Final release of 2023 original issue discount (OID) tables

 

The Internal Revenue Service has released the Final OID Tables which include information received January through December of 2023. The following tables are included:

  • Section I-A
  • Section I-B
  • Section I-C
  • Section II (U.S. Treasury STRIP Table)
  • Section III-A through III-F

The 2023 tables are available in three formats:

The 2023 OID tables in Microsoft Word and HTML are available upon request to pub1212@irs.gov. Please specify desired format.

Prior year versions of the tables are also available.

OID tables

Tax year Text format PDF format
2022 Text PDF PDF
2021 Text PDF PDF
2020 Text PDF PDF
2019 Text PDF PDF
2018 Text PDF PDF

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