Form 1000 (Rev. 9-2016)
Page 2
Instructions for Owner, Fiduciary, Trustee, or
Agent
Use a separate Form 1000 for each issue of bonds. If amended
certificates are necessary, forward them to the withholding agent by
February 1 of the following year.
Where to file. File this form with the withholding agent for interest
payments on bonds that have a tax-free covenant and that were
issued before 1934 by a domestic corporation or a resident or
nonresident foreign corporation.
Instructions for Withholding Agents
Use Form 1042 to summarize Forms 1000. Do not send Form 1000
to the IRS. 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.
If a nonresident foreign corporation with a fiscal or paying agent
in the United States issues the obligation, modify Form 1000 to
show the name and address of the nonresident debtor corporation
in addition to the name and address of the U.S. fiscal or paying
agent.
Paperwork Reduction Act Notice. We ask for the information on
this form to carry out the Internal Revenue laws of the United
States. You are required to give us the information. We need it to
ensure that you are complying with these laws and to allow us to
figure and collect the right amount of tax.
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
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form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are confidential,
as required by Internal Revenue Code section 6103.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated average
time is: Recordkeeping, 3 hr., 6 min.; Learning about the law or
the form, 6 min.; Preparing the form, 9 min.
If you have comments concerning the accuracy of this time
estimate or suggestions for making this form simpler, we would be
happy to hear from you. You can send us comments from
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Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send this form to this address.
Instead, see Where to file, earlier.