IRS Form 1099-OID (Tax Year 2026)
Original Issue Discount
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No TCC. No ID.me.
No IRS Setup Required
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Secure. Compliant.
IRS A2A-Approved
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Fast, Accurate,
and Hassle-Free
IRS Form 1099-OID reports original issue discount (OID), the difference between a debt instrument’s redemption price at maturity and its issue price. Issuers, brokers and other middlemen file it for bonds, notes, certificates of deposit and similar debt when a holder has $10 or more of OID for the year. We handle 1099-OID IRIS filing for you, with no TCC or IRS setup on your end.
IRIS Filing Pricing
- Each filing covers one form type
- Unlimited payers (EINs) in one filing
- Combined Federal/State filing, where applicable
Secure IRIS A2A Filing
- Filed directly through our IRS A2A-approved channel
- No TCC, ID.me, or IRS setup needed on your end
- Data validated, then you approve PDF copies before we file
- SOC 2 compliant portal for secure file handling
Want pricing for your filing?
Filing high volumes or several form types? Tell us roughly how many forms you file and we'll send a custom quote.
Prefer to talk? Call (480) 706-6474
HOW OUR IRIS FILING PROCESS WORKS
Upload Your File
Upload your Excel or CSV file securely.
We Validate & Format
We format and validate your data to IRS standards.
Review & Approve
We generate IRS-ready PDFs for your approval.
Filed Directly to IRS
Your forms are e-filed securely using IRIS.
No manual processing. Fully automated IRIS submission.
Frequently Asked Questions (FAQs)
How does your 1099-OID filing service work?You upload your 1099-OID data to our secure client portal. The portal checks it as you upload, so you can fix any issues right away. You then approve a PDF of the forms, and we e-file them through IRIS.
No. We handle the IRS IRIS filing process using our established IRIS A2A transmission system. You do not need to obtain a TCC, complete IRIS enrollment, or configure IRS accounts yourself.
You file Form 1099-OID for each holder with at least $10 of original issue discount for the year, or anyone you withheld backup withholding or foreign tax from. Issuers of debt instruments and brokers or middlemen holding them for owners usually file. See the IRS instructions for Form 1099-OID for the full rules.
Recipients must get their copy by January 31. If you e-file, the IRS copy is due by March 31. When a date falls on a weekend or holiday, it moves to the next business day.
Yes. We handle original filings of any size, plus corrections and prior years. Corrections and prior years are quoted separately, so just ask.
Yes. Form 1099-OID is part of the IRS Combined Federal/State Filing (CF/SF) program, so participating states can be included with your federal filing. We don’t file directly with states, and some states have their own rules, so check what your state requires.
1099FIRE used to sell 1099-OID software for the IRS FIRE system, where you created a file and uploaded it to the IRS yourself. IRIS has no upload screen for that. Filings go through a secure A2A connection, which can’t be packaged as downloadable software.
So we now offer a 1099-OID e-filing service instead. Upload your file to our secure portal, approve the PDF copies, and we file it through IRIS.
