Final Release of 2020 Original Issue Discount (OID) Tables


 The Internal Revenue Service has released the Final OID Tables which include information received January through December of 2020. The following tables were amended:

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

The 2020 tables are available in three formats:

The 2020 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

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