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The Irs Tax Tables
Irs tax tables Publication 1212 - Introductory Material Table of Contents Future Developments Photographs of Missing Children IntroductionOrdering forms and publications. Irs tax tables Tax questions. Irs tax tables Useful Items - You may want to see: Future Developments For the latest information about developments related to Pub. Irs tax tables 1212, such as legislation enacted after it was published, go to www. Irs tax tables irs. Irs tax tables gov/pub1212. Irs tax tables Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs tax tables Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs tax tables You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs tax tables Introduction This publication has two purposes. Irs tax tables Its primary purpose is to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required. Irs tax tables The other purpose of the publication is to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns. Irs tax tables The list of publicly offered OID debt instruments (OID list) is on the IRS website. Irs tax tables The original issue discount tables, Sections I-A through III-F, are only available on the IRS website at www. Irs tax tables irs. Irs tax tables gov/pub1212 by clicking the link under Recent Developments. Irs tax tables The tables are posted to the website in late November or early December of each year. Irs tax tables The information on these lists come from the issuers of the debt instruments and from financial publications and is updated annually. Irs tax tables (However, see Debt Instruments Not on the OID List, later. Irs tax tables ) Brokers and other middlemen can rely on this list to determine, for information reporting purposes, whether a debt instrument was issued at a discount and the OID to be reported on information returns. Irs tax tables However, because the information in the list has generally not been verified by the IRS as correct, the following tax matters are subject to change upon examination by the IRS. Irs tax tables The OID reported by owners of a debt instrument on their income tax returns. Irs tax tables The issuer's classification of an instrument as debt for federal income tax purposes. Irs tax tables Instructions for issuers of OID debt instruments. Irs tax tables In general, issuers of publicly offered OID debt instruments must, within 30 days after the issue date, report information about the instruments to the IRS on Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments. Irs tax tables See the form instructions for more information. Irs tax tables Issuers should report errors in and omissions from the list in writing at the following address: IRS OID Publication Project SE:W:CAR:MP:T 1111 Constitution Ave. Irs tax tables NW, IR-6526 Washington, D. Irs tax tables C. Irs tax tables 20224 REMIC and CDO information reporting requirements. Irs tax tables Brokers and other middlemen must follow special information reporting requirements for real estate mortgage investment conduits (REMIC) regular, and collateralized debt obligations (CDO) interests. Irs tax tables The rules are explained in Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). Irs tax tables Holders of interests in REMICs and CDOs should see chapter 1 of Publication 550 for information on REMICs and CDOs. Irs tax tables Comments and suggestions. Irs tax tables We welcome your comments about this publication and your suggestions for future editions. Irs tax tables You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs tax tables NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Irs tax tables Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs tax tables You can send your comments from www. Irs tax tables irs. Irs tax tables gov/formspubs/. Irs tax tables Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs tax tables ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs tax tables Ordering forms and publications. Irs tax tables Visit www. Irs tax tables irs. Irs tax tables gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs tax tables Internal Revenue Service 1201 N. Irs tax tables Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs tax tables If you have a tax question, check the information available on IRS. Irs tax tables gov or call 1-800-829-1040. Irs tax tables We cannot answer tax questions sent to any of the preceding addresses. Irs tax tables Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 550 Investment Income and Expenses 938 Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). Irs tax tables Form (and Instructions) 1096 Annual Summary and Transmittal of U. Irs tax tables S. Irs tax tables Information Returns 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-INT Interest Income 1099-OID Original Issue Discount 8949 Sales and Other Dispositions of Capital Assets Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends Schedule D (Form 1040) Capital Gains and Losses W-8 Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY See How To Get Tax Help near the end of this publication for information about getting publications and forms. Irs tax tables Prev Up Next Home More Online Publications