{"id":10062,"date":"2026-06-10T13:44:13","date_gmt":"2026-06-10T13:44:13","guid":{"rendered":"https:\/\/www.tax1099.com\/blog\/?p=10062"},"modified":"2026-06-10T13:44:13","modified_gmt":"2026-06-10T13:44:13","slug":"how-to-fill-out-form-1099-oid","status":"publish","type":"post","link":"https:\/\/www.tax1099.com\/blog\/how-to-fill-out-form-1099-oid\/","title":{"rendered":"How to Fill Out Form 1099-OID: A Payer\u2019s Guide to Original Issue Discount Reporting"},"content":{"rendered":"<p>When you report original issue discount, small box-level mistakes on Form 1099-OID can lead to corrected forms, payee questions, or IRS mismatch notices. This article explains how to fill out Form 1099-OID correctly, including when the form applies, what each box means, and the filing checks payers should complete before submitting it.<\/p>\n<h2>Understanding Form 1099-OID and When It Applies<\/h2>\n<p>OID is interest income that generally builds up over time when a debt instrument is issued at a discount and later redeemed for a higher amount. Form 1099-OID is used to report original issue discount that a holder of a debt instrument may need to include in income.<\/p>\n<p><strong>Form 1099-OID is applicable when:<\/strong><\/p>\n<ul>\n<li>The OID includible in the holder\u2019s gross income is $10 or more<\/li>\n<li>Backup withholding was taken and not refunded, or foreign tax was withheld and paid on the OID, regardless of the threshold.<\/li>\n<\/ul>\n<p><strong>Common examples of OID-related debt instruments are:<\/strong><\/p>\n<ul>\n<li>Zero-coupon bonds<\/li>\n<li>U.S. Treasury obligations issued with OID<\/li>\n<li>Inflation-indexed debt instruments with OID<\/li>\n<li>Covered securities with OID, acquisition premium, bond premium, or market discount adjustments<\/li>\n<li>Tax-exempt OID on municipal bonds<\/li>\n<li>Stripped bonds and coupons<\/li>\n<\/ul>\n<h2>Who Must File Form 1099-OID and When?<\/h2>\n<h4>Who Must File<\/h4>\n<p>Form 1099-OID reports taxable or tax-exempt OID and may also report qualified stated interest on the same obligation. File Form 1099-OID for each holder of record when the total daily portions of OID are at least $10, or when foreign tax was withheld and paid on the OID, or federal income tax was withheld following backup withholding rules and was not returned to the payee.<\/p>\n<p>The broad categories of Form 1099-OID filers include:<\/p>\n<ul>\n<li>Banks and financial institutions<\/li>\n<li>Brokerage and clearing firms<\/li>\n<li>Bond issuers<\/li>\n<li>Nominees holding debt instruments on behalf of beneficial owners<\/li>\n<li>Paying agents and custodians<\/li>\n<li>Trustees or middlemen of WHFITs<\/li>\n<li>Certain REMIC, FASIT, and CDO filers<\/li>\n<\/ul>\n<h3>When to File Form 1099-OID<\/h3>\n<p>The 1099-OID due date follows the standard IRS filing deadlines.<\/p>\n<table>\n<thead>\n<tr>\n<th>Requirement<\/th>\n<th>Statutory deadline<\/th>\n<th>2027 filing date for 2026 returns<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Recipient copy<\/td>\n<td>January 31<\/td>\n<td>February 1, 2027<\/td>\n<\/tr>\n<tr>\n<td>Paper filing with the IRS<\/td>\n<td>February 28<\/td>\n<td>March 1, 2027<\/td>\n<\/tr>\n<tr>\n<td>eFiling with the IRS<\/td>\n<td>March 31<\/td>\n<td>March 31, 2027<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Notes:<\/strong><\/p>\n<ul>\n<li>For 2026 Form 1099-OID returns filed in 2027, the January 31 and February 28 deadlines fall on a Sunday, so they move to the next business day: February 1, 2027, and March 1, 2027. The eFiling deadline remains March 31, 2027.<\/li>\n<li>eFiling is required when filing 10 or more aggregate information returns, unless a waiver applies.