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The Internal Revenue Service has released the Advance OID Tables which include information received January through December 2024. The following tables are included:
- Section I-A (Corporate Debt Instruments Issued Before 1985)
- Section I-B (Corporate Debt Instruments Issued After 1984)
Note: Debt instruments which matured or were entirely called before 2024 are not included.
- Section I-C (Treasury Inflation-Protected Securities)
- Section II (U.S. Treasury STRIP Table)
- Section III-A (Short-Term US Treasury Bills)
- Section III-B (Federal Home Loan Banks Short-Term Obligations)
- Section III-C (Federal National Mortgage Association Short-Term Obligations)
- Section III-D (Federal Farm Credit Banks Short-Term Obligations)
- Section III-E (Federal Home Loan Mortgage Corporation Short-Term Obligations)
- Section III-F (Federal Agricultural Mortgage Corporation Short-Term Obligations)
The 2024 tables are available in three formats:
The 2024 OID tables in Microsoft Word and HTML are available upon request to pub1212@irs.gov. Please specify desired format.
Prior year versions of the tables are also available.
OID tables
| Tax year | Text format | PDF format |
|---|---|---|
| 2023 | 2023 OID tables (TXT) | 2023 OID tables PDF |
| 2022 | 2022 OID tables (TXT) | 2022 OID tables PDF |
| 2021 | 2021 OID tables (TXT) | 2021 OID tables PDF |
| 2020 | 2020 OID tables (TXT) | 2020 OID tables PDF |
| 2019 | 2019 OID tables (TXT) | 2019 OID tables PDF |
You can also download the compressed (ped) versions of the tables for the following prior years: