Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
bonds
notes other debt instruments certificates of deposit |
| gptkbp:filingDeadline |
February 28 (to IRS, paper)
March 31 (to IRS, electronic) January 31 (to recipient) |
| gptkbp:hasBox |
Box 1 Original issue discount
Box 2 Other periodic interest Box 4 Federal income tax withheld |
| https://www.w3.org/2000/01/rdf-schema#label |
1099-OID
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:relatedTo |
gptkb:Form_1040
gptkb:Form_1099_series |
| gptkbp:reportsTo |
federal income tax withheld
interest income |
| gptkbp:requires |
holders of debt instruments with OID
|
| gptkbp:usedBy |
financial institutions
taxpayers |
| gptkbp:usedFor |
reporting original issue discount
|
| gptkbp:bfsParent |
gptkb:IRS_Form_1099-OID
|
| gptkbp:bfsLayer |
6
|