<\/li>\n<\/ul>\n<h2>How to Fill Out Form 1099-OID: Box-by-Box Instructions<\/h2>\n<p>Here are the Form 1099-OID boxes explained:<\/p>\n<table>\n<thead>\n<tr>\n<th>Form Field\/Box<\/th>\n<th>What Goes Here<\/th>\n<th>Notes<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Payer Information<\/td>\n<td>Payer name, address, and TIN<\/td>\n<td>Must match filing records and transmitter data<\/td>\n<\/tr>\n<tr>\n<td>Recipient Information<\/td>\n<td>Recipient name, address, and TIN<\/td>\n<td>Use Form W-9 or a validated account record<\/td>\n<\/tr>\n<tr>\n<td>Box 1 \u2013 Original Issue Discount<\/td>\n<td>Taxable OID for the part of the year the record holder owned the obligation<\/td>\n<td>Use for regular taxable OID, not Treasury OID<\/td>\n<\/tr>\n<tr>\n<td>Box 2 \u2013 Other Periodic Interest<\/td>\n<td>Qualified stated interest on the same obligation<\/td>\n<td>Qualified stated interest for the year on the same obligation, if not reported on Form 1099-INT.<\/td>\n<\/tr>\n<tr>\n<td>Box 3 \u2013 Early Withdrawal Penalty<\/td>\n<td>Penalty for early withdrawal from a time deposit, such as principal or interest forfeited<\/td>\n<td>Report separately; do not net against Box 1 or Box 2<\/td>\n<\/tr>\n<tr>\n<td>Box 4 \u2013 Federal Income Tax Withheld<\/td>\n<td>Backup withholding amount<\/td>\n<td>Required when withholding applied<\/td>\n<\/tr>\n<tr>\n<td>Box 5 \u2013 Market Discount<\/td>\n<td>Accrued market discount on a covered security acquired with market discount and OID<\/td>\n<td>Use when the recipient made the applicable market discount election<\/td>\n<\/tr>\n<tr>\n<td>Box 6 \u2013 Acquisition Premium<\/td>\n<td>Acquisition premium amortization<\/td>\n<td>Applicable only for covered securities acquired with an acquisition premium<\/td>\n<\/tr>\n<tr>\n<td>Box 7 \u2013 Description<\/td>\n<td>CUSIP number or other required identifying description<\/td>\n<td>Include enough detail to identify the instrument<\/td>\n<\/tr>\n<tr>\n<td>Box 8 \u2013 OID on U.S. Treasury Obligations<\/td>\n<td>OID on U.S. Treasury obligations for the part of the year owned by the record holder<\/td>\n<td>Do not report Treasury OID in Box 1<\/td>\n<\/tr>\n<tr>\n<td>Box 9 \u2013 Investment Expenses<\/td>\n<td>Single-class REMIC investment expenses<\/td>\n<td>Limited-use box; not for general OID reporting<\/td>\n<\/tr>\n<tr>\n<td>Box 10 \u2013 Bond Premium<\/td>\n<td>Bond premium amortization allocable to interest on taxable or tax-exempt covered securities<\/td>\n<td>Review only when premium reporting applies<\/td>\n<\/tr>\n<tr>\n<td>Box 11 \u2013 Tax-Exempt OID<\/td>\n<td>Tax-exempt OID on a covered tax-exempt obligation<\/td>\n<td>Separate from taxable OID reporting<\/td>\n<\/tr>\n<tr>\n<td>Boxes 12\u201314 \u2013 State Information<\/td>\n<td>State name, payer state number, and state tax withheld<\/td>\n<td>Complete when state reporting is required<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Form 1099-OID Pre-Filing Checklist<\/h2>\n<p>You can use this checklist before filing Form 1099-OID:<\/p>\n<ul>\n<li>Collect the holder\u2019s details, including legal name, TIN, mailing address, and Form W-9 when applicable.<\/li>\n<li>Missing or invalid TINs should be reviewed to determine whether backup withholding applies.<\/li>\n<li>For each instrument, identify whether it has OID, qualified stated interest, or both.<\/li>\n<li>Separately track taxable OID, tax-exempt OID, and OID on U.S. Treasury obligations.<\/li>\n<li>Reportable OID should be calculated for the part of the year the holder owned the obligation, including any related adjustments.<\/li>\n<li>Before filing, verify federal backup withholding, state tax withheld, and foreign tax withheld and paid.<\/li>\n<li>Each amount should be entered in the correct Form 1099-OID box.<\/li>\n<li>When required, add account numbers, such as when filing more than one form for the same holder.<\/li>\n<li>eFiling requirements should be checked under the 10-or-more aggregate information return rule.<\/li>\n<li>Recipient statements must be furnished, and Form 1099-OID must be filed with the IRS by the applicable deadline.