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Original Issue Discount (OID) on Debt Instruments
OID
OID on Debt Instruments
Original Issue Discount (OID)
Forms
Publications
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
Publications
Related Publications
Publication 1212
Guide to Original Issue Discount (OID) Instruments
Links Inside Publications
Publication 17 - Your Federal Income Tax (For Individuals) - Taxable Interest
Original Issue Discount (OID). Original issue discount (OID) is a form of interest. You generally include...
Publication 17 - Your Federal Income Tax (For Individuals) - Basis Other Than Cost
Original issue discount (OID) on debt instruments. You must increase your basis in an OID debt instrument...
Publication 17 - Your Federal Income Tax (For Individuals) - Interest Expense
Original issue discount. If you do not qualify to either deduct the points in the year paid or deduct them...
Publication 550 - Investment Income and Expenses - Discount on Debt Instruments
Original Issue Discount (OID). OID is a form of interest. You generally include OID in your income as it accrues...
Related Topic Links
Applying the Original Issue Discount (OID) Rules
Bonds
Corporate Debt Instruments Issued After 1954 and Before May 28, 1969, and Government Debt Instruments Issued After 1954 and Before July 2, 1982
Corporate Debt Instruments Issued after May 27, 1969, and before July 2, 1982
De Minimis Original Issue Discount (OID)
Debt
Debt Instruments Issued after 1984
Debt Instruments Issued after July 1, 1982, and before 1985
Debt Instruments Not on the Original Issue Discount (OID) List
Debt Instruments on the Original Issue Discount (OID) List
Discounted Debt Instruments
Election to Report All Interest as Original Issue Discount (OID)
Exceptions to Reporting Original Issue Discount (OID)
Face-amount Certificates
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)
Inflation-indexed Debt Instruments
Information for Owners of Original Issue Discount (OID) Debt Instruments
Refiguring Original Issue Discount (OID) Shown on Form 1099-OID
Refiguring Periodic Interest Shown on Form 1099-OID
Short-term Obligations Redeemed at Maturity
U.S. Savings Bonds
Unstated Interest and Original Issue Discount (OID)