OID TRANSFER INTAKE AND REPORTING CHECKLIST
Tax Year:
Client Account Number:
Security CUSIP/Identifier:

1. TRANSFER TIMELINE VALIDATION
[ ] Date position removed from outgoing broker:
[ ] Date position received by incoming broker:
[ ] Overlap check: Ensure no duplicate days in holding periods.

2. METADATA INTAKE (RECEIVING BROKER)
[ ] Transfer file processed successfully.
[ ] Original acquisition date recorded:
[ ] Original cost basis and prior adjustments loaded.
[ ] Covered security status validated based on acquisition date.

3. TAX CALCULATION PARAMETERS
[ ] Partial year OID accrual calculated (Box 1 / Box 8).
[ ] Periodic interest (Box 2) verified against record dates.
[ ] Acquisition premium amortization calculated for covered period (Box 6).
[ ] Bond premium amortization allocated to stated interest (Box 10).

4. EXCEPTION HANDLING
[ ] Missing lot history identified.
[ ] Manual source-record request sent to outgoing broker.
[ ] Corrected 1099-OID scheduled if metadata arrived post-issuance.

Reviewer Initial:
Date Completed: