Since 1984, the IRS has compiled the OID information reported by the issuer on Form 8281 and made that information available to the public in the OID tables.
Accrual period: the line 15 schedule of OID for the life of the instrument must be based on a 6-month accrual period.
Daily portion: the schedule must show the daily portion of OID for each accrual period and the total OID for each calendar year.
Exceptions, for example: do not file for regular interests of a REMIC or CDOs, instruments on which OID is de minimis, tax-exempt obligations, or short-term obligations.
| Question | Answer |
|---|---|
| Form Name | Form 8281 |
| Form Length | 4 pages |
| Fillable? | Yes |
| Fillable fields | 34 |
| Avg. time to fill out | 6 min |
| Edition | 12-2025 |
| Issuing agency | Department of the Treasury, Internal Revenue Service |
| Where to send | Two copies of Form 8281 and any attachments to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0209 |
| Filing deadline | Within 30 days after the date of issuance of an OID debt instrument or, if registered with the SEC after the date of issuance, within 30 days after the date the OID debt instrument is registered with the SEC |
| Matches the agency's file | Yes, checked October 11, 2026 |
| Other names | Form 8281, IRS Form 8281, 8281 form, Form 8281 PDF, Information Return for Publicly Offered Original Issue Discount Instruments, OID |
| Official source | Form 8281 (Rev 12-2025), Department of the Treasury, Internal Revenue Service |
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