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.
Other Items You May Find Useful
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
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.
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