IRS PUBLICATION [1212] 1099 OID

Publication 1212 (Rev. January 2020) Contents Cat. No. 61273T Future Developments . . . . . . . . . . . . 1 Department Guide to of the What’s New .................. 1 Treasury Internal Introduction . . . . . . . . . . . . . . . . . . 2 Revenue Service... More

Publication 1212 (Rev. January 2020) Contents Cat. No. 61273T Future Developments . . . . . . . . . . . . 1 Department Guide to of the What’s New .................. 1 Treasury Internal Introduction . . . . . . . . . . . . . . . . . . 2 Revenue Service Original Definitions . . . . . . . . . . . . . . . . . . . 2 Issue Debt Instruments in the OID Tables . . . . . . . . . . . . . . . . . . . 3 Discount (OID) Debt Instruments Not in the OID Tables . . . . . . . . . . . . . . . . . . . 3 Instruments Information for Brokers and Other Middlemen . . . . . . . . . . . . Short-Term Obligations .... 4 Redeemed at Maturity . . . . . . . . 4 Long-Term Debt Instruments . . . . . . 4 Certificates of Deposit . . . . . . . . . . 5 Bearer Bonds and Coupons . . . . . . . 5 Backup Withholding . . . . . . . . . . . 5 Information for Owners of OID Debt Instruments . . . . . . . . . . . .... 6 Form 1099-OID . . . . . . . . . . .... 7 How To Report OID . . . . . . . .... 7 Figuring OID on Long-Term Debt Instr Less