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IRS.gov Website
Publication 1212
Guide to Original Issue Discount (OID) Instruments
(Rev 12/2013)
Introduction, Useful Items and Important Changes

Definitions

Debt Instruments on the OID List

Debt Instruments Not on the OID List

Information for Brokers and Other Middlemen

Short-Term Obligations Redeemed at Maturity
Long-Term Debt Instruments
Certificates of Deposit
Bearer Bonds and Coupons
Backup Withholding

Information for Owners of OID Debt Instruments

Form 1099-OID
How To Report OID
Figuring OID on Long-Term Debt Instruments
Figuring OID on Stripped Bonds and Coupons

How To Get Tax Help

Low Income Taxpayer Clinics