Form Title Separate Instructions Form 8038-CP PDF Credit for Qualified Bonds Allowed to Issuer Yes PDF Form 8038 PDF Information Return for Tax-Exempt Private Activity Bond Issues Yes PDF Form 8038-G PDF Information Return for Government Purpose Tax-Exempt Bond Issues Yes PDF Form 8038-GC PDF Consolidated Information Return for Small Tax-Exempt Government Bond Issues No Form 8038-TC PDF Information Return for Tax Credit Bonds and Specified Tax Credit Bonds Yes PDF Form 8038-B PDF Information Return for Build America Bonds and Recovery Zone Economic Development Bonds Yes PDF Form 8038-T PDF Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate Yes PDF Form 8038-R PDF Request for Recovery of Overpayment Under Arbitrage Rebate Provisions No All other Forms and Publications for tax-advantages bonds Filing Tips Form 8038-Series receipt acknowledgements Provide accurate routing and account numbers to avoid delayed payments Form 8038-CP Form 8038-CP is for use by issuers of build America bonds, recovery zone economic development bonds and specified tax credit bonds who elect to receive a direct payment from the federal government equal to a percentage of the interest payments on these bonds. Important processing changes – Effect of new time frame for responding to request for missing information Application of the Treasury Offset Program to payments to issuers of direct pay bonds Sequestration Effect of sequestration on state and local government filers of Form 8038-CP
