Notice2025-23318
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 1099-OID
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
December 19, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 1099-OID, Original Issue Discount.
Full Text
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<title>Federal Register, Volume 90 Issue 242 (Friday, December 19, 2025)</title>
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[Federal Register Volume 90, Number 242 (Friday, December 19, 2025)]
[Notices]
[Page 59656]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-23318]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted
for Public Comment; Comment Request for Form 1099-OID
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the public and other
Federal agencies to take this opportunity to comment on proposed and/or
continuing information collections, as required by the Paperwork
Reduction Act of 1995. Currently, the IRS is soliciting comments
concerning Form 1099-OID, Original Issue Discount.
DATES: Written comments should be received on or before February 17,
2026 to be assured of consideration.
ADDRESSES: Direct all written comments to Andr[eacute]s Garcia,
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or by email to <a href="/cdn-cgi/l/email-protection#d6a6a4b7f8b5b9bbbbb3b8a2a596bfa4a5f8b1b9a0"><span class="__cf_email__" data-cfemail="1c6c6e7d327f7371717972686f5c756e6f327b736a">[email protected]</span></a>. Please
include, ``OMB Number: 1545-0117--Public Comment Request Notice'' in
the Subject line.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Ronald J.
Durbala, at (202) 317-5746, at Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW, Washington, DC 20224, or through the
internet at <a href="/cdn-cgi/l/email-protection#f5a7bf9a8690859ddbb1808797949994b59c8786db929a83"><span class="__cf_email__" data-cfemail="b5e7ffdac6d0c5dd9bf1c0c7d7d4d9d4f5dcc7c69bd2dac3">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
public and Federal agencies with an opportunity to comment on proposed,
revised, and continuing collections of information. This helps the IRS
assess the impact and minimize the burden of its information collection
requirements. Comments submitted in response to this notice will be
summarized and/or included in the request for OMB approval. All
comments will become a matter of public record, and viewable on
relevant websites. For this reason, please do not include in your
comments information of a confidential nature, such as sensitive
personal information.
Comments are invited on: (a) Whether the collection of information
is necessary for the proper performance of the functions of the agency,
including whether the information shall have practical utility; (b) the
accuracy of the agency's estimate of the burden of the collection of
information; (c) ways to enhance the quality, utility, and clarity of
the information to be collected; (d) ways to minimize the burden of the
collection of information on respondents, including through the use of
automated collection techniques or other forms of information
technology; and (e) estimates of capital or start-up costs and costs of
operation, maintenance, and purchase of services to provide
information.
Title: Original Issue Discount.
OMB Number: 1545-0117.
Regulation Project Number: Form 1099-OID.
Abstract: Form 1099-OID is used for reporting original issue
discount as required by section 6049 of the Internal Revenue Code. It
is used to verify that income earned on discount obligations is
properly reported by the recipient.
Current Actions: There are changes to the burden indicators used to
compute burden. However, there is an estimated increase in the number
of responses previously approved by OMB.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit groups.
Estimated Number of Responses: 5,832,633.
Estimated Time per Respondent: 23 minutes.
Estimated Total Annual Burden Hours: 2,274,727.
Approved: December 16, 2025.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2025-23318 Filed 12-18-25; 8:45 am]
BILLING CODE 4830-01-P
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