# Reporting of Original Issue Discount on Tax-Exempt Obligations; Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options
> **IRS** · Final regulations. · Published 2016-02-18 · Effective 2016-02-18 · 81 FR 8149
## Document
- **Document number:** 2016-03429
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 8149
- **CFR reference:** 26 CFR 1
- **Publication date:** 2016-02-18
- **Effective date:** 2016-02-18
- **Treasury docket:** TD 9750
## Abstract

This document contains final regulations relating to information reporting by brokers for transactions involving debt instruments and options, including the reporting of original issue discount (OID) on tax-exempt obligations, the treatment of certain holder elections for reporting a taxpayer's adjusted basis in a debt instrument, and transfer reporting for section 1256 options and debt instruments. The regulations in this document provide guidance to brokers and payors and to their customers.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/02/18/2016-03429/reporting-of-original-issue-discount-on-tax-exempt-obligations-basis-and-transfer-reporting-by)
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