Artículo Nominee.. Nominee.

id="en_US_2025_publink1000171534"> Nominee. If someone else is the record holder (the registered owner) of an OID instrument belonging to you and receives a Form 1099-OID on your behalf, that person must give you a Form 1099-OID. Refiguring OID shown on Form 1099-OID. You may need to refigure the OID shown in Form 1099-OID, box 1 or box 8 if either of the following applies. You bought the debt instrument after its original issue and paid a premium or an acquisition premium. The debt instrument is a stripped bond or a stripped coupon (including certain zero coupon instruments). See Pub. 1212 and Form 1099-OID for information regarding figuring the correct amount of OID to include on your income tax return. Refiguring periodic interest shown on Form 1099-OID. If you disposed of a debt instrument or acquired it from another holder during the year, see Bonds Sold Between Interest Dates , earlier, for information about the treatment of periodic interest that may be shown in Form 1099-OID, box 2 for that instrument. Certificates of deposit (CDs). A CD is a debt instrument. If you buy a CD with a maturity of more than 1 year, you must include in income each year a part of the total interest due and report it in the same manner as other OID. This also applies to similar deposit arrangements with banks, building and loan associations, etc., including: Time deposits, Bonus plans, Savings certificates, Deferred income certificates, Bonus savings certificates, and Growth savings certificates. Bearer CDs. CDs issued after 1982 must generally be in registered form. Bearer CDs are CDs not in registered form. They aren’t issued in the depositor’s name and are transferable from one individual to another. Banks must provide the IRS and the person redeeming a bearer CD with a Form 1099-INT. More information. See chapter 1 of Pub. 550 for more information about OID and related topics, such as market discount bonds. When To Report Interest Income When to report your interest income depends on whether you use the cash method or an accrual method to report income. Cash method. Most individual taxpayers use the cash method. If you use this method, you generally report your interest income in the year in which you actually or constructively receive it. However, there are special rules for reporting the discount on certain debt instruments. See U.S. Savings Bonds and Original Issue Discount (OID) , earlier. Example. On August 31, 2023, you loaned another individual $2,000 at 4% interest, compounded annually. You aren’t in the business of lending money. The note stated that principal and interest would be due on August 30, 2025. In 2025, you received $2,163.20 ($2,000 principal and $163.20 interest). If you use the cash method, you must include in income on your 2025 return the $163.20 interest you received in that year. Constructive receipt. You constructively receive income when it is credited to your account or made available to you. You don’t need to have physical possession of it. For example, you are considered to receive interest, dividends, or other earnings on any deposit or account in a bank, savings and loan, or similar financial institution, or interest on life insurance policy dividends left to accumulate, when they are credited to your account and subject to your withdrawal. You constructively receive income on the deposit or account even if you must: Make withdrawals in multiples of even amounts; Give a notice to withdraw before making the withdrawal; Withdraw all or part of the account to withdraw the earnings; or Pay a penalty on early withdrawals, unless the interest you are to receive on an early withdrawal or redemption is substantially less than the interest payable at maturity. Accrual method. If you use an accrual method, you report your interest income when you earn it, whether or not you have received it. Interest is earned over the term of the debt instrument. Example. If, in the previous example, you use an ac