Form 1099-OID
Original Issue Discount
Issuers and brokers report original issue discount, the built-in interest on bonds and notes bought below face value, on Form 1099-OID. Enter the discount, other periodic interest and a description of the obligation.
What it reports
- Original issue discount on bonds, notes, debentures and certificates of deposit
- Original issue discount on U.S. Treasury obligations and tax-exempt OID
- Other periodic interest, market discount, acquisition premium and bond premium
What you'll get
- Recipient copies (Copy B and Copy 2), the official IRS edition for the tax year, as a PDF per recipient
- Your file copy (Copy 1) in the same PDF
- A ZIP with every PDF when you prepare several
- Downloads on your order page for 30 days, plus an email link
Copy A, the copy filed with the IRS, is filed electronically (for example through the IRS IRIS portal) or on the official scannable form, so it is not included.
How it works
- 1Enter the information once; add every recipient you need.
- 2Check the official form, filled in, in the live preview.
- 3Pay once and download your PDF right away.
Questions
What goes in box 7?
A description of the obligation: its CUSIP number, or the name of the issuer, the interest rate and the maturity date. It prints exactly as you write it.
When do I use box 8 instead of box 1?
Box 8 is for original issue discount on U.S. Treasury obligations; box 1 is for other obligations. Tax-exempt OID goes in box 11.
Which tax years can I prepare Form 1099-OID for?
2025 and 2026. Each year uses the IRS edition in effect for it, and the preview shows exactly that edition.
How much does Form 1099-OID cost?
$9.99 per recipient, paid once at checkout. There is no account, subscription or extra fee, and you see the full filled form before you pay.