PAYER’S federal identification number RECIPIENT’S identification number 3 Early withdrawal penalty 4 Federal income tax withheld

6 Original issue discount on U.S. Treasury obligations

RECIPIENT’S name

Street address (including apt. no.)

City, state, and ZIP code

Account number (see instructions) 2nd TIN not.

Form 1099-OID Department of the Treasury - Internal R

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Form 1099-OID

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PAYER’S federal identification number RECIPIENT’S identification number 3 Early withdrawal penalty 4 Federal income tax withheld

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Treasury inflationprotected securities. See Pub. 550, Investment Income and

Expenses, for more information.

If, as the record holder, you receive Form 1099-OID showing amounts belonging

to another person, you are considered a nominee recipient. Complete a Form

1099-OID for each of the other owners showing the amounts allocable to each. File

Copy A of the form with the IRS. Furnish Copy B to each owner. List yourself as the

“payer” and the other owner as the “recipient.” File Form(s) 1099-OID with Form

1096, Annual Summary and Transmittal of U.S. Information Returns, with the Internal

Revenue Service Center for your area. On Form 1096, list yourself as the “filer.” A

husband or wife is not required to file a nominee return to show amounts owned by

the other. If you bought or sold an obligation during the year and you are not a

nominee, you are not required to issue or file Form 1099-OID showing the OID or

stated interest allocable to the seller/buyer of the obligation.

Box 3. Shows interest or principal forfeited if you withdrew the mon

maturity date of the obligation, such as from a CD. You may deduct 

figure your adjusted gross income on your income tax return. See th

Form 1040 to see where to take the deduction.

Box 4. Shows backup withholding. Generally, a payer must backup 

28% rate if you did not furnish your taxpayer identification number (T

not furnish the correct TIN to the payer. See Form W-9, Request for 

Identification Number and Certification, for information on backup w

Include this amount on your income tax return as tax withheld.

Box 1. Shows the OID on the obligation for the part of the year you owned it. Report

the amount in box 1 as interest income on your income tax return. However,

depending on the type of debt instrument, the issue or acquisition date, and other

factors (for example, if you paid acquisition or bond premium, or the obligation is a

Box 6. Shows OID on a U.S. Treasury obligation for the part of the y

it. Report this amount as interest income on your federal income tax 

Pub. 1212 to figure any appropriate adjustments to this amount. Thi

from state and local income taxes and is not included in box 1.

Box 5. Shows the identification number (CUSIP number) or descript

obligation. The description may include the stock exchange, issuer, 

year of maturity.

Box 7. Any amount shown is your share of investment expenses of 

REMIC. If you file Form 1040, you may deduct these expenses on th

expenses” line of Schedule A (Form 1040) subject to the 2% limit. T

included in box 2.

Account number. May show an account or other unique number the payer assigned

to distinguish your account.

Recipient’s identification number. For your protection, this form may show only the

last four digits of your social security number (SSN), individual taxpayer identification

number (ITIN), or adoption taxpayer identification number (ATIN). However, the issuer

has reported your complete identification number to the IRS and, where applicable,

to state and/or local governments.
PAYER’S federal identification number RECIPIENT’S identification number 3 Early withdrawal penalty 4 Federal income tax withheld

RECIPIENT’S name 5

Street address (including apt. no.)

City, state, and ZIP code

Account number (see instructions) 2nd TIN not.

Form 1099-OID Department of the Treasury - Internal R

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Original issue discount on U.S. Treasury obligations

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Due dates. Furnish Copy B of this form to the recipient by

January 31, 2011.

may have to withhold federal income tax and file 

1042-S, Foreign Person’s U.S. Source Income Su

Withholding. See the Instructions for Form 1042-S 

515, Withholding of Tax on Nonresident Aliens an

Caution: Because paper forms are scanned during Entities.

processing, you cannot file with the IRS Forms 1096, 1098,

1099, 3921, 3922, or 5498 that you print from the IRS

website.

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particular payment. To order these instructions and additional

forms, visit the IRS website at www.irs.gov or call

1-800-TAX-FORM (1-800-829-3676).

Need help? If you have questions about reporting 

1099-OID, call the information reporting customer 

toll free at 1-866-455-7438 or 304-263-8700 (not 

For TTY/TDD equipment, call 304-579-4827 (not t

The hours of operation are Monday through Frida

8:30 a.m. to 4:30 p.m., Eastern time. File Copy A of this form with the IRS by

February 28, 2011. If you file electronically, the due date is

March 31, 2011. To file electronically, you must have