Form 1000, Ownership Certificate
Form 1000 certifies who owns bond interest subject to withholding on certain older tax-free covenant bonds. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 1000?
Form 1000, Ownership Certificate, is a short certificate given to a withholding agent when interest is paid on bonds of a domestic or resident foreign corporation that contain a tax-free covenant. It identifies the owner of the interest so the withholding agent can apply the correct withholding treatment.
It applies to a narrow and mostly historical category of bonds, generally those issued with tax-free covenants before 1934. The completed certificate goes to the withholding agent, not to the IRS with your own tax return, and the agent uses it in its withholding records.
Who files 1000?
- Citizens or residents receiving interest on tax-free covenant bonds subject to withholding
- Fiduciaries and partnerships collecting that interest on behalf of owners
- Nonresident aliens whose covenant bond interest runs through a U.S. withholding agent
- Withholding agents who need the certificate on file to support the withholding they report
How to fill out 1000
- Enter the owner’s name, address, and taxpayer identification number in the ownership section.
- Identify the bond issue: the corporation that issued the bonds and the interest payment involved.
- Enter the interest amount and the date it was or will be paid.
- Complete the certification details that apply to the owner’s status.
- Download the finished PDF and deliver it to the withholding agent that pays the interest. Do not attach it to your income tax return.
Quick fill 1000 on this page
Prefer to see the form itself while you type? Open 1000 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
Do I send Form 1000 to the IRS?
No. You give it to the withholding agent that pays the bond interest. The agent keeps it to support the withholding it reports on its own returns.
Does Form 1000 apply to ordinary corporate bonds?
No. It only applies to bonds containing a tax-free covenant, a feature of certain bonds issued generally before 1934. Interest on ordinary modern bonds is reported through forms such as the 1099-INT instead.
Who counts as the withholding agent?
Usually the corporation paying the interest or its paying agent, such as a bank or trustee that handles the bond interest payments.