Form 1099-Oid - Original Issue Discount - 2017 (Page 9 of 9) in pdf

Form 1099-Oid - Original Issue Discount - 2017 Page 9

Instructions for Payer

File Copy A of this form with the IRS by February 28, 2018.

To complete Form 1099-OID, use:

If you file electronically, the due date is April 2, 2018. To file

• the 2017 General Instructions for Certain Information

electronically, you must have software that generates a file

Returns, and

according to the specifications in Pub. 1220.

• the 2017 Instructions for Forms 1099-INT and 1099-OID.

Foreign recipient. If the recipient is a nonresident alien, you

To order these instructions and additional forms, go to

may have to withhold federal income tax and file Form 1042-S.

See the Instructions for Form 1042-S and Pub. 515.

Caution: Because paper forms are scanned during

Need help? If you have questions about reporting on Form

processing, you cannot file Forms 1096, 1097, 1098, 1099,

1099-OID, call the information reporting customer service site

3921, 3922, or 5498 that you print from the IRS website.

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

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

Persons with a hearing or speech disability with access to

TTY/TDD equipment can call 304-579-4827 (not toll free).

January 31, 2018.

Form 1099-Oid - Original Issue Discount - 2017 Page 9