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
Advance release of 2024 original issue discount (OID) tables -- 28-JAN-2025
Other items you may find useful
All revisions for Publication 1212
About General Instructions for Certain Information Returns
About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
About Publication 550, Investment Income and Expenses
About Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information