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About Publication 1212, Guide to Original Issue Discount-2026

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  1. Click ‘Get Form’ to open it in the editor.
  2. Begin with the Introduction section, which outlines the purpose of the publication. Familiarize yourself with its objectives to understand how it applies to your situation.
  3. Proceed to the Definitions section. Fill in any relevant terms that may apply to your specific case, such as 'Original issue discount' and 'Debt instrument'.
  4. Navigate to the OID Tables section. Use our platform's tools to input data from these tables as needed for your calculations.
  5. Complete the Information for Owners of OID Debt Instruments section by entering details about your debt instruments and any applicable OID amounts.
  6. Review all sections thoroughly before finalizing. Utilize our platform’s features for easy editing and signing.

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Mar 31, 2026 Publication 1212 is used by brokers, middlemen and owners to calculate the amount of OID interest to report. The tables are found on the IRS

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List of Original Issue Discount Instruments

The primary purpose of this publication is to help brokers and other middlemen identify publicly offered original issue discount. (OID) debt instruments, whichRead more

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