Statements (31)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
bonds
notes other debt instruments |
| gptkbp:contains |
federal income tax withheld
amount of OID interest income payer information recipient information |
| gptkbp:filingDate |
gptkb:IRS
|
| gptkbp:filingDeadline |
February 28 (to IRS, paper)
March 31 (to IRS, electronic) January 31 (to recipient) |
| https://www.w3.org/2000/01/rdf-schema#label |
IRS Form 1099-OID
|
| gptkbp:introducedIn |
1984
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:language |
English
|
| gptkbp:penalty |
IRS penalties
|
| gptkbp:providesFor |
gptkb:IRS
taxpayer |
| gptkbp:publicLawNumber |
gptkb:1099-OID
|
| gptkbp:relatedTo |
gptkb:Form_1099_series
|
| gptkbp:reportsTo |
federal income tax withheld
interest income |
| gptkbp:requires |
original issue discount of $10 or more
|
| gptkbp:usedBy |
payers of original issue discount
recipients of original issue discount |
| gptkbp:usedFor |
reporting original issue discount
|
| gptkbp:website |
https://www.irs.gov/forms-pubs/about-form-1099-oid
|
| gptkbp:bfsParent |
gptkb:IRS
|
| gptkbp:bfsLayer |
5
|