# 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.
**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 Andrés Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to *[email protected].* 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 *[email protected].*
**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.