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Election to Report All Interest as Original Issue Discount (OID)
Election to Report All Interest as OID
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Principal Publications Publications
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Related Publications
Publication 1212 Guide to Original Issue Discount (OID) InstrumentsIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Links Inside Publications
Publication 550 - Investment Income and Expenses - Discount on Debt Instruments
Election To Report All Interest as OID. Generally, you can elect to treat all interest on a debt instrument...
Forms and Instructions Forms and Instructions
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Relevant Forms
2013 Form 1099-OID Original Issue Discount (Info Copy Only)
2013  Instructions for Forms 1099-INT and 1099-OID, Interest Income and Original Issue Discount
2013  General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
2012 Form 1099-OID Original Issue Discount (Info Copy Only)Topic Screen for this Form
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 InstrumentsTopic Screen for this Form
Form 8814 Parent's Election to Report Child's Interest and DividendsTopic Screen for this Form
Related Topic Links
related topicApplying the Original Issue Discount (OID) Rules
related topicDe Minimis Original Issue Discount (OID)
related topicDebt Instruments Not on the Original Issue Discount (OID) List
related topicDebt Instruments on the Original Issue Discount (OID) List
related topicExceptions to Reporting Original Issue Discount (OID)
related topicFiguring Original Issue Discount (OID) on Long-term Debt Instruments
related topicFiguring Original Issue Discount (OID) on Stripped Bonds and Coupons
related topicForm 1099-OID Not Received
related topicHow to Report Original Issue Discount (OID)
related topicInformation for Owners of Original Issue Discount (OID) Debt Instruments
related topicInterest Income
related topicOriginal Issue Discount (OID) on Debt Instruments
related topicParent's Election to Report Child's Interest and Dividends
related topicRefiguring Original Issue Discount (OID) Shown on Form 1099-OID
related topicRefiguring Periodic Interest Shown on Form 1099-OID
related topicUnstated Interest and Original Issue Discount (OID)