Information Collection

Form 1099-OID - Original Issue Discount

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

Documents and Forms

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

Information Collection (IC) Details

View Information Collection (IC)

IC Title:	Form 1099-OID - Original Issue Discount	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:

Document Type	Form No.	Form Name	Instrument File	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form	1099 OID	Original Issue Discount	f1099-oid--2024-01-00.pdf	Yes	Yes	Fillable Fileable
Instruction			i1099-int_and_oid--2024-01-00.pdf	Yes	No	Printable Only
Other-general instructions/pra disclosure			PRAN.pdf	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 %

	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

Title	Document	Date Uploaded
2023 Burden Computation	2025-1099OID-Burden-2025-08-15 11-38-16.pdf	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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