To notify a withholding agent that the owner of the income is entitled to a reduced rate of, or exemption from, U.S. tax under an income tax treaty.
If you are looking for a specific "File 1001.pdf" from a government site like the IRS : Irs-pdf | Internal Revenue Service Irs-pdf | Internal Revenue Service. IRS (.gov) Download File 1001.pdf
While largely replaced by the W-8 series, was historically the "Ownership, Exemption, or Reduced Rate Certificate". It was used by non-resident aliens and foreign corporations to claim tax treaty benefits for U.S. source income. To notify a withholding agent that the owner
It was filed with the withholding agent , not the IRS directly. It was filed with the withholding agent ,
Using IRS forms, instructions, publications and other item files
In legal contexts, "1001" often refers to the found in the Federal Rules of Evidence.