Who do I list as the Payer's Name for a 1099-OID? My broker statement lists multiple municipal bonds with OID info - is it the broker or the bond?

[gloriah5200 · Accepted solution]

Usually the brokerage company is listed as the payer of the 1099-oid if it is from a combined substitute statement because they would report a summary of the OID income from all OID documents.

If it is only a 1099-OID issued, then it would be the issuer of the tax reporting document.