Form 1099-OID Original Issue Discount by JustinRyer

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									                                                                                              At Your Service       800.968.1099
Form 1099-OID               Original Issue Discount

 What to Report

 Original issue discount.




 Due Dates                                                                          If date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.

                                 To Internal Revenue Service                                                                        To Recipient
                                    Paper: February 28                                                                              January 31
                                     E-File: March 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         If your principal business, office or agency, or legal residence in the case of an
                        of an individual, is located in:                                                           individual, is located in:

    Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia,               Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana,
   Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire,                Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska,
   New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania,                  Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota,
            Rhode Island, Texas, Vermont, Virginia, West Virginia                                      Tennessee, Utah, Washington, Wisconsin, Wyoming

                                  Filing Address                                                                             Filing Address

                           Department of the Treasury                                                                Department of the Treasury
                         Internal Revenue Service Center                                                           Internal Revenue Service Center
                                Austin, TX 73301                                                                       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.


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                                                                                          At Your Service     800.968.1099
Where To File Federal - E-file
        WinFiler         www.winfiler.com

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                           IRS General Instructions: http://www.irs.gov/pub/irs-pdf/i1099gi.pdf

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