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Information about tax-advantaged bonds, including tax-exempt, tax credit and direct pay bonds. Resources for issuers, borrowers and bond professionals.
Buy savings bonds at Treasury Direct.
Recent developments
Changes to guidance, law and procedures that affect tax-exempt bonds.
- New videos help you complete Form 8038-CP
Five short videos show how to correctly fill out Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds. Find more information in our July 2025 newsletter.
- Issuers must report the issue price of a bond issued to finance a spaceport on Line 11q (Other) and write “Spaceport” in the text box. Refer to the revised Instructions - Form 8038 for more details.
Voluntary Closing Agreement Program (VCAP)
Resolve violations of federal tax laws applicable to tax-advantaged bonds
Forms and filing requirements
Forms and instructions for 8038 series and other forms for tax-advantaged bonds
Community newsletter
Tax-exempt bonds community e-news
Post issuance compliance
General information on post-issuance compliance responsibilities of issuers of tax-advantaged bonds
Related
Published guidance and resources
Announcements, notices, Internal Revenue Manual, revenue procedures, Treasury regulations, issue snapshots
Related
Internal Revenue Manual (IRM) materials