)
o https:// significa que usted se conectó de forma segura a un sitio web .gov. Comparta información sensible sólo en sitios web oficiales y seguros.
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.
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