Free Form 1000 (Rev. December 2005) - Federal

Form 1000 (Rev. Dec. 2005)
Department of the Treasury Internal Revenue Service

Ownership Certificate
For Paperwork Reduction Act Notice, see back of form.

OMB No. 1545-0054

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. Owner of bonds (Print or type name) U.S. identifying number Withholding agent (Print or type name) Employer identification number

Address of owner (street, city, state, and ZIP code)

U.S. address of withholding agent (street, city, state, and ZIP code)

I CERTIFY that to the best of my knowledge and belief, the information entered on this form is correct. Signature of owner, fiduciary, trustee, or agent

Name of bond and date of issue

Date interest due

Date interest paid

Classes of Bond Owners
Address of fiduciary, trustee, or agent

Gross Amount of Interest Paid
or $ $

Tax Assumed (2%)

1 (a) Individual, estate, or trust, whose taxable income
exceeds the deductions (b) partnership If an estate or trust, give name here 2 for exemptions; $ No tax paid by corporation Cat. No. 17097D

Individual, estate, or trust, whose taxable income does not exceed the deduction for exemptions

Note: If amended certificates are necessary, forward them to the withholding agent by February 1 of the following year.

Form 1000 (Rev. 12-05)

Page

2

Instructions to Owner, Fiduciary, Trustee, or Agent
How 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. Use a separate Form 1000 for each issue of bonds.

Instructions to Withholding Agents
Use Form 1042 to summarize Forms 1000. Do not send Form 1000 to the Internal Revenue Service. 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 displays a valid OMB control number. Books or records relating to a 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 3 hours and 10 minutes. 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 write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6406, Washington, DC 20224. Do not send this form to this address. Instead, see How To File on this page.