File Form 1099-OID: If the original issue discount (OID) includible in gross income is at least $10. For any person for whom you withheld and paid any foreign tax on OID. From whom you withheld (and did not refund) any federal income tax under the backup withholding rules even if the amount of the OID is less than $10. Current Revision Form 1099-OID PDF Instructions for Forms 1099-INT and 1099-OID (Print Version PDF) Recent Developments None at this time. Other Items You May Find Useful All Form 1099-OID Revisions About General Instructions for Certain Information Returns Online Ordering for Information Returns and Employer Returns About Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)) About Publication 1212, Guide to Original Issue Discount (OID) Instruments Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G PDF Other Current Products Related About Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return About Form 1096, Annual Summary and Transmittal of U.S. Information Returns About General Instructions for Certain Information Returns About Form 1099-INT, Interest Income About Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments About Form 8811, Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations
