OMB control number
Original Issue Discount
OMB 1545-0117 ยท TREAS/IRS.
OMB 1545-0117
Form 1099-OID is used for reporting original issue discount as required by section 6049 of the Internal Revenue Code. It is used to verify that income earned on discount obligations is properly reported by the recipient.
The latest form for Original Issue Discount expires 2026-07-31 and is listed under ICR 202301-1545-008.
Latest Forms, Documents, and Supporting Material
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| Supporting Statement A | |
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