Final Release of 2021 Original Issue Discount (OID) Tables

 

Notice: Historical Content


This is an archival or historical document and may not reflect current law, policies or procedures.

The Internal Revenue Service has released the Final OID Tables which include information received January through December of 2021. The following tables were amended:

  • Section I-B
  • Section III-A through III-D
  • Section III-F

The 2021 tables are available in three formats:

The 2021 OID tables in Microsoft Word and HTML are available upon request at the following email address: Pub1212@irs.gov . Please specify desired format.

Prior year versions of the tables are also available.

OID Tables

Tax Year Formats
2020 TXT | PDFPDF | XLSXXLSX
2019

TXT  | PDFPDF  | XLSXXLSX

2018 TXT | PDFPDF
2017 TXT | PDFPDF
2016 TXT | PDFPDF

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