Form 1000 (Rev. 9-2016)
Instructions for Owner, Fiduciary, Trustee, or
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
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