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Publication 1212--Guide to Original Issue Discount (OID) Instruments
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Publication 1212
Guide to Original Issue Discount (OID) Instruments
Forms and Instructions
Relevant Forms
2013
Form 1099-OID
Original Issue Discount (Info Copy Only)
2012
Form 1099-OID
Original Issue Discount (Info Copy Only)
2012
Instructions for Forms 1099-INT and 1099-OID, Interest Income and Original Issue Discount
2012
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Form 8281
Information Return for Publicly Offered Original Issue Discount Instruments
Web Links
IRS.gov Web Site
About Pub. 1212
Related Topic Links
Applying the Original Issue Discount (OID) Rules
De Minimis Original Issue Discount (OID)
Debt Instruments Not on the Original Issue Discount (OID) List
Debt Instruments on the Original Issue Discount (OID) List
Election to Report All Interest as Original Issue Discount (OID)
Exceptions to Reporting Original Issue Discount (OID)
Figuring Original Issue Discount (OID) on Long-term Debt Instruments
Figuring Original Issue Discount (OID) on Stripped Bonds and Coupons
Form 1099-OID Not Received
How to Report Original Issue Discount (OID)
Information for Owners of Original Issue Discount (OID) Debt Instruments
Original Issue Discount (OID) on Debt Instruments
Refiguring Original Issue Discount (OID) Shown on Form 1099-OID
Refiguring Periodic Interest Shown on Form 1099-OID
Unstated Interest and Original Issue Discount (OID)