Form 1099-Oid - Original Issue Discount Department Of Treasury

Form 1099-Oid - Original Issue Discount Department Of Treasury - 2013 Page 8

Instructions for Payer

Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and

General and specific form instructions are provided

W-2G Electronically. The IRS does not provide a fill-in form

separately. You should use the 2013 General Instructions for

option.

Certain Information Returns and the 2013 Instructions for

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

Forms 1099-INT and 1099-OID to complete Form 1099-OID. A

chart in the general instructions gives a quick guide to which

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

form must be filed to report a particular payment. To order

S, Foreign Person’s U.S. Source Income Subject to

these instructions and additional forms, go to

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

or call 1-800-TAX-FORM

515, Withholding of Tax on Nonresident Aliens and Foreign

Entities.

(1-800-829-3676).

Caution: Because paper forms are scanned during

Need help? If you have questions about reporting on Form

processing, you cannot file with the IRS Forms 1096, 1097,

1099-OID, call the information reporting customer service site

1098, 1099, 3921, 3922, or 5498 that you print from the IRS

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

website.

Persons with a hearing or speech disability with access to

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

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

hours of operation are Monday through Friday from 8:30 a.m.

January 31, 2014.

to 4:30 p.m., Eastern time.

File Copy A of this form with the IRS by February 28, 2014.

If you file electronically, the due date is March 31, 2014. To file

electronically, you must have software that generates a file

according to the specifications in Pub. 1220, Specifications for

Form 1099-Oid - Original Issue Discount Department Of Treasury - 2013 Page 8