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Form 1099-OID & Payment Types to Report

Form:    1099-OID

Title:     Original Issue Discount

What to Report:  Original issue discount

Amounts to Report:  $10 or more

Due Date to IRS:  February 28*

Due Date to Recipient (unless indicated otherwise):  January 31**


Payment Types:
  • Original issue discount (OID)


Back to: Information Return Page

Page Last Reviewed or Updated: 2012-08-04