Series 8038 Tax Exempt Bond Forms

About Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues

Information about Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues, including recent updates, related forms, and instructions on how to file. Form 8038 is used to provide information about tax exempt bond issues. This information is required by IRC 103(L).

About Form 8038-B, Information Return for Build America Bonds and Recovery Zone Economic Development Bonds

Form 8038-B is historical. The Tax Cuts and Jobs Act repealed the authority to issue tax-credit bonds and direct-pay bonds. The ability to issue bonds reported on Form 8038-B expired on January 1, 2011.

About Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds

Information about Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds, including recent updates, related forms and instructions on how to file. 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.

About Form 8038-G, Information Return for Tax-Exempt Governmental Obligations

Form 8038-G is used by issuers of tax-exempt governmental obligations to provide the IRS with the information required by section 149(e) and to monitor the requirements of sections 141 through 150. 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.

About 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.

About Form 8038-R, Request for Recovery of Overpayments Under Arbitrage Rebate Provisions

Information about Form 8038-R, Request for Recovery of Overpayments Under Arbitrage Rebate Provisions, including recent updates, related forms, and instructions on how to file. Form 8038-R is used by issuers of state and local bonds to request a refund of amounts paid with Form 8038-T.

About Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate

Form 8030-T is used to pay the arbitrage rebate to the United States, and to pay a penalty in lieu of rebates. 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.

About Form 8038-TC, Information Return for Tax Credit Bonds and Specified Tax Credit Bonds

Information about Form 8038-TC, Information Return for Tax Credit Bonds and Specified Tax Credit Bonds, including recent updates, related forms, and instructions on how to file. Form 8038-TC is historical. The Tax Cuts and Jobs Act repealed the authority to issue tax-credit bonds and direct-pay bonds.