About Form 8328, Carryforward Election of Unused Private Activity Bond Volume Cap


The issuing authority of private activity bonds file Form 8328 to elect to carry forward its unused volume cap for one or more carryforward purposes. States use this form to carry forward the unused volume cap under Internal Revenue Code section 142(k).

Current Revision

Recent Developments

None at this time

Other Items You May Find Useful

All Form 8328 Revisions

Notice 2008-31, Voluntary Closing Agreement Program For Tax-Exempt Bonds and Tax Credit Bonds

Publication 4078 PDF, Tax-Exempt Private Activity Bonds Compliance Guide

Other Current Products