Form 1099-OID, Original Issue Discount Instructions
This form contains 111 fields organized into 13 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Account Information | ||
| Account number (see instructions) | Text |
Enter the account number associated with this form, as per the instructions. This can be up to 44 characters long.
|
| Account number (see instructions) | Text |
Enter the account number associated with the OID, if applicable. Refer to the form instructions for guidance.
|
| Additional Information | ||
| topmostSubform[0].CopyB[0].RightCol[0].f2_17[0 | Text |
Enter any additional information or adjustments related to the OID that the recipient needs to report.
|
| Number |
Enter any other amounts related to the OID that need to be reported.
|
|
| Text |
Enter any additional information or notes related to the OID. This field can be used for any extra details not covered in other fields.
|
|
| Description | ||
| 7 Description | Text |
Provide a description of the debt instrument or the reason for the OID.
|
| Financial Details | ||
| 3 Early withdrawal penalty | Number |
Enter the amount of any early withdrawal penalty associated with the OID. This is typically a penalty for withdrawing funds before a specified date.
|
| 7 Description | Text |
Provide a description of the OID instrument or transaction. This helps identify the source of the OID income.
|
| 8 | Number |
Enter the amount of OID on U.S. Treasury obligations for the year. This is the OID income from U.S. Treasury securities.
|
| Number |
Enter the amount of any federal income tax withheld from the OID. This is the tax withheld by the payer on behalf of the recipient.
|
|
| Text |
Enter the account number or other unique identifier for the OID transaction. This helps in tracking the specific transaction.
|
|
| topmostSubform[0].CopyA[0].RightCol[0].f1_24[0 | Text |
Enter the relevant information for this field as specified in the form instructions.
|
| topmostSubform[0].CopyA[0].RightCol[0].f1_25[0 | Text |
Enter the relevant information for this field as specified in the form instructions.
|
| topmostSubform[0].Copy1[0].RightCol[0].f2_9[0 | Number |
Enter the amount of Original Issue Discount (OID) for the recipient.
|
| topmostSubform[0].Copy1[0].RightCol[0].f2_10[0 | Number |
Enter the amount of interest income for the recipient.
|
| Number |
Enter the amount of any penalties related to the OID.
|
|
| Text |
Enter any additional financial information related to the OID.
|
|
| Number |
Enter any other relevant financial amounts related to the OID.
|
|
| 7 Description | Text |
Provide a description of the OID or related financial instrument.
|
| Text |
Enter any additional financial information related to the OID.
|
|
| topmostSubform[0].Copy1[0].RightCol[0].f2_17[0 | Number |
Enter any other relevant financial amounts related to the OID.
|
| Text |
Enter any additional financial information related to the OID.
|
|
| Number |
Enter any other relevant financial amounts related to the OID.
|
|
| topmostSubform[0].CopyB[0].RightCol[0].f2_9[0 | Number |
Enter the Original Issue Discount (OID) amount for the recipient. This is the amount of interest that has accrued on the bond or other debt instrument since it was issued.
|
| Number |
Enter any additional interest income related to the OID that the recipient needs to report.
|
|
| topmostSubform[0].CopyB[0].RightCol[0].Box3_ReadOrder[0].f2_11[0 | Number |
Enter the amount of interest or other income that is not OID but is related to the debt instrument.
|
| topmostSubform[0].CopyB[0].RightCol[0].f2_12[0 | Number |
Enter any penalties or adjustments related to the OID that the recipient needs to be aware of.
|
| topmostSubform[0].CopyB[0].RightCol[0].Box13[0].f2_23[0 | Number |
Enter the amount for Box 13, which typically relates to the state tax withheld from the original issue discount income.
|
| Account number (see instructions) | Text |
Enter the account number associated with the original issue discount income. Refer to the form instructions for more details.
|
| topmostSubform[0].Copy2[0].RightCol[0].Box5_ReadOrder[0].f2_13[0 | Number |
Enter the Original Issue Discount (OID) amount. This is the amount of OID for the tax year.
|
| topmostSubform[0].Copy2[0].RightCol[0].f2_14[0 | Number |
Enter the interest amount. This is the amount of interest income related to the OID.
|
| 7 Description | Text |
Provide a description of the OID instrument. This should include details such as the type of bond or note.
|
| topmostSubform[0].Copy2[0].RightCol[0].Box8[0].f2_16[0 | Number |
Enter any penalties related to the OID. This could include penalties for early withdrawal or other related penalties.
|
| topmostSubform[0].Copy2[0].RightCol[0].Box13[0].f2_22[0 | Number |
Enter the amount of tax withheld from the original issue discount income. This is typically reported by the payer.
|
| topmostSubform[0].Copy2[0].RightCol[0].Box13[0].f2_23[0 | Number |
Enter any applicable penalties related to the original issue discount income. This may include penalties for early withdrawal or other financial penalties.