<\/li>\n<\/ul>\n<h2>Tax1099 Workflow and How It Helps Payers File Form 1099-OID<\/h2>\n<table>\n<thead>\n<tr>\n<th>Step<\/th>\n<th>What the workflow does<\/th>\n<th>How it helps payers<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Step 1: Import payer and recipient data<\/td>\n<td>Payer and recipient details can be uploaded in bulk instead of entered one record at a time.<\/td>\n<td>This reduces manual entry and makes high-volume Form 1099-OID filing easier to manage.<\/td>\n<\/tr>\n<tr>\n<td>Step 2: Organize OID reporting fields<\/td>\n<td>Taxable OID, Treasury OID, tax-exempt OID, withholding, and related fields can be reviewed in one workflow.<\/td>\n<td>Payers can more easily place the right amounts in the right boxes before filing.<\/td>\n<\/tr>\n<tr>\n<td>Step 3: Validate the data and run TIN checks<\/td>\n<td>Validation checks can help identify missing fields, formatting errors, and duplicate entries before submission. The TIN matching tool detects name and TIN combinations that don\u2019t match IRS records.<\/td>\n<td>This helps reduce avoidable rejections, corrections, and payee record issues.<\/td>\n<\/tr>\n<tr>\n<td>Step 4: Review filing details<\/td>\n<td>Federal and state filing information can be checked in one place before submission.<\/td>\n<td>This gives payers better visibility and control over the filing data.<\/td>\n<\/tr>\n<tr>\n<td>Step 5: eFile IRS copies and furnish recipient statements<\/td>\n<td>Forms can be submitted, and recipient delivery can be managed through a single platform.<\/td>\n<td>Year-end reporting becomes easier to manage without handling each step separately.<\/td>\n<\/tr>\n<tr>\n<td>Step 6: Track records and filing status<\/td>\n<td>Submission status, acknowledgments, and records can be tracked after filing.<\/td>\n<td>Payers have clearer records for corrections, follow-up, and audit trails.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Tax1099 helps save time with data import, improve accuracy with validation and TIN matching tools, and manage Form 1099-OID reporting. Teams can also use Tax1099 to eFile Form 1099-OID and many other 1099-series forms, deliver recipient copies, and maintain filing records.<\/p>\n<h2>Common Form 1099-OID Filing Mistakes and How to Avoid Them<\/h2>\n<ul>\n<li><strong>Putting Treasury OID in Box 1:<\/strong> Treasury OID belongs in Box 8, not Box 1.<\/li>\n<li><strong>Using the wrong form:<\/strong> OID should be reported on Form 1099-OID when the form is required, not only through Form 1099-INT.<\/li>\n<li><strong>Netting the early withdrawal penalty:<\/strong> The early withdrawal penalty goes in Box 3 and should not reduce the amount reported in Box 1 or Box 2.<\/li>\n<li><strong>Skipping premium or market discount fields:<\/strong> Boxes 5, 6, and 10 should be reviewed when covered securities involve market discount, acquisition premium, or bond premium.<\/li>\n<li><strong>Skipping filing when OID is under $10 despite withholding:<\/strong> Form 1099-OID may still be required when federal income tax was withheld under backup withholding rules and not refunded, even if the OID is less than $10. Foreign tax withheld and paid on the OID can also trigger filing below the $10 threshold.<\/li>\n<\/ul>\n<h2>Real-Life Form 1099-OID Reporting Examples<\/h2>\n<table>\n<thead>\n<tr>\n<th>Scenario<\/th>\n<th>Reporting result<\/th>\n<th>Correct box<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Zero-coupon corporate bond<\/td>\n<td>$150 of taxable OID accrued to the holder, so Form 1099-OID is required.<\/td>\n<td>Box 1<\/td>\n<\/tr>\n<tr>\n<td>Treasury obligation with OID<\/td>\n<td>Treasury OID is reported separately from regular taxable OID.<\/td>\n<td>Box 8<\/td>\n<\/tr>\n<tr>\n<td>Tax-exempt covered security<\/td>\n<td>Reportable tax-exempt OID is shown separately on Form 1099-OID.<\/td>\n<td>Box 11<\/td>\n<\/tr>\n<tr>\n<td>Early withdrawal from a time deposit<\/td>\n<td>The forfeited amount is reported apart from interest and OID.