Payer and recipient boxes
The payer's name, address and telephone number, both TINs, the recipient's name and address, the FATCA filing requirement checkbox, the account number and the 2nd TIN not. box.
1099-OID
Original Issue Discount
- Agency
- IRS
- Revision
- Rev. January 2024
- Fillable fields
- 111
- Pages
- 7
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 1099-OID: Original Issue Discount
Form 1099-OID, Original Issue Discount, is an information return. The instructions define OID as the excess of an obligation's stated redemption price at maturity over its issue price (acquisition price for a stripped bond or coupon). The IRS About page says to file the form if the OID includible in gross income is at least $10, for any person for whom foreign tax on OID was withheld and paid, and for anyone from whom federal income tax was withheld under the backup withholding rules even if the OID is less than $10.
Issuers of bonds and certificates of deposit, financial institutions, brokers and other middlemen holding OID obligations as nominees, trustees of widely held trusts, REMICs and issuers of collateralized debt obligations file it. Copy A goes to the IRS with Form 1096 and Copy B to the recipient. The IRS publishes one set of instructions for Forms 1099-INT and 1099-OID.
The form says Copy A printed from this PDF is for information only because it is not scannable, while Copy B and the other copies in black may be printed and given to the recipient. You can fill out the form free in your browser on this page and download it without an account.
What's on Form 1099-OID
Boxes 1 to 4
Original issue discount for the year, other periodic interest, early withdrawal penalty and federal income tax withheld.
Boxes 5 and 6
Market discount and acquisition premium.
Boxes 7 and 8
A description of the obligation, and original issue discount on U.S. Treasury obligations.
Boxes 9 to 11
Investment expenses, bond premium and tax-exempt OID.
Boxes 12 to 14: state
State, state identification number and state tax withheld, with room for two states.
How payers fill out Form 1099-OID
- 1
Box 1
Enter the taxable OID for the part of the year the record holder owned the obligation, without the box 8 amount. The instructions say a form is prepared for each holder of record whose total daily portions of OID are at least $10.
- 2
Box 2
Enter qualified stated interest paid or credited on the obligation during the year. The instructions say this interest may be reported on Form 1099-INT instead.
- 3
Boxes 3 and 4
Enter interest or principal forfeited because of an early withdrawal, such as from a CD, without reducing boxes 1 and 2. Enter backup withholding in box 4.
- 4
Boxes 5, 6 and 10
For covered securities, enter market discount when the recipient made a section 1278(b) election, acquisition premium amortization unless a net OID amount was reported, and bond premium amortization allocable to the interest paid.
- 5
Box 7
Enter the CUSIP number. Without one, the instructions say to enter the stock exchange abbreviation, the issuer abbreviation used by the exchange, the coupon rate and the year of maturity, and the issuer's name if it is not the payer.
- 6
Boxes 8 and 11
Enter OID on a U.S. Treasury obligation in box 8, which may be negative for a deflation adjustment. Enter tax-exempt OID in box 11 for a tax-exempt covered security acquired on or after January 1, 2017.
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Copies, e-filing and reporting rules
Who gets each copy
Copy A goes to the IRS with Form 1096 and Copy B to the recipient. Copy 1 goes to a state tax department that requires a paper copy, and Copy 2 to the recipient for a state income tax return.
Do not file a printed Copy A
The form says not to print and file Copy A downloaded from the IRS website, because a penalty may be imposed for filing information returns that can't be scanned.
E-filing
The form says a filer with 10 or more information returns may be required to e-file, and points to IRS.gov/InfoReturn. Official scannable forms can be ordered at IRS.gov/EmployerForms.
One form per obligation
If a person holds more than one discount obligation, the instructions say to issue a separate Form 1099-OID for each, with a limited exception for identical certificates.
Statements to trust and REMIC holders
The instructions say tax information statements to trust interest holders, and statements to REMIC or FASIT regular interest holders and CDO holders, are furnished by March 15.
When and where to file
The instructions point to the current General Instructions for Certain Information Returns for filing dates, electronic reporting, corrections and penalties.
Related forms
1099-INT
Interest Income
127 fields, 7 pages
1096
Annual Summary and Transmittal of U.S. Information Returns
55 fields, 3 pages
8281
Information Return for Publicly Offered Original Issue Discount Instruments
32 fields, 4 pages
8811
Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations
14 fields, 2 pages
1040
Interest and Ordinary Dividends
72 fields, 1 page
8938
Statement Of Specified Foreign Financial Assets
131 fields, 2 pages
Who files Form 1099-OID?
The issuer, financial institution, nominee or trust that holds or issues the obligation files the form. The holder of record receives Copy B.
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Questions about Form 1099-OID
Who sends Form 1099-OID?
The issuer of the obligation, a financial institution, a broker or other nominee, a trustee of a widely held trust, a REMIC or an issuer of a collateralized debt obligation.
Is box 1 the amount for my tax return?
Copy B notes that box 1 may not be the correct figure to report on an income tax return. The recipient instructions point to Pub. 1212 for how to figure the correct OID.
What is the minimum amount reported?
The About page says to file the form if the OID includible in gross income is at least $10, and for backup withholding even if the OID is less than $10.
Can interest and OID go on one form?
Yes. The instructions say qualified stated interest in box 2 and OID in box 1, 8 or 11 may both go on Form 1099-OID, or the interest may go on Form 1099-INT.
What does a negative amount in box 8 mean?
The recipient instructions say a negative number in box 8 represents a deflation adjustment, and point to Pub. 550.
Where does the IRS list publicly offered OID instruments?
In Pub. 1212, Guide to Original Issue Discount (OID) Instruments, which the instructions say is updated from Form 8281 filings. The About page lists a recent development: 2025 Original Issue Discount (OID) Tables delayed, 13-MAR-2026.