Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
U.S. taxpayers
holders of debt instruments |
| gptkbp:contains |
federal income tax withheld
amount of OID interest income payer information recipient information |
| gptkbp:filingDeadline |
February 28 (to IRS, paper)
March 31 (to IRS, electronic) January 31 (to recipient) |
| gptkbp:firstIssueDate |
1980s
|
| https://www.w3.org/2000/01/rdf-schema#label |
Form 1099-OID
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:relatedTo |
gptkb:Form_1040
gptkb:Form_1099-B gptkb:Form_1099-INT |
| gptkbp:requires |
original issue discount is $10 or more
|
| gptkbp:usedFor |
reporting interest income
reporting original issue discount |
| gptkbp:website |
https://www.irs.gov/forms-pubs/about-form-1099-oid
|
| gptkbp:bfsParent |
gptkb:IRS_Form_1099
|
| gptkbp:bfsLayer |
5
|