<\/td>\n<td>Box 3<\/td>\n<\/tr>\n<tr>\n<td>OID below $10 with backup withholding<\/td>\n<td>Form 1099-OID is still required when backup withholding was taken and not refunded.<\/td>\n<td>Box 4 and the applicable OID box<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>FAQs<\/h2>\n<h5>1. What is Form 1099-OID used for?<\/h5>\n<p>Form 1099-OID reports original issue discount, related stated interest, withholding, and certain premium or market discount adjustments where applicable.<\/p>\n<h5>2. When is Form 1099-OID required to be filed?<\/h5>\n<p>Generally, when reportable OID is $10 or more, foreign tax was withheld and paid on the OID, or backup withholding was taken and not refunded.<\/p>\n<h5>3. Where does Treasury OID go?<\/h5>\n<p>Treasury OID belongs in Box 8.<\/p>\n<h5>4. Where does tax-exempt OID go?<\/h5>\n<p>Tax-exempt OID needs to be put in Box 11.<\/p>\n<h5>5. What if backup withholding applies?<\/h5>\n<p>If backup withholding is applicable, then the filer will need to report the withholding in Box 4 and file the form even if the OID amount is below the normal threshold.<\/p>\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow text-center\"><p>File Form 1099-OID with cleaner records, built-in checks, and recipient delivery in Tax1099.<\/p>\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/web.tax1099.com\/signup\">Start 1099-OID Filing<\/a><\/div>\n<\/div>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>When you report original issue discount, small box-level mistakes on Form 1099-OID can lead to corrected forms, payee questions, or IRS mismatch notices. This article explains how to fill out Form 1099-OID correctly, including when the form applies, what each box means, and the filing checks payers should complete before submitting it. Understanding Form 1099-OID [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":10064,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10],"tags":[],"class_list":["post-10062","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1099-forms"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>How to Fill Out Form 1099-OID: Box-by-Box Filing Guide<\/title>\n<meta name=\"description\" content=\"Learn how to fill out Form 1099-OID correctly, including reportable OID payments, box-by-box instructions, filing steps, deadlines, and common mistakes.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax1099.com\/blog\/how-to-fill-out-form-1099-oid\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to Fill Out Form 1099-OID: Box-by-Box Filing Guide\" \/>\n<meta property=\"og:description\" content=\"Learn how to fill out Form 1099-OID correctly, including reportable OID payments, box-by-box instructions, filing steps, deadlines, and common mistakes.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax1099.com\/blog\/how-to-fill-out-form-1099-oid\/\" \/>\n<meta property=\"og:site_name\" content=\"Tax1099 Blog\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-10T13:44:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.tax1099.com\/blog\/wp-content\/uploads\/2026\/06\/how-to-fill-out-form-1099-oid.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"628\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"chimata varshaa\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/how-to-fill-out-form-1099-oid\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/how-to-fill-out-form-1099-oid\\\/\"},\"author\":{\"name\":\"chimata varshaa\",\"@id\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/#\\\/schema\\\/person\\\/18b73854a1df5889540d3b4b4c557336\"},\"headline\":\"How to Fill Out Form 1099-OID: A Payer\u2019s Guide to Original Issue Discount Reporting\",\"datePublished\":\"2026-06-10T13:44:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/how-to-fill-out-form-1099-oid\\\/\"},\"wordCount\":1492,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/how-to-fill-out-form-1099-oid\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/how-to-fill-out-form-1099-oid.png\",\"articleSection\":[\"1099 