At Your Service
800.968.1099
Form 1099-OID
What to Report
Original issue discount.
Original Issue Discount
Due Dates To Internal Revenue Service
Paper: February 28 E-File: March 31
If date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.
To Recipient
January 31 March 15 for reporting by trustees and middlemen of WHFITs.
To State Agency
http://www.greatland.com/StateFilingDeadlines.pdf
Where To File Federal – Paper
If your principal business, office or agency, or legal residence in the case of an individual, is located in: Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia Filing Address Department of the Treasury Internal Revenue Service Center Austin, TX 73301 If your principal business, office or agency, or legal residence in the case of an individual, is located in: Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming Filing Address Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999
International: If your legal residence or principal place of business or principal office or agency is outside the United States, use the Austin, TX filing address.
Page 1 of 2
At Your Service Where To File Federal - E-file
WinFiler www.winfiler.com
800.968.1099
Federal Filing Requirements
Copy A—For Internal Revenue Service Center Copy B—For Recipient Copy C—For Payer or State Copy
Federal E-Filing Requirement
Any person, including a corporation, partnership, individual, estate, and trust, who is required to file 250 or more information returns must file such returns electronically. The 250 or more requirement applies separately for each type of return and separately to each type of corrected return. For example, if you must file 100 Forms 1099-B and 300 Forms 1099-INT, Forms 1099-B need not be filed electronically since they do not meet the threshold of 250. However, Forms 1099-INT must be filed electronically since they meet the threshold of 250.
Federal Transmittal Form Requirement Paper: Form 1096 E-file: None Required IRS Specific Instructions: http://www.irs.gov/pub/irs-pdf/i1099int.pdf Shop Greatland.com IRS General Instructions: http://www.irs.gov/pub/irs-pdf/i1099gi.pdf
Page 2 of 2