Internal Revenue Service United States Department of the Treasury

Instructions for Form 8038-G (09/2012)

Information Return for Tax-Exempt Governmental Obligations

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

Revised: 09/2012


Table of Contents

  • Instructions for Form 8038-G - Main Contents
    • General Instructions
      • 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-G
      • Definitions
    • Specific Instructions
      • Part I—Reporting Authority
      • Part II—Type of Issue
      • Part III—Description of Obligations
      • Part IV—Uses of Proceeds of Bond Issue
      • Part V—Description of Refunded Bonds
      • Part VI—Miscellaneous
      • Signature and Consent
      • Paid Preparer
    • Paperwork Reduction Act Notice.
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