Forms\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/how-to-fill-out-form-1099-oid\\\/\",\"url\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/how-to-fill-out-form-1099-oid\\\/\",\"name\":\"How to Fill Out Form 1099-OID: Box-by-Box Filing Guide\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/how-to-fill-out-form-1099-oid\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/how-to-fill-out-form-1099-oid\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/how-to-fill-out-form-1099-oid.png\",\"datePublished\":\"2026-06-10T13:44:13+00:00\",\"description\":\"Learn how to fill out Form 1099-OID correctly, including reportable OID payments, box-by-box instructions, filing steps, deadlines, and common mistakes.\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/how-to-fill-out-form-1099-oid\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/how-to-fill-out-form-1099-oid\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/how-to-fill-out-form-1099-oid.png\",\"contentUrl\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/how-to-fill-out-form-1099-oid.png\",\"width\":1200,\"height\":628},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/\",\"name\":\"Tax1099 Blog\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/#organization\",\"name\":\"Tax1099\",\"url\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/wp-content\\\/uploads\\\/2024\\\/02\\\/tax1099-black.png\",\"contentUrl\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/wp-content\\\/uploads\\\/2024\\\/02\\\/tax1099-black.png\",\"width\":398,\"height\":112,\"caption\":\"Tax1099\"},\"image\":{\"@id\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.tax1099.com\\\/blog\\\/#\\\/schema\\\/person\\\/18b73854a1df5889540d3b4b4c557336\",\"name\":\"chimata varshaa\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1b82333ca82a51b0f1d6916629dd29320542e5d6de5d681ba1ea83f2b94360f2?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1b82333ca82a51b0f1d6916629dd29320542e5d6de5d681ba1ea83f2b94360f2?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1b82333ca82a51b0f1d6916629dd29320542e5d6de5d681ba1ea83f2b94360f2?s=96&d=mm&r=g\",\"caption\":\"chimata varshaa\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"How to Fill Out Form 1099-OID: Box-by-Box Filing Guide","description":"Learn how to fill out Form 1099-OID correctly, including reportable OID payments, box-by-box instructions, filing steps, deadlines, and common mistakes.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.tax1099.com\/blog\/how-to-fill-out-form-1099-oid\/","og_locale":"en_US","og_type":"article","og_title":"How to Fill Out Form 1099-OID: Box-by-Box Filing Guide","og_description":"Learn how to fill out Form 1099-OID correctly, including reportable OID payments, box-by-box instructions, filing steps, deadlines, and common mistakes.","og_url":"https:\/\/www.tax1099.com\/blog\/how-to-fill-out-form-1099-oid\/","og_site_name":"Tax1099 Blog","article_published_time":"2026-06-10T13:44:13+00:00","og_image":[{"width":1200,"height":628,"url":"https:\/\/www.tax1099.com\/blog\/wp-content\/uploads\/2026\/06\/how-to-fill-out-form-1099-oid.png","type":"image\/png"}],"author":"chimata varshaa","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.tax1099.com\/blog\/how-to-fill-out-form-1099-oid\/#article","isPartOf":{"@id":"https:\/\/www.tax1099.com\/blog\/how-to-fill-out-form-1099-oid\/"},"author":{"name":"chimata varshaa","@id":"https:\/\/www.tax1099.com\/blog\/#\/schema\/person\/18b73854a1df5889540d3b4b4c557336"},"headline":"How to Fill Out Form 1099-OID: A Payer\u2019s Guide to Original Issue Discount Reporting","datePublished":"2026-06-10T13:44:13+00:00","mainEntityOfPage":{"@id":"https:\/\/www.tax1099.com\/blog\/how-to-fill-out-form-1099-oid\/"},"wordCount":1492,"publisher":{"@id":"https:\/\/www.tax1099.