OMB control number
Information Return for Publicly Offered Original Issue Discount Instruments
OMB 1545-0887 · TREAS/IRS.
OMB 1545-0887
Form 8281 is filed by the issuer of a publicly offered debt instrument having OID. The information is used to update Pub. 1212, Guide to Original Issue Discount (OID) Instruments, to enable brokers and other middlemen to identify publicly traded OID obligations, which they may hold as nominees for the true owners, so that they can meet the requirement to file Forms 1099-INT and 1099-OID as required by section 6049.
The latest form for Information Return for Publicly Offered Original Issue Discount Instruments expires 2026-12-31 and can be found here.
Latest Forms, Documents, and Supporting Material
Document Name |
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Form and Instruction |
Supporting Statement A |
Form 8281 Form 8281 - Information Return for Publicly Offered Original Issue Discount Instruments
2023 SS 1545-0887.docx
Form 8281 - Information Return for Publicly Offered Original Issue Discount Instruments All Historical Document Collections