Final Release of 2019 Original Issue Discount (OID) Tables


The Internal Revenue Service has released the Final OID Tables which include information received January through December of 2019. The following items were amended:

  • Section I-B
  • Section III-A
  • Section III-C
  • Section III-E
  • Section III-F

The 2019 tables are available in three formats:

The 2019 OID tables in Microsoft Word and HTML are available upon request at the following email address: . Please specify desired format.

Prior year versions of the tables are also available.

OID Tables

Tax Year Formats
2018 TXT | PDF PDF
2017 TXT | PDF PDF
2016 TXT | PDF PDF
2015 TXT | PDF PDF
2014 TXT | PDF PDF

You can also download the compressed (zipped) versions of the tables for the following prior years: 2013 ZIP2012 ZIP, 2011 ZIP, 2010 ZIP, 2009 ZIP, 2008 ZIP, 2007 ZIP, and 2006 ZIP.