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Series 8038 Tax Exempt Bond Forms

Form 8038, Information Return forTax-Exempt Private Activity Bond Issues
Issuers of tax-exempt private activity bonds file this form to provide the IRS with the information required by Internal Revenue Code section 149 and to monitor the requirements of Internal Revenue Code sections 141 through 150.

Form 8038-B, Information Return for Build America Bonds and Recovery Zone Economic Development Bonds
Issuers of build America bonds (Tax Credit), build America bonds (Direct Pay), and recovery zone economic development bonds use this form to provide the IRS with the information required by section 149(e).

Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds
Issuers of build America bonds, recovery zone economic development bonds, and specified tax credit bonds submit this form to request a direct payment from the Federal Government equal to a percentage of the interest payments on these bonds.

Form 8038-G, Information Return for Tax-Exempt Governmental Obligations
Issuers of tax-exempt governmental obligations use this form to provide the IRS with the information required by Internal Revenue Code section 149(e) and to monitor the requirements of Internal Revenue Code sections 141 through 150.

Form 8038-GC, Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales
Issuers of tax-exempt governmental obligations use this form to provide the IRS with the information required by Internal Revenue Code section 149(e) and to monitor the requirements of Internal Revenue Code sections 141 through 150.

Form 8038-R, Request for Recovery of Overpayments Under Arbitrage Rebate Provisions
Issuers of state and local bonds use this form to request a refund of amounts paid with Form 8038-T, Arbitrage Rebate, Yield Reduction, and Penalty in Lieu of Arbitrage Rebate.

Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate
Under Internal Revenue Code section 148(f), interest on a state or local bond is not tax-exempt unless the issuer of the bond rebates to the United States arbitrage profits earned from investing proceeds of the bond in higher yielding nonpurpose investments. Issuers of tax-exempt bonds and any other bonds subject to the provisions of Internal Revenue Code section 148 must use this form to make arbitrage rebate and related payments.

Form 8038-TC, Information Return for Tax Credit Bonds and Specified Tax Credit Bonds
Issuers of the qualified tax credit bonds and specified tax credit bonds use this form to provide the IRS with the information required by Internal Revenue Code section 149(e).

Page Last Reviewed or Updated: 20-Jun-2014