OMB control number
Debt Instruments with original instrument discount (OID); Contingent Payments; Anti-Abuse Rule
OMB 1545-1450 · TREAS/IRS.
OMB 1545-1450
The regulations provide definitions, general rules, and reporting requirements for debt instruments that provide for contingent payments. The regulations also provide definitions, general rules, and recordkeeping requirements for integrated debt instruments.
The latest form for Debt Instruments with original instrument discount (OID); Contingent Payments; Anti-Abuse Rule expires 2026-05-31 and can be found here.
Latest Forms, Documents, and Supporting Material
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