Information Return for Publicly Offered Original Issue Discount Instruments

Form 8281 is filed by the issuer of a publicly offered debt instrument having OID. The information is used to update Pub. 1212, Guide to Original Issue Discount (OID) Instruments, to enable brokers and other middlemen to identify publicly traded OID obligations, which they may hold as nominees for the true owners, so that they can meet the requirement to file Forms 1099-INT and 1099-OID as required by section 6049.

The latest form for Information Return for Publicly Offered Original Issue Discount Instruments expires 2023-10-31 and can be found here.