Important Change

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843- 5678) if you recognize a child.

Important Reminder

OID list no longer on electronic bulletin board (IRP-BBS). The original issue discount (OID) list at the end of this publication is no longer available on the electronic bulletin board. You can now download it with the rest of Publication 1212 from our web site at www.irs.gov. Go to the Forms and Publications page and select Forms and Publications by Date or Forms and Publications by Number. Then select Publication 1212 from the list. Also, be sure to select "SGML Text."

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