OMB control number

Information Return for Publicly Offered Original Issue Discount Instruments

OMB 1545-0887 · TREAS/IRS.

OMB 1545-0887

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 2026-12-31 and is listed under ICR 202309-1545-002.

Latest Forms, Documents, and Supporting Material

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202309-1545-002 Extension without change of a currently approved collection 2023-10-31 Approved without change
202005-1545-006 Revision of a currently approved collection 2020-07-30 Approved without change
201903-1545-014 Extension without change of a currently approved collection 2019-05-31 Approved without change
201512-1545-002 Extension without change of a currently approved collection 2016-01-29 Approved without change
201210-1545-024 Extension without change of a currently approved collection 2012-11-30 Approved without change
200909-1545-016 Extension without change of a currently approved collection 2009-09-29 Approved without change
200606-1545-032 Extension without change of a currently approved collection 2006-06-19 Approved without change
200305-1545-012 Extension without change of a currently approved collection 2003-05-09 Approved without change
200004-1545-003 Extension without change of a currently approved collection 2000-04-12 Approved without change
199704-1545-003 Extension without change of a currently approved collection 1997-04-02 Approved without change
199404-1545-003 Revision of a currently approved collection 1994-04-11 Approved without change
199201-1545-002 Revision of a currently approved collection 1992-01-17 Approved without change
198906-1545-006 Revision of a currently approved collection 1989-06-27 Approved without change
198705-1545-010 Revision of a currently approved collection 1987-05-13 Approved without change
198603-1545-023 Revision of a currently approved collection 1986-03-25 Approved without change
198505-1545-001 Revision of a currently approved collection 1985-05-14 Approved without change
198409-1545-016 New collection (Request for a new OMB Control Number) 1984-09-26 Approved without change