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About Publication 1212, Guide to Original Issue Discount (OID) Instruments

More In Forms and Instructions

The purpose of this publication is:

  • to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required, and
  • to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns.

Current Revision

Recent Developments

Other Items You May Find Useful

Related Publications

About Schedule B (Form 1040), Interest and Ordinary Dividends
About Schedule D (Form 1040), Capital Gains and Losses
About Form 1096, Annual Summary and Transmittal of U.S. Information Returns
About General Instructions for Certain Information Returns
About Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
About Form 1099-INT, Interest Income
About Form 1099-OID, Original Issue Discount
About Form 4506-T-EZ, Short Form Request for Individual Tax Return Transcript
About Form 4506-T, Request for Transcript of Tax Return
Page Last Reviewed or Updated: 05-Jun-2024