|
| topmostSubform[0].Copy2[0].RightCol[0].f2_24[0 | Number |
Enter the total amount of original issue discount income received. This is the primary amount being reported on the form.
|
| topmostSubform[0].Copy2[0].RightCol[0].f2_25[0 | Number |
Enter any interest income related to the original issue discount. This may include interest accrued on the OID.
|
| Financial Information | ||
| Account number (see instructions) | Text |
Enter the account number associated with the OID income, if applicable. Refer to the form instructions for more details.
|
| topmostSubform[0].CopyA[0].LeftCol[0].c1_4[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific conditions.
|
| Text |
Enter the relevant financial information as required by the form. Refer to the form instructions for more details.
|
|
| Form Information | ||
| For calendar year | Text |
Enter the calendar year for which this Form 1099-OID is being filed.
|
| topmostSubform[0].CopyA[0].CopyHeader[0].c1_1[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific conditions.
|
| topmostSubform[0].CopyA[0].CopyHeader[0].c1_1[1]_2 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific conditions.
|
| For calendar year | Text |
Enter the calendar year for which this form is being filed. Use a four-digit year format (e.g., 2023).
|
| For calendar year | Text |
Enter the calendar year for which this Form 1099-OID is being filed. Use a four-digit year format.
|
| For calendar year | Text |
Enter the calendar year for which this form is being filed. Use a four-digit year format (e.g., 2023).
|
| topmostSubform[0].Copy2[0].CopyHeader[0].c2_1[0]_2 | CheckBox |
Check this box if applicable. Refer to the form instructions to determine if this checkbox should be selected.
|
| topmostSubform[0].Copy2[0].LeftCol[0].c2_3[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions to determine if this checkbox should be selected.
|
| Form Options | ||
| topmostSubform[0].Copy1[0].CopyHeader[0].c2_1[0]_1 | CheckBox |
Check this box if applicable, as per the form instructions.
|
| topmostSubform[0].Copy1[0].CopyHeader[0].c2_1[1]_2 | CheckBox |
Check this box if applicable, as per the form instructions.
|
| topmostSubform[0].Copy1[0].LeftCol[0].c2_3[0]_1 | CheckBox |
Check this box if applicable, as per the form instructions.
|
| topmostSubform[0].CopyB[0].CopyHeader[0].c2_1[0]_2 | CheckBox |
Check this box if applicable for the specific condition related to the form instructions.
|
| topmostSubform[0].CopyB[0].LeftCol[0].c2_3[0]_1 | CheckBox |
Check this box if applicable for the specific condition related to the form instructions.
|
| Payer Information | ||
| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the payer's full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| PAYER'S TIN | Text |
Enter the payer's Taxpayer Identification Number (TIN). This should be a 9-digit number.
|
| Text |
Enter the payer's name. This is the entity that issued the Original Issue Discount (OID).
|
|
| Text |
Enter the payer's address. This is the address of the entity that issued the OID.
|
|
| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the payer's full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| PAYER'S TIN | Text |
Enter the payer's Taxpayer Identification Number (TIN). This should be a numeric value up to 11 digits.
|
| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the payer's full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| PAYER'S TIN | Text |
Enter the Taxpayer Identification Number (TIN) of the payer. This should be a 9-digit number.
|
| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the payer's full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| PAYER'S TIN | Text |
Enter the payer's Taxpayer Identification Number (TIN). This should be a 9-digit number.
|
| Text |
Enter the payer's name. This is the entity that issued the Original Issue Discount (OID).
|
|
| topmostSubform[0].Copy2[0].RightCol[0].f2_10[0 | Text |
Enter the payer's identification number. This is typically the payer's federal identification number.
|
| Recipient Information | ||
| RECIPIENT'S TIN | Text |
Enter the recipient's Taxpayer Identification Number (TIN). This should be a 9-digit number.
|
| RECIPIENT'S name | Text |
Enter the recipient's full name.
|
| Street address (including apt. no.) | Text |
Enter the recipient's street address, including apartment number if applicable.
|
| City or town, state or province, country, and ZIP or foreign postal code | Text |
Enter the recipient's city or town, state or province, country, and ZIP or foreign postal code.
|
| topmostSubform[0].CopyA[0].LeftCol[0].c1_3[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific conditions.
|
| Text |
Enter the recipient's name. This is the individual or entity receiving the OID income.
|
|
| topmostSubform[0].CopyA[0].RightCol[0].f1_14[0 | Text |
Enter the recipient's address. This is the address of the individual or entity receiving the OID income.
|
| topmostSubform[0].CopyA[0].RightCol[0].f1_17[0 | Text |
Enter the recipient's taxpayer identification number (TIN). This is usually a Social Security Number (SSN) or Employer Identification Number (EIN).
|
| RECIPIENT'S TIN | Text |
Enter the recipient's Taxpayer Identification Number (TIN). This should be a numeric value up to 11 digits.
|
| RECIPIENT'S name | Text |
Enter the recipient's full name.
