Form 1099-OID, Original Issue Discount

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.