Information Collection

Form 1099-OID - Original Issue Discount

IC 16931 under ICR 202602-1545-010 · OMB 1545-0117.

Documents and Forms

Documents and forms in this information collection
Document Name	Document Type
Form 1099 OID Original Issue Discount Form 1099-OID - Original Issue Discount	Form
i1099-int_and_oid--2024-01-00.pdf	Instruction
PRAN.pdf	Other-general instructions/pra discl
1099 OID Original Issue Discount f1099-oid--2024-01-00.pdf	Form
2025-1099OID-Burden-2025-08-15 11-38-16.pdf 2023 Burden Computation	IC Document

IC Title:

Agency IC Tracking Number:

Is this a Common Form? No

IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 1.6049-7 26 CFR 1.6049-4

Information Collection Instruments:

table that charts list of instruments
Document Type	Form No.	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form	1099 OID	Yes	Yes	Fillable Fileable
Instruction		Yes	No	Printable Only
Other-general instructions/pra disclosure		Yes	No	Printable Only

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records

Title: IRS 24.030 CADE Individual Master File and Treasury/IRS 34.037 IRS Audit Trail and Security Records System.

FR Citation: 83 FR 42980

Number of Respondents: 9,185

Number of Respondents for Small Entity: 0

Affected Public: Private Sector

Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 99 %

table that charts list of burden
	Requested	Change Due to Adjustment in Agency Estimate	Previously Approved
Annual Number of Responses for this IC	5,832,633	1,421,533	4,411,100
Annual IC Time Burden (Hours)	2,274,727	554,398	1,720,329
Annual IC Cost Burden (Dollars)	0	0	0

Documents for IC

table that charts IC Documents
Title	Document	Date Uploaded
2023 Burden Computation		02/18/2026

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.

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