Internal Revenue Service United States Department of the Treasury

Instructions for Form 8038-B (1/2010)

Information Return for Build America Bonds and Recovery Zone Economic Development Bonds

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

Revised: 1/2010


Table of Contents

  • Instructions for Form 8038-B - Main Contents
    • General Instructions
      • What's New
      • Purpose of Form
      • Who Must File
      • When To File
      • Where To File
      • Other Forms That May Be Required
      • Rounding to Whole Dollars
      • Questions on Filing Form 8038-B
      • Definitions
    • Specific Instructions
      • Part I—Reporting Authority
      • Part II—Type of Bonds
      • Part III—Purpose of Issue
      • Part IV—Description of Obligations
      • Part V—Use of Proceeds of Issue
      • Part VI— Description of Refunded Bonds
      • Part VII—Miscellaneous
      • Part VIII— Consent to Disclosure of Certain Information From This Return
    • Privacy Act and Paperwork Reduction Act Notice.
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