Banks Short-Term Obligations)
  • Section III-C (Federal National Mortgage Association Short-Term Obligations)
  • Section III-D (Federal Farm Credit Banks Short-Term Obligations)
  • Section III-E (Federal Home Loan Mortgage Corporation Short-Term Obligations)
  • Section III-F (Federal Agricultural Mortgage Corporation Short-Term Obligations)

The 2024 tables are available in three formats:

The 2024 OID tables in Microsoft Word and HTML are available upon request to pub1212@irs.gov. Please specify desired format.

Prior year versions of the tables are also available.

OID tables

Tax year Text format  PDF format
2023 2023 OID tables (TXT) 2023 OID tables PDF
2022 2022 OID tables (TXT) 2022 OID tables PDF
2021 2021 OID tables (TXT) 2021 OID tables PDF
2020 2020 OID tables (TXT) 2020 OID tables PDF
2019 2019 OID tables (TXT) 2019 OID tables PDF

You can also download the compressed (ped) versions of the tables for the following prior years: