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Form 1099-OID - Original Issue Discount. Use Form 1099-OID Copy A to print and mail payment information to the IRS. 1099-OID Forms are 2up on an 8 1/2 x 11" sheet with a 1/2" side perforation and are printed with required red scannable ink on 20# laser paper. Mail in a batch to the IRS. Order by number of forms, not sheets.