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Form 1000: Application for an Assurance of Support
IRS Form 1000 is an Ownership Certificate used to report interest on bonds of a corporation with a tax-free covenant, issued before January 1, 1934. The form requires the owner to certify accuracy and must be filed by February 1 of the following year if amended.
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HOME_AFFAIRS Form 1000 - Application for an Assurance of Support
IRS Form 1000 is an Ownership Certificate used to report interest on bonds of a corporation with a tax-free covenant, issued before January 1, 1934. The form requires the owner to certify accuracy and must be filed by February 1 of the following year if amended.
Risk Radar
Scan points- 1Do not send Form 1000 directly to the IRS; it must be filed with the withholding agent first.
- 2Filing a single Form 1000 when multiple bond issues exist.
- 3Not using Form 1000 if the issuer is a nonresident foreign corporation (and omitting debtor details).
- 4Failing to sign the form by the owner, fiduciary, trustee, or agent.
- 5Sending the completed Form 1000 directly to the IRS instead of the withholding agent.
Plain English
This form certifies who owns specific corporate bonds that have a tax-free covenant and were issued before 1934. It ensures the Internal Revenue Service knows who received the interest payments so taxes can be correctly calculated. A separate Form 1000 must be used for every different issue of these bonds.
Submission Date
- Filing date: If amended certificates are necessary, they must be forwarded to the withholding agent by February 1 of the following year. A separate Form 1000 is required for each issue of bonds.
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when reporting interest on bonds of a corporation that contains a tax-free covenant and was issued before January 1, 1934.
- Do not use Form 1000 when the bond is issued by a foreign entity without a fiscal or paying agent in the U.S., unless you modify the form to show the nonresident debtor corporation's details.
- Check Form 1042 instead when summarizing multiple Forms 1000 for interest payments.
Form selector
Use this form or another form?
Reporting income from a bond issued by an individual, estate, or trust with high taxable income
To correctly assign the tax status to the interest paid
✓ Check box 1(a)
Reporting income from a partnership where taxable income is not exceeding the deduction for exemptions
This determines if the corporation pays no tax on the interest
✓ Check box 2
Filing an amended certificate after the end of the last calendar year in which the income was paid
Amendments must be forwarded to the withholding agent by February 1 of the following year
✓ Use a separate Form 1000 for each issue.
Deadline or filing window
The filing trigger is the payment of interest on bonds. If an amendment is necessary, it must be forwarded to the withholding agent by February 1 of the following year. The form must be used for each issue of bonds separately.
Checklist
What you need before filling it out
Owner of bonds
U.S. identifying number, Name, Employer identification number, Address of owner · Form 1000 (p.1)
Withholding Agent Info
U.S. address of withholding agent (number and street, city or town, state, and ZIP code) · Form 1000 (p.1)
Bond Details
Name of bond and date of issue, Date interest due, Date interest paid · Form 1000 (p.1)
Fiduciary/Agent Address
Number and street, city or town, state or province, ZIP or foreign postal code · Form 1000 (p.1)
Nonresident Foreign Corp Modifier
Name and address of nonresident debtor corporation · Form 1000 (p.2)
Filing Deadline for Amendments
February 1 of the following year · Page 2 Instructions
Before you submit
- 1Ensure all required fields on Form 1000 are completed based on your status.
- 2Verify that you have listed the correct U.S. identifying number for the owner of bonds.
- 3Confirm the name and address of the withholding agent is accurate.
- 4Check that the 'Name of bond' matches the bond document exactly.
- 5Select the appropriate box (1a, 2, etc.) corresponding to your tax status.
- 6If filing for a nonresident foreign corporation, confirm you have added the debtor corporation's name and address.
- 7Sign or have the authorized agent sign the certification statement on Form 1000.
How to file this form
- 1Complete all required fields of IRS Form 1000 using the current September 2016 edition, ensuring you use a separate form for each bond issue.
- 2If filing as an agent or fiduciary, provide your signature and include your address on Form 1000.
- 3File this completed Form 1000 with the withholding agent who handles interest payments for bonds issued before 1934 by a domestic corporation or resident/nonresident foreign corporation.
- 4Keep a copy of IRS Form 1000 for at least 4 years after the end of the last calendar year in which the income applies.
Known limitations
- 1Form 1000 applies to interest on bonds of a corporation containing a tax-free covenant and issued before January 1, 1934.
- 2The form is used by a U.S. citizen, resident individual, fiduciary, partnership, or nonresident partnership all of whose members are citizens or residents.
- 3If the bond issuer is a nonresident foreign corporation with a fiscal or paying agent in the United States, Form 1000 must be modified to include the name and address of the nonresident debtor corporation alongside the U.S. agent's details.
Field map
Compact field-by-field guide
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision September 2016 (Form 1000, Rev. 9-2016). The source provides general information about Form 1000 at www.irs.gov/uac/about-form-1000 but does not specify if a newer revision has superseded it.
What changed or needs a fresh check
- Edition date — confirm the revision reads September 2016 (or 9-2016)
- OMB Number — confirm it reads 1545-0054
- Filer Requirement — confirm you are a U.S. citizen, resident individual, fiduciary, partnership, or nonresident partnership with all members as citizens/residents.
- Mailing address — confirm the primary filing address is NW, IR-6526, Washington, DC 20224 (but remember not to mail it there)
- Tax Assumed Rate — confirm the rate listed is 2%.
Quick Facts
Downloads
After you file
- 1Keep Form 1000 for at least 4 years after the end of the last calendar year in which the income it applies to is paid.
- 2If amended certificates are necessary, forward them to the withholding agent by February 1 of the following year.
- 3Do not send Form 1000 directly to the IRS; file it with the withholding agent for interest payments.
- 4Use Form 1042 to summarize Forms 1000 when filing with the withholding agent.
Sources
- SRCForm 1000 (Rev. September 2016) is titled Ownership Certificate and governed by OMB No. 1545-0054.
- SRCThe form must be used by a U.S. citizen, resident individual, fiduciary, partnership, or nonresident partnership all of whose members are citizens or residents [Form p.1].
- SRCA separate Form 1000 must be used for each issue of bonds [Form p.2].
- SRCAmended certificates must be forwarded to the withholding agent by February 1 of the following year [Form p.2].
- SRCThe form must be filed with the withholding agent for interest payments on bonds issued before 1934 by a domestic or resident/nonresident foreign corporation [Form p.2].
- SRCDo not send Form 1000 to the IRS; instead, file it with the withholding agent [Form p.2].
Common confusion points
Who must use Form 1000?
A U.S. citizen, resident individual, fiduciary, partnership, or nonresident partnership all of whose members are citizens or residents must use Form 1000.
→ Check the first line of Form 1000 to confirm the filer category matches.
Where does the owner file Form 1000?
The owner files this form with the withholding agent for interest payments on bonds that have a tax-free covenant and were issued before 1934 by a domestic corporation or a resident or nonresident foreign corporation.
→ Refer to the 'Where to file' section on Page 2 of Form 1000.
Should I send Form 1000 directly to the IRS?
No, the owner should not send Form 1000 to the IRS; instead, they must file it with the withholding agent.
→ Review the 'Where to file' instructions on Page 2 of Form 1000.
What if I need to change my information on Form 1000?
If amended certificates are necessary, the owner must forward them to the withholding agent by February 1 of the following year.
→ Look for the instruction regarding amendments on Page 2 of Form 1000.
Does a nonresident foreign corporation need special instructions when filing Form 1000?
Yes, if a nonresident foreign corporation with a fiscal or paying agent in the United States issues the obligation, the owner must modify Form 1000 to show the name and address of the nonresident debtor corporation in addition to the U.S. fiscal or paying agent.
→ Check Page 2 for instructions regarding nonresident foreign corporations.
What is the deadline to file if I amend Form 1000?
The owner must forward amended certificates to the withholding agent by February 1 of the following year.
→ Verify this date in the instructions on Page 2 of Form 1000.
Does Form 1000 have a specific address for filing?
No, the form instructs filers not to send it to the IRS's general address (NW, IR-6526, Washington, DC 20224); instead, they must see 'Where to file'.
→ Confirm that you are sending the form to the withholding agent, not the listed mailing address on Page 2.
What is the required retention period for Form 1000?
The owner must keep 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.
→ Check the instructions on Page 2 of Form 1000 for the specific retention duration.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Use a separate Form 1000 for each issue of bonds.
Questions about HOME_AFFAIRS Form 1000
What is HOME_AFFAIRS Form 1000 used for?
This form certifies who owns specific corporate bonds that have a tax-free covenant and were issued before 1934. It ensures the Internal Revenue Service knows who received the interest payments so taxes can be correctly calculated. A separate Form 1000 must be used for every different issue of these bonds.
Who must file HOME_AFFAIRS Form 1000?
A U.S. citizen, resident individual, fiduciary, partnership, or nonresident partnership all of whose members are citizens or residents must use IRS Form 1000.
What information does HOME_AFFAIRS Form 1000 require?
The form collects details such as the Owner's identifying number, the Name and Employer identification number of the withholding agent, and the specific Date interest paid. It also requires listing the Gross Amount of Interest Paid and indicating which category (1 or 2) applies to the owner.
When is HOME_AFFAIRS Form 1000 due?
If amended certificates are necessary, they must be forwarded to the withholding agent by February 1 of the following year. A separate Form 1000 is required for each issue of bonds.
Where do I file HOME_AFFAIRS Form 1000?
The form must be filed with the withholding agent for interest payments on bonds issued by a domestic corporation or a resident/nonresident foreign corporation. Do not send it directly to the IRS address at NW, IR-6526, Washington, DC 20224.
How do I complete HOME_AFFAIRS Form 1000?
First, an owner must complete a separate Form 1000 for every bond issue. The owner fills in their details and the withholding agent's information. Finally, the owner, fiduciary, trustee, or agent must sign the form to certify that the entered information is correct.
What happens if HOME_AFFAIRS Form 1000 is filed incorrectly?
If the information entered on Form 1000 is incorrect, the owner certifies that this error exists; failure to provide correct information prevents the IRS from figuring and collecting the right amount of tax.
Who must use Form 1000?
A U.S. citizen, resident individual, fiduciary, partnership, or nonresident partnership all of whose members are citizens or residents must use Form 1000. Check the first line of Form 1000 to confirm the filer category matches.
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