Income

1099-OID: Original Issue Discount

Reports original issue discount on bonds and other debt instruments issued at a discount from face value.

Download 1099-OID PDFAbout on IRS.govInstructions PDF

Who Files This Form?

Issuers of debt instruments with original issue discount of $10 or more.

Key Fields

  • Original issue discount
  • Other periodic interest
  • Early withdrawal penalty
  • Federal tax withheld

Filing Deadlines

Due Date

January 31

Late Filing Penalty

Penalties range from $60 to $310 per form for late filing.

Related Forms

1099-INT

Interest Income

1099-B

Proceeds from Broker and Barter Exchange Transactions

Schedule B

Interest and Ordinary Dividends

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