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.tax1099.com\/blog\/how-to-fill-out-form-1099-oid\/#primaryimage"},"thumbnailUrl":"https:\/\/www.tax1099.com\/blog\/wp-content\/uploads\/2026\/06\/how-to-fill-out-form-1099-oid.png","articleSection":["1099 Forms"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.tax1099.com\/blog\/how-to-fill-out-form-1099-oid\/","url":"https:\/\/www.tax1099.com\/blog\/how-to-fill-out-form-1099-oid\/","name":"How to Fill Out Form 1099-OID: Box-by-Box Filing Guide","isPartOf":{"@id":"https:\/\/www.tax1099.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.tax1099.com\/blog\/how-to-fill-out-form-1099-oid\/#primaryimage"},"image":{"@id":"https:\/\/www.tax1099.com\/blog\/how-to-fill-out-form-1099-oid\/#primaryimage"},"thumbnailUrl":"https:\/\/www.tax1099.com\/blog\/wp-content\/uploads\/2026\/06\/how-to-fill-out-form-1099-oid.png","datePublished":"2026-06-10T13:44:13+00:00","description":"Learn how to fill out Form 1099-OID correctly, including reportable OID payments, box-by-box instructions, filing steps, deadlines, and common mistakes.","inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.tax1099.com\/blog\/how-to-fill-out-form-1099-oid\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.tax1099.com\/blog\/how-to-fill-out-form-1099-oid\/#primaryimage","url":"https:\/\/www.tax1099.com\/blog\/wp-content\/uploads\/2026\/06\/how-to-fill-out-form-1099-oid.png","contentUrl":"https:\/\/www.tax1099.com\/blog\/wp-content\/uploads\/2026\/06\/how-to-fill-out-form-1099-oid.png","width":1200,"height":628},{"@type":"WebSite","@id":"https:\/\/www.tax1099.com\/blog\/#website","url":"https:\/\/www.tax1099.com\/blog\/","name":"Tax1099 Blog","description":"","publisher":{"@id":"https:\/\/www.tax1099.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.tax1099.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.tax1099.com\/blog\/#organization","name":"Tax1099","url":"https:\/\/www.tax1099.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.tax1099.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.tax1099.com\/blog\/wp-content\/uploads\/2024\/02\/tax1099-black.png","contentUrl":"https:\/\/www.tax1099.com\/blog\/wp-content\/uploads\/2024\/02\/tax1099-black.png","width":398,"height":112,"caption":"Tax1099"},"image":{"@id":"https:\/\/www.tax1099.com\/blog\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.tax1099.com\/blog\/#\/schema\/person\/18b73854a1df5889540d3b4b4c557336","name":"chimata varshaa","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/1b82333ca82a51b0f1d6916629dd29320542e5d6de5d681ba1ea83f2b94360f2?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/1b82333ca82a51b0f1d6916629dd29320542e5d6de5d681ba1ea83f2b94360f2?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1b82333ca82a51b0f1d6916629dd29320542e5d6de5d681ba1ea83f2b94360f2?s=96&d=mm&r=g","caption":"chimata varshaa"}}]}},"_links":{"self":[{"href":"https:\/\/www.tax1099.com\/blog\/wp-json\/wp\/v2\/posts\/10062","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tax1099.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax1099.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax1099.com\/blog\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax1099.com\/blog\/wp-json\/wp\/v2\/comments?post=10062"}],"version-history":[{"count":4,"href":"https:\/\/www.tax1099.com\/blog\/wp-json\/wp\/v2\/posts\/10062\/revisions"}],"predecessor-version":[{"id":10073,"href":"https:\/\/www.tax1099.com\/blog\/wp-json\/wp\/v2\/posts\/10062\/revisions\/10073"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tax1099.com\/blog\/wp-json\/wp\/v2\/media\/10064"}],"wp:attachment":[{"href":"https:\/\/www.tax1099.com\/blog\/wp-json\/wp\/v2\/media?parent=10062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax1099.com\/blog\/wp-json\/wp\/v2\/categories?post=10062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax1099.com\/blog\/wp-json\/wp\/v2\/tags?post=10062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}