1099-OID PRE-FILING BATCH RECONCILIATION
Reporting Year: 2026
Filer/Institution Name:
System/Database Extract Date:
Prepared By:

POPULATION VALIDATION
[ ] All reportable lots extracted (including intra-year sales/calls).
[ ] Exempt recipients (corporations, IRAs) correctly suppressed.
[ ] Short-term OID (<= 1 year) correctly routed to Form 1099-INT.

BOX MAPPING & AGGREGATION
[ ] Box 1 (Taxable OID) excludes Treasury and tax-exempt OID.
[ ] Box 2 (Stated Interest) is segregated from OID calculations.
[ ] Box 8 (Treasury OID) accurately captures all Treasury instruments.
[ ] Box 11 (Tax-Exempt OID) captures post-2016 covered securities.

NET/GROSS CONVENTION CHECK
[ ] Acquisition premium convention documented (Net in Box 1/8/11 vs Gross + Box 6).
[ ] Bond premium convention documented (Net in Box 2 vs Gross + Box 10).
[ ] System output matches the documented institutional convention.

ADMINISTRATIVE & WITHHOLDING
[ ] Box 4 aggregate ties out to internal backup withholding ledgers.
[ ] FATCA filing requirement box checked for applicable accounts.
[ ] Account numbers populated for all FATCA or multi-account payees.

APPROVAL
Exceptions Identified:
Resolution/Correction Applied:
Approved for IRS Transmission By:
Date Approved: