Publication 1212

Publication 1212

A form published by the IRS explaining tax matters related to original issue discount bonds. The publication contains information relevant to both bondholders and to brokers and dealers.
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However, in many circumstances a debt instrument issued in a private placement is registered with the SEC after the issue date and, therefore, no Form 8281 reporting was required, and the relevant OID information would not appear in Publication 1212.
IRS Publication 1212 is the primary tool for insuring for information reporting on original issue discount instruments.
OID bonds are to appear in IRS Publication 1212 after bond issuers -- primarily corporations -- supply IRS with information by filing Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments.
IRS Publication 1212, List of Original Issue Discount Instruments, contains a list of OID instruments.