Federal Ownership Certificate
Extracted from PDF file 2017-federal-form-1000.pdf, last modified September 2016
Ownership CertificateForm 1000 (Rev. September 2016) Department of the Treasury Internal Revenue Service Ownership Certificate OMB No. 1545-0054 ▶ Information about Form 1000 is at www.irs.gov/uac/about-form-1000. 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 U.S. identifying number Address of owner (number and street, city or town, state or province, country, ZIP or foreign postal code) I CERTIFY that to the best of my knowledge and belief, the information entered on this form is correct. Employer identification number Name of withholding agent U.S. address of withholding agent (number and street, city or town, state, and ZIP code) Name of bond and date of issue Date interest due Date interest paid Signature of owner, fiduciary, trustee, or agent Classes of Bond Owners Address of fiduciary, trustee, or agent (number and street, city or town, state or province, ZIP or foreign postal code) Tax Assumed (2%) Gross Amount of Interest Paid 1 (a) Individual, estate, or trust, whose taxable income If an estate or trust, enter name For Paperwork Reduction Act Notice, see instructions. 2 exceeds the deductions for exemptions; or (b) partnership . . . . . . . . . . . $ Individual, estate, or trust, whose taxable income does not exceed the deduction for exemptions . . $ Cat. No. 17097D $ No tax paid by corporation Form 1000 (Rev. 9-2016) Form 1000 (Rev. 9-2016) 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 Page 2 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: 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 www.irs.gov/formspubs. Click on “More Information” and then on “Give us feedback.” You can write to the Internal Revenue Service, 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.
Form 1000 (Rev. September 2016)
More about the Federal Form 1000 Corporate Income Tax TY 2017
We last updated the Ownership Certificate in January 2018, so this is the latest version of Form 1000, fully updated for tax year 2017. You can download or print current or past-year PDFs of Form 1000 directly from TaxFormFinder. You can print other Federal tax forms here.
Other Federal Corporate Income Tax Forms:
|Form Code||Form Name|
|Form 943||Employer's Annual Federal Tax Return for Agricultural Employees|
|Form 1095-B||Health Coverage|
|Form 1120-H||U.S. Income Tax Return for Homeowners Associations|
|Form 4562||Depreciation and Amortization (Including Information on Listed Property)|
|Form 941||Employer's Quarterly Federal Tax Return|
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 1000 from the Internal Revenue Service in January 2018.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 1000
We have a total of five past-year versions of Form 1000 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 1000 (Rev. September 2016)
Form 1000 (Rev. September 2016)
Form 1000 (Rev. December 2005)
While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.