Forms and Instructions Form 8038, Information Return for Tax-Exempt Private Activity Bond IssuesPDF Instructions for Form 8038PDF Form 8038-B, Information Return for Build America Bonds and Recovery Zone Economic Development BondsPDF Instructions for Form 8038-BPDF Form 8038-CP, Credit for Qualified Bonds Allowed to IssuerPDF Instructions for Form 8038-CPPDF Form 8038-G, Information Return for Government Purpose Tax-Exempt Bond IssuesPDF Instructions for Form 8038-GPDF Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond IssuesPDF Form 8038-R, Request for Recovery of Overpayment Under Arbitrage Rebate ProvisionsPDF Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage RebatePDF Instructions for Form 8038-TPDF 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. Recent 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
