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Form 8038 Corner

Form

Title

Separate Instructions

Form 8038-CP Credit for Qualified Bonds Allowed to Issuer

Yes

Form 8038 Information Return for Tax-Exempt Private Activity Bond Issues Yes
Form 8038-G Information Return for Government Purpose Tax-Exempt Bond Issues

Yes

Form 8038-GC Consolidated Information Return for Small Tax-Exempt Government Bond Issues

No

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

Yes

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

Yes

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

Yes

Form 8038-R Request for Recovery of Overpayment Under Arbitrage Rebate Provisions

No

  All other Forms and Publications for tax-advantages bonds

Filing Tips

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.

Sequestration

Form 8038-B

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

Form 8038-T is for use by municipalities and other issuers of tax-exempt bonds to make arbitrage-related payments.

Page Last Reviewed or Updated: 03-Aug-2016