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 Publication 1212 (Print Version PDF | eBook EPUB) Recent Developments Final release of 2023 Original Issue Discount (OID) Tables -- 22-MAR-2024 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 Other Current Products 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
