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View ICR - Agency Submission

OMB Control No: 1545-0117	ICR Reference No: 202602-1545-010
Status: Received in OIRA	Previous ICR Reference No: 202301-1545-008
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Original Issue Discount
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular	Date Submitted to OIRA: 06/30/2026

	Requested	Previously Approved
Expiration Date	36 Months From Approved	07/31/2026
Responses	5,832,633	4,411,100
Time Burden (Hours)	2,274,727	1,720,329
Cost Burden (Dollars)	0	0

ICR Summary of Burden

	Total Request	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	5,832,633	4,411,100	1,421,533
Annual Time Burden (Hours)	2,274,727	1,720,329	554,398
Annual Cost Burden (Dollars)	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The form 1099-OID has not changed, but IRS has updated its estimate of the time necessary to complete the form from 0.23 hours (13.8 minutes) to 0.39 hours (23.4 minutes) per response. The number of estimated respondents has increased by 1.421 million. The updated annual time estimate will increase the burden by 554,398 hours. We are submitting this request to update the burden estimates and for renewal purposes.

Annual Cost to Federal Government: $49,865

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination. Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination. Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

Agency Contact: Christine Best 859 320-3410 christine.a.best@irs.gov

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