Owner of bonds
The owner's name, U.S. identifying number and address, including city or town, state or province, country and ZIP or foreign postal code.
1000
Ownership Certificate
- Agency
- IRS
- Revision
- Rev. September 2016
- Fillable fields
- 14
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 1000: Ownership Certificate
Form 1000 is the IRS Ownership Certificate. The form says it is to be used by a U.S. citizen, resident individual, fiduciary, partnership, or nonresident partnership all of whose members are citizens or residents, in connection with interest on bonds of a corporation containing a tax-free covenant and issued before January 1, 1934.
The certificate goes to the withholding agent, not to the IRS. It lists the owner of the bonds, the withholding agent, the bond issue, the interest dates and the gross amount of interest paid, sorted into two classes of bond owners. Page 2 of the form holds short instructions for the owner, fiduciary, trustee, or agent and for withholding agents.
You can fill out Form 1000 free in your browser on this page and download it without an account.
What's on Form 1000
Withholding agent
The name, employer identification number and U.S. address of the withholding agent.
Certification and signature
A statement that, to the best of the signer's knowledge and belief, the information is correct. Then the signature of the owner, fiduciary, trustee, or agent, that signer's address, and the name of an estate or trust if one applies.
Bond and interest dates
The name of the bond and date of issue, the date interest is due and the date interest is paid.
Classes of bond owners
Line 1 is for (a) an individual, estate, or trust whose taxable income exceeds the deductions for exemptions, or (b) a partnership, with columns for the gross amount of interest paid and the tax assumed (2%). Line 2 is for an individual, estate, or trust whose taxable income does not exceed the deduction for exemptions, marked no tax paid by corporation.
How to fill out Form 1000
- 1
One form per bond issue
The instructions say to use a separate Form 1000 for each issue of bonds.
- 2
Owner details
Enter the owner's name, U.S. identifying number and full address.
- 3
Withholding agent details
Enter the withholding agent's name, employer identification number and U.S. address.
- 4
Bond and interest
Enter the name of the bond and its date of issue, the date interest was due and the date it was paid.
- 5
Class of bond owner
Enter the gross amount of interest paid on line 1 or line 2, whichever class of bond owner the form describes for the owner. Line 1 also has a column for the tax assumed at 2%.
- 6
Sign
The owner, fiduciary, trustee, or agent signs the certification. A fiduciary, trustee, or agent adds their address, and an estate or trust enters its name.
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Where it goes, timing and records
Where to file
The instructions say to file the form with the withholding agent for interest payments on bonds that have a tax-free covenant and that were issued before 1934.
Not sent to the IRS
The instructions for withholding agents say "Do not send Form 1000 to the IRS" and to use Form 1042 to summarize Forms 1000.
Amended certificates
If amended certificates are necessary, the instructions say to forward them to the withholding agent by February 1 of the following year.
Record keeping
The withholding agent keeps Form 1000 for at least 4 years after the end of the last calendar year in which the income the form applies to is paid.
Foreign debtor corporations
If a nonresident foreign corporation with a fiscal or paying agent in the United States issues the obligation, the instructions say to modify the form to show the nonresident debtor corporation's name and address in addition to those of the U.S. fiscal or paying agent.
Related forms
Who fills out Form 1000?
The form names who uses it and who receives it. The owner side completes and signs it, and the withholding agent keeps it.
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Questions about Form 1000
Do I send Form 1000 to the IRS?
No. The instructions say to file it with the withholding agent, and the withholding agent instructions say "Do not send Form 1000 to the IRS."
Which bonds does Form 1000 cover?
The form says it is used in connection with interest on bonds of a corporation containing a tax-free covenant and issued before January 1, 1934.
Who signs the certificate?
The owner, fiduciary, trustee, or agent, certifying that to the best of their knowledge and belief the information on the form is correct.
Is one form enough for several bond issues?
No. The instructions say to use a separate Form 1000 for each issue of bonds.
What does the withholding agent do with it?
The instructions say the withholding agent uses Form 1042 to summarize Forms 1000 and keeps each one for at least 4 years after the end of the last calendar year in which the income it applies to is paid.
Are there separate instructions?
The instructions are printed on page 2 of the form itself, one part for the owner, fiduciary, trustee, or agent and one part for withholding agents.