Publication 1212

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List of Original Issue Discount Instruments


This publication has two purposes. Its primary purpose 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. The other purpose of the publication is to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns.

The original issue discount tables, Sections I-A through III-G, are now only available on the IRS website. The tables are posted to the website in late November or early December of each year. The current year OID tables in Microsoft Excel and HTML are available upon request at the following email address: Links to pdf versions of recent tables are included below; text versions may be downloaded from the IRS corrections and updates page (search for OID or 1212).

Publication 1212 is no longer revised annually. Pages 1 through 16 of Publication 1212 will no longer be revised annually. See the above website for Sections I-A through III-G.


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