Original Issue Discount
File 1099-OID Online
E-file 1099-OID to report $10 or more of original issue discount accrued to each holder of a bond, note or other debt instrument during the 2026 tax year. TaxFormHero offers bulk import from Excel, secure IRS transmission, and a filing deadline of March 31, 2027. E-filing starts from $1.99 a form with no signup fee or ongoing subscription requirements.
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How to E-File 1099-OID with TaxFormHero
Four steps, about ten minutes. Nothing to install and no subscription — you pay when you transmit.
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Step 01
Collect & import
Add the issuer once, then holders from their signed Form W‑9, singly or in bulk from our Excel/CSV template.
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Step 02
Verify before you file
TIN Matching checks name and number against IRS records, and validation catches the rest (optional).
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Step 03
We file with the IRS
We transmit directly as an IRS-authorized platform. No Form 1096 to prepare when you e-file.
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Step 04
Deliver the copies
Copies for your holders are free to download. Add Print & Mail, E‑Delivery or state filing.
Kept 4 years
1099-OID Pricing
Volume pricing — each band charged at its own rate
| Volume band | Charged at | Price per form |
|---|---|---|
| First 150 | forms 1–150 | $1.99 |
| Next 350 | forms 151–500 | $0.99 |
| Next 500 | forms 501–1,000 | $0.60 |
| Beyond 1,000 | every form after | $0.45 |
What 1,500 1099-OID forms actually costs
Optional add-ons
State Filing $0.99 / form
Direct filing for 41+ states. CFSF states are always free.
Print & Mail $1.69 / form
USPS first-class recipient copies from a SOC 2 audited facility.
E-Delivery $0.19 / form
Encrypted PDF copies emailed to your recipients.
TIN Matching $0.49 / check
Validate name/TIN pairs before filing to avoid penalties.
Included at no extra cost
- Direct IRS e-filing — no Form 1096 needed, it is a paper transmittal
- Free PDF copies for your holders to download and share
- Bulk Excel/CSV import and built-in error validation
- Secure storage of your filing data for 4 years
1099, 1098, W-2G, 5498 forms share this tier table. Volume tiers are counted per form type within a filing, so a large batch of 1099-OID reaches the cheapest band on its own.
Estimate Your Filing Cost1099-OID thresholds and deadlines by tax year
| Payments made in | General Form 1099-OID threshold | E-file deadline |
|---|---|---|
| 2026 | $10 or more | March 31, 2027 No change to the form |
| 2025 | $10 or more | March 31, 2026 Rev. 01/2024, the current revision |
| 2024 and earlier | $10 or more | Check the deadline for that tax year Filing late or amending an older year |
The $10 threshold has not moved and is not indexed for inflation. It does not apply where tax was withheld: an issuer that took backup withholding, or withheld and paid foreign tax on the OID, files the form whatever the amount.
Source: IRS, Instructions for Forms 1099-INT and 1099-OID (Rev. 01/2024)
Form 1099-OID for Tax Year 2026: no changes
The IRS instructions for this form have no What's New section. Forms 1099-INT and 1099-OID share one continuous-use revision, Rev. 01/2024, which stays in force until the IRS supersedes it. There is no 2026 edition to wait for and no new box to map.
The $10 threshold has not moved. If your 2025 holder file worked, it still works.
For what did change elsewhere in the catalogue, see our tax year 2026 changes page.
What is Form 1099-OID?
Original issue discount is the difference between what a debt instrument will pay at maturity and what it was issued for. The holder is taxed on that discount as it accrues, year by year, rather than when the instrument matures, and Form 1099-OID is how the issuer or broker tells the holder and the IRS how much accrued this year.
Box 1 carries the OID for the year; box 8 carries OID on U.S. Treasury obligations separately. Any stated interest paid on the same instrument goes in box 2, and boxes 5, 6 and 10 carry market discount, acquisition premium and bond premium where the payer reports them.
Holders use the form to report the accrued discount as interest income, and to adjust it for any premium or market discount shown.
Who needs to file Form 1099-OID?
- Issuers of bonds, notes, certificates of deposit and other debt instruments with OID of $10 or more for a holder in the year.
- Brokers and other middlemen who hold such an instrument for a customer, for the OID that accrued while they held it.
- Anyone who withheld federal income tax under the backup withholding rules, or withheld and paid foreign tax on the OID, whatever the amount — the $10 threshold does not apply then.
- Interest with no original issue discount goes on Form 1099-INT instead. The distinction is discount at issue versus stated interest, not the size of the payment.
Deadline for Filing Form 1099-OID (Tax Year 2026)
Filing 10 or more information returns in aggregate means e-filing is required, so the e-file date is the one that applies to most filers.
Dates shown are for tax year 2026, filed in 2027. Where a due date falls on a weekend or a legal holiday, it moves to the next business day.
Nothing changed on Form 1099-OID for 2026
The IRS instructions for this form have no What's New section. Forms 1099-INT and 1099-OID share a continuous-use revision — Rev. 01/2024 — that stays in force until the IRS supersedes it. There is no 2026 edition to wait for and no new box to map.
The $10 threshold has not moved and is not indexed for inflation. If your 2025 holder file worked, it still works.
Form 1099-OID box by box
| Box | What it holds |
|---|---|
| 1 | Original issue discount for the year |
| 2 | Other periodic interest |
| 3 | Early withdrawal penalty |
| 4 | Federal income tax withheld |
| 5 | Market discount |
| 6 | Acquisition premium |
| 7 | Description of the instrument |
| 8 | Original issue discount on U.S. Treasury obligations |
| 9 | Investment expenses |
| 10 | Bond premium |
| 11 | Tax-exempt OID |
| 12–14 | State, payer's state number, state tax withheld |
Box 1 and box 8 are the figures a holder's accountant will query. Treasury OID is kept apart because it is exempt from state and local income tax; the premium and discount boxes let the holder adjust what is actually taxable.
1099-OID or 1099-INT?
| The payment | Form |
|---|---|
| Discount built into the issue price, accruing to the holder year by year | 1099-OID, box 1 |
| Stated interest paid on the same OID instrument | 1099-OID, box 2 |
| Interest on an instrument issued at face value, with no OID | 1099-INT |
| Backup withholding, whatever the amount | 1099-OID — the $10 threshold does not apply |
One instrument, one form: where there is OID, the stated interest rides along in box 2 rather than on a separate 1099-INT.
Frequently Asked Questions: Filing 1099-OID Online
Common questions about e-filing Form 1099-OID with TaxFormHero. Still stuck? Contact our support team or browse the full FAQ page.
Reviewed by Nazrul Huda, MSA, IRS PTIN Holder
Sources: IRS, Instructions for Forms 1099-INT and 1099-OID (Rev. 01/2024) · IRS, Publication 1212, Guide to Original Issue Discount (OID) Instruments · IRS, General Instructions for Certain Information Returns