Form 1099-OID

INTEREST FORFEITURE--Amounts of interest or principal forfeited as a penalty for early withdrawal of savings from a time savings account. Underlying asset account is the amount of the early withdrawal. The money field is positive.

ORIGINAL ISSUE DISCOUNT--The difference between the issue price and the stated redemption price at maturity. In the case of bonds or other evidences of indebtedness registered with the Securities and Exchange Commission, "issue price" means the initial offering price to the public at which price a substantial amount such bonds, etc. were sold. The underlying asset is the bond generating the OID.