Form 1099-OID, Original Issue Discount
- Latest Revision
- Updated: 11/23/2019
- Successful Requests: 1,036,357
- Instructions Included: Yes
File Form 1099-OID:
Form 1099-OID (PDF)
None at this time.
- 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.