Information for Owners of Original Issue Discount (OID) Debt Instruments

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Information for Owners of Original Issue Discount (OID) Debt Instruments

Information for Owners of OID Debt Instruments


Forms and Instructions

Relevant Forms

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)
2011 Form 1099-OID Original Issue Discount (Info Copy Only)
2011 Instructions for Forms 1099-INT and 1099-OID, Interest Income and Original Issue Discount
2011 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

Topic Screen for this Form

Form 8811 Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations

Topic Screen for this Form


Publications

Related Publications

Publication 1212 Guide to Original Issue Discount (OID) Instruments

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PDF version of this Publication

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Links Inside Publications

Publication 1212 - Guide to Original Issue Discount (OID) Instruments - Information for Owners of OID Debt Instruments

Information for Owners of OID Debt Instruments. This section is for persons who prepare their own tax returns....

Related Topic Links

Applying the Original Issue Discount (OID) Rules

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 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)

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)

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)