Internal Revenue Service United States Department of the Treasury

Instructions for Form 8038 (04/2011)

Information Return forTax-Exempt Private Activity Bond Issues

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 04/2011


Table of Contents

  • Instructions for Form 8038 - Main Contents
    • General Instructions
      • Purpose of Form
      • Who Must File
      • When To File
      • Where To File
      • Other Forms That May Be Required
      • Rounding Off to Whole Dollars
      • Questions on Filing Form 8038
      • Definitions
    • Specific Instructions
      • Part I—Reporting Authority
      • Part II—Type of Issue
      • Part III—Description of Bonds
      • Part IV—Uses of Proceeds of Issue
      • Part V—Description of Property Financed by Nonrefunding Proceeds
      • Part VI—Description of Refunded Bonds
      • Part VII—Miscellaneous
      • Part VIII—Volume Caps
      • Signature and Consent
    • Paperwork Reduction Act Notice.
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