OMB control number

Original Issue Discount

OMB 1545-0117 · TREAS/IRS.

OMB 1545-0117

Form 1099-OID is used for reporting original issue discount as required by section 6049 of the Internal Revenue Code. It is used to verify that income earned on discount obligations is properly reported by the recipient.

The latest form for Original Issue Discount expires 2026-06-30 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form 1099 OID Form 1099-OID - Original Issue Discount Form
1545-0117 Suporting Statement 2023.docx Supporting Statement A
Form 1099-OID - Original Issue Discount Form

All Historical Document Collections

202301-1545-008 Approved without change	Extension without change of a currently approved collection	2023-03-31
201909-1545-007 Approved without change	Revision of a currently approved collection	2020-01-30
201608-1545-021 Approved without change	Revision of a currently approved collection	2016-09-30
201306-1545-063 Approved without change	Revision of a currently approved collection	2013-07-30
201005-1545-003 Approved without change	Extension without change of a currently approved collection	2010-05-19
200702-1545-015 Approved without change	Extension without change of a currently approved collection	2007-03-15
200402-1545-007 Approved without change	Revision of a currently approved collection	2004-02-10
200102-1545-016 Approved without change	Extension without change of a currently approved collection	2001-02-23
199809-1545-035 Approved without change	No material or nonsubstantive change to a currently approved collection	1998-09-02
199802-1545-009 Approved without change	Extension without change of a currently approved collection	1998-02-20
199502-1545-002 Approved without change	Extension without change of a currently approved collection	1995-02-02
199201-1545-012 Approved without change	Revision of a currently approved collection	1992-01-17
199008-1545-021 Approved with change	No material or nonsubstantive change to a currently approved collection	1990-08-23
198901-1545-018 Approved without change	Revision of a currently approved collection	1989-01-30
198604-1545-004 Approved without change	Revision of a currently approved collection	1986-04-10
198602-1545-001 Approved without change	Revision of a currently approved collection	1986-02-25
198409-1545-028 Approved with change	No material or nonsubstantive change to a currently approved collection	1984-09-20
198311-1545-001 Approved without change	Revision of a currently approved collection	1983-11-17
198304-1545-019 Approved without change	Revision of a currently approved collection	1983-04-28
198108-1545-167 Approved without change	Revision of a currently approved collection	1981-08-24
198104-1545-117 Approved without change	Revision of a currently approved collection	1981-04-01