Get IRS Instruction 1099-INT & 1099-OID 2014
Go to www.irs.gov/form1099int or www.irs.gov/form1099oid. What's New New reporting requirements. There are new reporting requirements for a debt instrument that is a covered security under Regulations section 1.6045-1(a)(15)(i)(C) and that is acquired by a taxpayer with market discount, bond premium, or acquisition premium. See TD 9616, available at www.irs.gov/irb/2013-20 IRB/ar07.html. For more information, see the instructions for boxes 10 and 11 under Specific Instructions for Form 1099-INT.
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