Form 8038 Corner
|Form 8038-CP||Credit for Qualified Bonds Allowed to Issuer|
|Form 8038||Information Return for Tax-Exempt Private Activity Bond Issues||Yes|
|Form 8038-G||Information Return for Government Purpose Tax-Exempt Bond Issues|
|Form 8038-GC||Consolidated Information Return for Small Tax-Exempt Government Bond Issues||
|Form 8038-TC||Information Return for Tax Credit Bonds and Specified Tax Credit Bonds|
|Form 8038-B||Information Return for Build America Bonds and Recovery Zone Economic Development Bonds|
|Form 8038-T||Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate|
|Form 8038-R||Request for Recovery of Overpayment Under Arbitrage Rebate Provisions||
|All other Forms and Publications for tax-advantages bonds|
- Form 8038-Series receipt acknowledgements
- Provide accurate routing and account numbers to avoid delayed payments
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
- FY2017 Update – Effect of sequestration on state & local government filers of Form 8038-CP
- FY2016 Update – Effect of sequestration on state & local government filers of Form 8038-CP
- FY2015 Update – Effect of sequestration on state & local government filers of Form 8038-CP
- FY2014 Update – Effect of sequestration on state & local government filers of Form 8038-CP
- Effect of sequestration on certain state and local government filers of Form 8038-CP
Form 8038-B is for use by issuers of build America bonds (tax credit and direct pay) and recovery zone economic development bonds to report information required by IRC Section 149(e).
Form 8038-T is for use by municipalities and other issuers of tax-exempt bonds to make arbitrage-related payments.
- IRS Revises Form for Tax-Exempt Bonds (IRS News Release IR-2005-12)