1099-OID

Original Issue Discount

Per the IRS, file Form 1099-OID:

• If the original issue discount (OID) includible in gross income is at least $10.
• For any person for whom you withheld and for whom you paid any foreign tax on OID.
• From whom you withheld (and did not refund) any federal income tax under the backup withholding rules ev,en if the amount of the OID is less than $10.

View More About Form 1099-OID on IRS.gov

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