|
| Street address (including apt. no.) | Text |
Enter the recipient's street address, including apartment number if applicable.
|
| City or town, state or province, country, and ZIP or foreign postal code | Text |
Enter the recipient's city or town, state or province, country, and ZIP or foreign postal code.
|
| RECIPIENT'S TIN | Text |
Enter the Taxpayer Identification Number (TIN) of the recipient. This should be a 9-digit number.
|
| RECIPIENT'S name | Text |
Enter the full name of the recipient.
|
| Street address (including apt. no.) | Text |
Enter the street address of the recipient, including apartment number if applicable.
|
| 33a2 | Text |
Enter additional address information for the recipient, such as city, state, and ZIP code.
|
| RECIPIENT'S TIN | Text |
Enter the recipient's Taxpayer Identification Number (TIN). This should be a 9-digit number.
|
| RECIPIENT'S name | Text |
Enter the full name of the recipient.
|
| Street address (including apt. no.) | Text |
Enter the street address of the recipient, including apartment number if applicable.
|
| a818 City or town, state or province, country, and ZIP or foreign postal code | Text |
Enter the city or town, state or province, country, and ZIP or foreign postal code for the recipient.
|
| Text |
Enter the recipient's identification number. This is typically the recipient's Social Security Number (SSN) or Employer Identification Number (EIN).
|
|
| topmostSubform[0].Copy2[0].RightCol[0].f2_12[0 | Text |
Enter the account number. This is the account number assigned by the payer to the recipient.
|
| State Information | ||
| 12 State | Text |
Enter the two-letter state abbreviation for the state where the tax is applicable.
|
| ae 850 | Text |
Enter the two-letter state abbreviation for the state where the tax is applicable.
|
| topmostSubform[0].Copy1[0].RightCol[0].Box13[0].f2_22[0 | Text |
Enter any additional state-specific information related to the OID.
|
| 12 State | Text |
Enter the two-letter state abbreviation where state tax was withheld.
|
| topmostSubform[0].CopyB[0].RightCol[0].Box12[0].f2_21[0 | Text |
Enter the two-letter state abbreviation for the recipient's state of residence.
|
| topmostSubform[0].CopyB[0].RightCol[0].Box13[0].f2_22[0 | Text |
Enter the state identification number for the recipient, if applicable.
|
| 14 State | Text |
Enter the state abbreviation where the tax is applicable.
|
| topmostSubform[0].CopyB[0].RightCol[0].f2_25[0 | Text |
This field is likely related to additional state-specific information. Please refer to the form instructions for details.
|
| 12 State | Text |
Enter the two-letter state abbreviation where the state tax was withheld.
|
| topmostSubform[0].Copy2[0].RightCol[0].Box12[0].f2_21[0 | Text |
Enter the state identification number. This is the number assigned by the state for tax purposes.
|
| State Tax Information | ||
| 12 State | Text |
Enter the two-letter state abbreviation where the recipient resides or where the OID is subject to state tax.
|
| topmostSubform[0].CopyA[0].RightCol[0].Box12[0].f1_21[0 | Text |
Enter the two-letter state abbreviation for the payer's location or where the OID is subject to state tax.
|
| topmostSubform[0].CopyA[0].RightCol[0].Box13[0].f1_22[0 | Text |
Enter the state identification number for the payer, if applicable. This is used for state tax reporting purposes.
|
| topmostSubform[0].CopyA[0].RightCol[0].Box13[0].f1_23[0 | Number |
Enter the amount of state tax withheld from the OID, if applicable. This is the tax withheld by the payer for state tax purposes.
|
| topmostSubform[0].Copy1[0].RightCol[0].Box13[0].f2_23[0 | Text |
Enter any additional information related to the Original Issue Discount (OID) for state tax purposes.
|
| topmostSubform[0].Copy1[0].RightCol[0].f2_24[0 | Text |
Enter any additional information related to the Original Issue Discount (OID) for state tax purposes.
|
| topmostSubform[0].Copy1[0].RightCol[0].f2_25[0 | Text |
Enter any additional information related to the Original Issue Discount (OID) for state tax purposes.
|
| Tax Information | ||
| tax withheld | Number |
Enter the amount of federal income tax withheld from the OID.
|
| topmostSubform[0].Copy2[0].RightCol[0].f2_17[0 | Number |
Enter the federal income tax withheld. This is the amount of federal tax withheld from the OID.
|
| topmostSubform[0].Copy2[0].RightCol[0].Box10_ReadOrder[0].f2_18[0 | Number |
Enter the state tax withheld. This is the amount of state tax withheld from the OID.
|
| Tax Withholding | ||
| Number |
Enter any federal income tax withheld from the OID amount.
|
|
| Number |
Enter any state income tax withheld from the OID amount.
|
|
| Number |
Enter any foreign tax paid on the OID amount.
|
|
| Number |
Enter any backup withholding related to the OID amount.
|
|