About Publication 1212, Guide to Original Issue Discount: Fill out & sign online

Here's how it works

01. Edit your form online

Type text, add images, blackout confidential details, add comments, highlights and more.

02. Sign it in a few clicks

Draw your signature, type it, upload its image, or use your mobile device as a signature pad.

03. Share your form with others

Send it via email, link, or fax. You can also download it, export it or print it out.

How to modify About Publication 1212, Guide to Original Issue Discount online

Ease of Setup

DocHub User Ratings on G2

Ease of Use

DocHub User Ratings on G2

With DocHub, making adjustments to your documentation requires only a few simple clicks. Follow these fast steps to modify the PDF About Publication 1212, Guide to Original Issue Discount online for free:

Register and log in to your account. Log in to the editor using your credentials or click on Create free account to evaluate the tool’s functionality.
Add the About Publication 1212, Guide to Original Issue Discount for redacting. Click the New Document option above, then drag and drop the sample to the upload area, import it from the cloud, or using a link.
Adjust your template. Make any adjustments required: add text and pictures to your About Publication 1212, Guide to Original Issue Discount, highlight important details, erase sections of content and substitute them with new ones, and insert icons, checkmarks, and fields for filling out.
Complete redacting the form. Save the modified document on your device, export it to the cloud, print it right from the editor, or share it with all the people involved.

Our editor is super easy to use and effective. Try it now!

be ready to get more

Complete this form in 5 minutes or less

Get form

Got questions?

We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

Contact us

How do I report an original issue discount?

File Form 1099-OID, Original Issue Discount, if the total daily portions of original issue discount (OID) for a holder is at least $10 and you are any of the following. indebtedness in registered or bearer form issued with OID. renewed after 1970 if the CD has OID and a term of more than 1 year (see Caution, later).

What is the original issue discount rule?

Original issue discount is the excess of an obligations stated redemption price at maturity over its issue price, and it is taxable as interest over the life of the obligation. Obligations that may have OID include bonds, debentures, notes, or certificates with a term of more than one year.

What is the original issue discount fee?

The OID is equal to the difference between the stated redemption price of a bond and the initial price when it was first issued. It can be calculated by subtracting the issuance price from the redemption price.

What is the original issue discount on a syndicated loan?

The original issue discount (OID) is the difference between the redemption price and the discounted offering price of the debt. Typically, the reduction from the redemption price (i.e. the haircut) is around the 1% to 2% range.