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Tax forms 1040 ez Publication 1212 - Introductory Material Table of Contents Future Developments Photographs of Missing Children IntroductionOrdering forms and publications. Tax forms 1040 ez Tax questions. Tax forms 1040 ez Useful Items - You may want to see: Future Developments For the latest information about developments related to Pub. Tax forms 1040 ez 1212, such as legislation enacted after it was published, go to www. Tax forms 1040 ez irs. Tax forms 1040 ez gov/pub1212. Tax forms 1040 ez Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax forms 1040 ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax forms 1040 ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax forms 1040 ez Introduction This publication has two purposes. Tax forms 1040 ez Its primary purpose is to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required. Tax forms 1040 ez The other purpose of the publication is to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns. Tax forms 1040 ez The list of publicly offered OID debt instruments (OID list) is on the IRS website. Tax forms 1040 ez The original issue discount tables, Sections I-A through III-F, are only available on the IRS website at www. Tax forms 1040 ez irs. Tax forms 1040 ez gov/pub1212 by clicking the link under Recent Developments. Tax forms 1040 ez The tables are posted to the website in late November or early December of each year. Tax forms 1040 ez The information on these lists come from the issuers of the debt instruments and from financial publications and is updated annually. Tax forms 1040 ez (However, see Debt Instruments Not on the OID List, later. Tax forms 1040 ez ) Brokers and other middlemen can rely on this list to determine, for information reporting purposes, whether a debt instrument was issued at a discount and the OID to be reported on information returns. Tax forms 1040 ez However, because the information in the list has generally not been verified by the IRS as correct, the following tax matters are subject to change upon examination by the IRS. Tax forms 1040 ez The OID reported by owners of a debt instrument on their income tax returns. Tax forms 1040 ez The issuer's classification of an instrument as debt for federal income tax purposes. Tax forms 1040 ez Instructions for issuers of OID debt instruments. Tax forms 1040 ez In general, issuers of publicly offered OID debt instruments must, within 30 days after the issue date, report information about the instruments to the IRS on Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments. Tax forms 1040 ez See the form instructions for more information. Tax forms 1040 ez Issuers should report errors in and omissions from the list in writing at the following address: IRS OID Publication Project SE:W:CAR:MP:T 1111 Constitution Ave. Tax forms 1040 ez NW, IR-6526 Washington, D. Tax forms 1040 ez C. Tax forms 1040 ez 20224 REMIC and CDO information reporting requirements. Tax forms 1040 ez Brokers and other middlemen must follow special information reporting requirements for real estate mortgage investment conduits (REMIC) regular, and collateralized debt obligations (CDO) interests. Tax forms 1040 ez The rules are explained in Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). Tax forms 1040 ez Holders of interests in REMICs and CDOs should see chapter 1 of Publication 550 for information on REMICs and CDOs. Tax forms 1040 ez Comments and suggestions. Tax forms 1040 ez We welcome your comments about this publication and your suggestions for future editions. Tax forms 1040 ez You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax forms 1040 ez NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Tax forms 1040 ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax forms 1040 ez You can send your comments from www. Tax forms 1040 ez irs. Tax forms 1040 ez gov/formspubs/. Tax forms 1040 ez Click on “More Information” and then on “Comment on Tax Forms and Publications. Tax forms 1040 ez ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax forms 1040 ez Ordering forms and publications. Tax forms 1040 ez Visit www. Tax forms 1040 ez irs. Tax forms 1040 ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Tax forms 1040 ez Internal Revenue Service 1201 N. Tax forms 1040 ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax forms 1040 ez If you have a tax question, check the information available on IRS. Tax forms 1040 ez gov or call 1-800-829-1040. Tax forms 1040 ez We cannot answer tax questions sent to any of the preceding addresses. Tax forms 1040 ez Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 550 Investment Income and Expenses 938 Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). Tax forms 1040 ez Form (and Instructions) 1096 Annual Summary and Transmittal of U. Tax forms 1040 ez S. Tax forms 1040 ez Information Returns 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-INT Interest Income 1099-OID Original Issue Discount 8949 Sales and Other Dispositions of Capital Assets Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends Schedule D (Form 1040) Capital Gains and Losses W-8 Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY See How To Get Tax Help near the end of this publication for information about getting publications and forms. Tax forms 1040 ez Prev Up Next Home More Online Publications