Updated November 8, 2026. Quick answer: FS Form 1048 is the claim for lost, stolen or destroyed United States savings bonds. It describes the missing bonds by serial number, explains the loss, and asks for electronic substitute bonds (EE and I) or payment by direct deposit. HH bonds can only be paid. Everyone named on the bonds signs, or an authorized representative does, and a deceased registrant needs a certified death certificate. The 2026 revision (OMB No. 1530-0021) goes to Treasury Retail Securities Services, PO Box 9150, Minneapolis, MN 55480-9150.
What FS Form 1048 does
“Use this form to apply for relief on account of the loss, theft, or destruction of United States Savings Bonds.” On the form, “bonds” covers Savings Bonds, Savings Notes, Retirement Plan Bonds and Individual Retirement Bonds.
Item 1 describes the bonds: “Describe the missing bonds by bond serial number. State the total number of missing bonds.” If more space is needed the form points to the continuation sheet, FS Form 3500. Item 2 gives the details of the loss, theft or destruction.
Who may apply, and the proof of death or authority
“This form must be completed and signed by all persons named on the bonds, or by an authorized representative.” “If a registrant is deceased, you must submit a certified copy of his or her official death certificate with this form.”
A court-appointed legal representative submits “a court certificate or certified copy of your letters of appointment, under court seal and dated within one year of submission, showing the appointment is still in full force.” Where no representative has been appointed for a deceased or incompetent owner, “advise the Bureau of the Fiscal Service and additional instructions will be provided.”
Past a certain size, a report is needed: “If the amount of the bonds involved exceeds $5,000 and an investigation was made by a law enforcement agency or an insurance, transportation, or similar business organization, provide a copy of the report.”
Item 5: substitute bonds or payment
Item 5 is where the claimant chooses. Treasury’s rules for each series:
| Bond | Rule on the form |
|---|---|
| Series EE and Series I | “For Series EE and Series I bonds, we no longer issue substitute bonds in paper form. We issue those substitute bonds in electronic form, in our online system TreasuryDirect.” The claimant gives a TreasuryDirect account number. |
| Series HH | “For Series HH bonds, we no longer issue substitute bonds. They have all reached final maturity and can only be paid by direct deposit.” |
| Newer EE and I bonds | “Series EE and Series I bonds issued February 2003 and later are not eligible for payment until one full year after issue; if payment is requested and such bonds are less than one year old, substitute bonds will be issued instead.” |
| Near final maturity | “If substitute bonds are requested and a bond is within less than one full calendar month of reaching its final maturity, or has reached final maturity, payment will be made instead.” |
For cashing a bond you still hold, see FS Form 1522 and matured HH bonds.
What the signer agrees to
The petition reads “I/We severally petition the Secretary of the Treasury for relief as authorized by law and, if relief is granted, acknowledge that the original securities will become the property of the United States.” The signer also certifies, under penalty of perjury, that the securities described have been lost, stolen or destroyed.
The form carries the same tax rule as the reissue form: “If the name of a living owner or principal coowner of the bonds is eliminated from the registration, the owner or principal coowner must include the interest earned and previously unreported on the bonds to the date of the transaction on his or her Federal income tax return for the year of the reissue.” See Form 1099-INT box 3.
Minors, disaster areas, certification and mailing
Item 4 handles bonds with a minor registrant: “A minor (who does not have a court-appointed guardian) who is requesting payment or who is named on Series HH bonds may complete and sign the form on his or her own behalf if, in the opinion of the notary or certifying officer, he or she is of sufficient competency and understanding to comprehend the nature of the transaction.”
“IF YOU LIVE IN A DECLARED DISASTER AREA: You need to complete only parts 1, 5, 6B, and 7.” The form tells the claimant to write “DISASTER” at the top of the first page and on the front of the envelope.
“Sign in ink in the presence of a notary or certifying officer and provide the requested information.” Acceptable stamps include an official seal or stamp of a financial institution (Signature Guaranteed, Endorsement Guaranteed, Corporate, or Issuing or paying agent), or the seal or stamp of a Treasury-recognized Signature Guarantee Program or other Treasury-approved Medallion Program. Send it to Treasury Retail Securities Services, PO Box 9150, Minneapolis, MN 55480-9150. The form states no processing time, only “We estimate it will take you about 20 minutes to complete this form.”
Common mistakes
- Leaving off the serial numbers. Item 1 describes the missing bonds by bond serial number.
- Asking for payment on an EE or I bond less than one year old. Treasury issues substitute bonds instead.
- Expecting substitute bonds for an HH bond. Every HH bond has reached final maturity and can only be paid.
- Omitting a registrant’s signature. All persons named on the bonds sign, or an authorized representative does.
- Skipping the death certificate when a registrant has died, or the letters of appointment dated within one year when a representative signs.
Related: FS Form 1522, inherited savings bonds, and matured HH bonds.
Sources
- FS Form 1048 (Revised March 2026), Claim for Lost, Stolen, or Destroyed United States Savings Bonds: treasurydirect.gov PDF
- TreasuryDirect, Forms for Savings Bonds (current list of forms): treasurydirect.gov page
Source: the Fiscal Service form and forms list linked above, read on November 8, 2026. General information, not legal or tax advice. Your own facts decide the outcome, and the Bureau of the Fiscal Service, an attorney or a tax preparer is the right place to confirm anything consequential.