IRS Logo
Print - Click this link to Print this page

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

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.


Page Last Reviewed or Updated: 15-Jan-2015