Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

About Publication 1212, Guide to Original Issue Discount (OID) Instruments

The purpose of this publication is:

  • to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required, and
  • to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns.

Current Products


Recent Developments


Other Items You May Find Useful

All Revisions for Publication 1212

Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities

Publication 550, Investment Income and Expenses

Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information

Other Current Products


Comment on Publication 1212

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

Caution: We cannot respond to tax-related questions submitted using this page. Instead, please visit Tax Law Questions page.