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IRS.gov Website
Publication 1212
taxmap/pubs/p1212-001.htm#en_us_publink1000206288

Debt Instruments
on the OID List(p3)

rule
The OID list on the IRS website can be used by brokers and other middlemen to prepare information returns.
EIC
If you own a listed debt instrument, you generally should not rely on the information in the OID list to determine (or compare) the OID to be reported on your tax return. The OID amounts listed are figured without reference to the price or date at which you acquired the debt instrument. For information about determining the OID to be reported on your tax return, see the instructions for figuring OID under Information for Owners of OID Debt Instruments, later.
The following discussions explain what information is contained in each section of the list.
taxmap/pubs/p1212-001.htm#en_us_publink1000206290

Section I.(p3)

rule
This section contains publicly offered, long-term debt instruments.
For each publicly offered debt instrument in Section I, the list contains the following information.
taxmap/pubs/p1212-001.htm#en_us_publink1000206291

Section II.(p3)

rule
This section contains stripped coupons and principal components of U.S. Treasury and Government-Sponsored Enterprise debt instruments. These stripped components are available through the Department of the Treasury's Separate Trading of Registered Interest and Principal of Securities (STRIPS) program and government-sponsored enterprises such as the Resolution Funding Corporation. This section also includes debt instruments backed by U.S. Treasury securities that represent ownership interests in those securities.
The obligations listed in Section II are arranged by maturity date. The amounts listed are the total OID for a calendar year per $1,000 of redemption price.
taxmap/pubs/p1212-001.htm#en_us_publink1000206292

Section III.(p3)

rule
This section contains short-term discount obligations.
EIC
Information that supplements Section III-A is available on the Internet at http://www.treasurydirect.gov/tdhome.htm.
The short-term obligations listed in this section are arranged by maturity date. For each obligation, the list contains the CUSIP number, maturity date, issue date, issue price (expressed as a percent of principal), and discount to be reported as interest for a calendar year per $1,000 of redemption price. Brokers and other middlemen should rely on the issue price information in Section III only if they are unable to determine the price actually paid by the owner.