2025 Original Issue Discount (OID) Treasury Tables
Summary
The IRS has released the 2025 Original Issue Discount (OID) Tables for Treasury Instruments, available as a ZIP file containing Section I-C (Inflation-Indexed Debt Instruments), Section II (Stripped Components of U.S. Treasury and Government-Sponsored Enterprises), and Section III-A (Short-Term Treasury Bills maturing January 2025 through December 2026). These annual tables are used to calculate OID accruals for tax reporting purposes.
What changed
The IRS announced the availability of the 2025 OID Treasury Tables, which include three sections: Section I-C covering Inflation-Indexed Debt Instruments, Section II covering Stripped Components of U.S. Treasury and Government-Sponsored Enterprises, and Section III-A covering Short-Term Treasury Bills issued at a discount maturing through December 2026. The tables are provided in a single ZIP file for download.
Tax professionals and investors holding Treasury instruments with OID should download and use the 2025 tables to calculate OID accruals for tax reporting. The tables are used in conjunction with IRS Publication 1212. No compliance deadline is specified as this is an informational release providing updated reference tables for existing reporting requirements.
What to do next
- Download the 2025 OID ZIP file from IRS.gov for use in OID calculations
- Use the updated tables when calculating OID accruals for Treasury instruments held during 2025
- Reference IRS Publication 1212 for guidance on applying the OID tables to specific instruments
Archived snapshot
Apr 1, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
Original Issue Discount (OID) tables
- Current year
- Prior year
- Accessible
- eBooks
- Browser-friendly forms and publications
- Mobile-friendly forms
- Post release changes to forms
- Order forms and publications
- Help with forms and instructions
- Comment on tax forms and publications
The 2025 Original Issue Discount (OID) Tables for Treasury Instruments are available. These Tables include:
- Section I-C. Inflation-Indexed Debt Instruments
- Section II. STRIPPED COMPONENTS OF U.S. TREASURY AND GOVERNMENT-SPONSORED ENTERPRISES
- Section III-A: Short Term U.S. Treasury Bills Issued at a Discount and Maturing January 2025 - December 2026 The files are available in a single ZIP file, 2025 OID ZIP.
Additional information regarding the remaining sections of the 2025 OID Tables will be forthcoming.
Prior year OID tables
You can also download the compressed (zipped) versions of the tables for the following prior years:
- 2024 OID ZIP
- 2023 OID ZIP
- 2022 OID ZIP
- 2021 OID ZIP
- 2020 OID ZIP Page Last Reviewed or Updated: 31-Mar-2026
- Share
Named provisions
Related changes
Get daily alerts for IRS Post-Release Form Changes
Daily digest delivered to your inbox.
Free. Unsubscribe anytime.
About this page
Every important government, regulator, and court update from around the world. One place. Real-time. Free. Our mission
Source document text, dates, docket IDs, and authority are extracted directly from IRS.
The summary, classification, recommended actions, deadlines, and penalty information are AI-generated from the original text and may contain errors. Always verify against the source document.
Classification
Who this affects
Taxonomy
Browse Categories
Get alerts for this source
We'll email you when IRS Post-Release Form Changes publishes new changes.
Subscribed!
Optional. Filters your digest to exactly the updates that matter to you.