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1040ez Form Free File1040ez form free file Publication 1212 - Introductory Material Table of Contents Future Developments Photographs of Missing Children IntroductionOrdering forms and publications. 1040ez form free file Tax questions. 1040ez form free file Useful Items - You may want to see: Future Developments For the latest information about developments related to Pub. 1040ez form free file 1212, such as legislation enacted after it was published, go to www. 1040ez form free file irs. 1040ez form free file gov/pub1212. 1040ez form free file Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez form free file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez form free file 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. 1040ez form free file Introduction This publication has two purposes. 1040ez form free file 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. 1040ez form free file 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. 1040ez form free file The list of publicly offered OID debt instruments (OID list) is on the IRS website. 1040ez form free file The original issue discount tables, Sections I-A through III-F, are only available on the IRS website at www. 1040ez form free file irs. 1040ez form free file gov/pub1212 by clicking the link under Recent Developments. 1040ez form free file The tables are posted to the website in late November or early December of each year. 1040ez form free file The information on these lists come from the issuers of the debt instruments and from financial publications and is updated annually. 1040ez form free file (However, see Debt Instruments Not on the OID List, later. 1040ez form free file ) 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. 1040ez form free file 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. 1040ez form free file The OID reported by owners of a debt instrument on their income tax returns. 1040ez form free file The issuer's classification of an instrument as debt for federal income tax purposes. 1040ez form free file Instructions for issuers of OID debt instruments. 1040ez form free file 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. 1040ez form free file See the form instructions for more information. 1040ez form free file 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. 1040ez form free file NW, IR-6526 Washington, D. 1040ez form free file C. 1040ez form free file 20224 REMIC and CDO information reporting requirements. 1040ez form free file Brokers and other middlemen must follow special information reporting requirements for real estate mortgage investment conduits (REMIC) regular, and collateralized debt obligations (CDO) interests. 1040ez form free file The rules are explained in Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). 1040ez form free file Holders of interests in REMICs and CDOs should see chapter 1 of Publication 550 for information on REMICs and CDOs. 1040ez form free file Comments and suggestions. 1040ez form free file We welcome your comments about this publication and your suggestions for future editions. 1040ez form free file You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez form free file NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040ez form free file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez form free file You can send your comments from www. 1040ez form free file irs. 1040ez form free file gov/formspubs/. 1040ez form free file Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040ez form free file ” 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. 1040ez form free file Ordering forms and publications. 1040ez form free file Visit www. 1040ez form free file irs. 1040ez form free file 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. 1040ez form free file Internal Revenue Service 1201 N. 1040ez form free file Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez form free file If you have a tax question, check the information available on IRS. 1040ez form free file gov or call 1-800-829-1040. 1040ez form free file We cannot answer tax questions sent to any of the preceding addresses. 1040ez form free file 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)). 1040ez form free file Form (and Instructions) 1096 Annual Summary and Transmittal of U. 1040ez form free file S. 1040ez form free file 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. 1040ez form free file Prev Up Next Home More Online Publications
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