Photographs of Missing Children
The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of
missing children
selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children
home by looking at the
photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This publication has two purposes. Its primary purpose is to help brokers and other middlemen identify publicly offered original
issue discount
(OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as
required. The other purpose
of the publication is to help owners of publicly offered OID debt instruments determine how much OID to report on their income
tax returns.
This publication contains a list of publicly offered OID debt instruments. The information on this list comes from the issuers
of the debt
instruments and from financial publications and is updated annually. (However, see Debt Instruments Not on the OID List, later.)
Brokers and other middlemen can rely on this list to determine, for information reporting purposes, whether a debt instrument
was issued at a
discount and the OID to be reported on information returns. However, because the information in the list has generally not
been verified by the IRS as
correct, the following tax matters are subject to change upon examination by the IRS.
Instructions for issuers of OID debt instruments.
In general, issuers of publicly offered OID debt instruments must, within 30 days after the issue date, report information
about the instruments to
the IRS on Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments. See the form instructions
for more information.
Issuers should report errors in and omissions from the list in writing at the following address:
Internal Revenue Service
OID Publication Project
SE:W:CAR:MP:T
1111 Constitution Ave. NW, IR-6406
Washington, D.C. 20224
REMIC and CDO information reporting requirements.
Brokers and other middlemen must follow special information reporting requirements for real estate mortgage investment
conduits (REMIC) regular and
collateralized debt obligations (CDO) interests. The rules are explained in Publication 938, Real Estate Mortgage Investment
Conduits (REMICs)
Reporting Information.
Holders of interests in REMICs and CDOs should see chapter 1 of Publication 550 for information on REMICs and CDOs.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can email us at
*taxforms@irs.gov. (The asterisk must be included in the address.) Please put “
Publications Comment” on
the subject line.
You can write to us at the following address:
Internal Revenue Service
Tax Forms and Publications
SE:W:CAR:MP:T:B
1111 Constitution Ave. NW, IR-6406
Washington, D.C. 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in
your correspondence.
