Transcription of Instruments (OID) Issue Discount Guide to Original
{{id}} {{{paragraph}}}
ContentsFuture s Instruments on the OID Instruments Not on the OID for Brokers and Other Obligations Redeemed at Debt of Bonds and for Owners of OID Debt To Report OID on Long-Term Debt OID on Stripped Bonds and To Get Tax DevelopmentsFor the latest information about developments related to Pub. 1212, such as legislation enacted after it was published, go to s NewBackup withholding rate change. 115-97 lowered the backup withholding rate from 28% to 24%. For more information, see Backup Withholding, 1040 filing requirement. If you are re-quired to report OID, you must file Form 1040. As the IRS isn t developing Forms 1040A or 1040EZ for 2018, you can t use those forms to report OID. See How To Report OID, of Missing ChildrenThe IRS is a proud partner with the National Center for Missing & Exploited Children (NCEMC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank.
of interest. It is the excess of a debt instru-ment's stated redemption price at maturity over its issue price (acquisition price for a stripped bond or coupon). Zero coupon bonds and debt instruments that pay no stated interest until ma-turity are examples of debt instruments that have OID. Accrual period. An accrual period is an inter-
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}