Table of Contents

• Instructions for Form 8038-T - Main Contents
  • General Instructions
    • Purpose of Form
    • Who Must File
    • Applicable Regulations
    • Arbitrage Rebate
    • Penalty in Lieu of Arbitrage Rebate
    • Yield Reduction Payments
    • Where To File
    • When To File
    • Failure To Pay Timely
    • Recovery of Overpayment
  • Specific Instructions
    • Part I—Reporting Authority
    • Part II—Arbitrage Rebate and Yield Reduction Payments
    • Part III—Penalty in Lieu of Arbitrage Rebate
    • Part IV— Late Payments
    • Part V—Total Payment
    • Part VI—Miscellaneous
    • Signature and Consent
    • Paid Preparer
  • Paperwork Reduction Act Notice.