1099-OID 2023

What's New for 2023

Field Name	Size	Type	Description	Notes
See Form Filer Common Fields			Filer fields common to all form types.
See Recipient Common Fields			Recipient fields common to all form types.
2nd TIN Notice	1	Checkbox	Second TIN Notice	X / Y / T / 1 = Checked
FATCA Checkbox	1	Checkbox	FATCA Filing Requirement Indicator	X / Y / T / 1 = Checked
Box 1 Amount	12	Amount	Box 1: Original Issue Discount
Box 2 Amount	12	Amount	Box 2: Other periodic interest
Box 3 Amount	12	Amount	Box 3: Early withdrawal penalty
Box 4 Amount	12	Amount	Box 4: Federal income tax withheld
Box 5 Amount	12	Amount	Box 5: Market discount
Box 6 Amount	12	Amount	Box 6: Acquisition premium
Box 7 All Lines	60	Text	Box 7: Description
Box 8 Amount	12	Amount	Box 8: Original issue discount on U.S. Treasury obligations
Box 9 Amount	12	Amount	Box 9: Investment expenses
Box 10 Amount	12	Amount	Box 10: Bond premium
Box 11 Amount	12	Amount	Box 11: Tax-exempt OID
Box 12 State	2	Text	Box 12: State Name	Use state abbreviation
Box 13 State ID	14	Text	Box 13: State Identification Number	Given by State Department of Revenue
Box 14 Amount	12	Amount	Box 14: State Tax Withheld
See Form Common Fields			Form fields common to all form types.

IRS 1099-OID Form: https://www.irs.gov/pub/irs-pdf/f1099oid.pdf