The Internal Revenue Service will not publish an Advance Release of 2022 Original Issue Discount (OID) Tables. The 2022 OID Tables will be posted as a Final Release in early 2023. Details about the deadlines to furnish and file information returns that rely on these tables and how to obtain an extension to these deadlines can be found in the 2022 General Instructions for Certain Information Returns, available at IRS.gov.
