Information about tax-advantaged bonds, including tax-exempt, tax credit and direct pay bonds. Resources for issuers, borrowers and bond professionals.
 

Voluntary Closing Agreement Program (VCAP)

Resolve violations of federal tax laws applicable to tax-advantaged bonds

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Forms and Filing Requirements

Forms and instructions for 8038 Series and other forms for tax-advantaged bonds

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Community Newsletter

Tax Exempt Bonds Community E-News

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Post Issuance Compliance

General information on post-issuance compliance responsibilities of issuers of tax-advantaged bonds

Basic Concepts

Related

Reissuance

Self Correction

Complaints or Referrals

Published Guidance and Resources

Announcements, Notices, Internal Revenue Manual, Revenue Procedures, Treasury Regulations, Issue Snapshots

Tax Exempt Bonds Toolkit

Published Guidance

Related

Internal Revenue Manual (IRM) Materials

Issue Snapshots

Tax Credit and Direct Pay Bonds

Information for issuers of tax credit & direct pay bonds.

Filing Requirements - Form 8038-CP
Information to assist issuers in filing Form 8038-CP used to claim refundable credits payable to issuers of direct pay bonds

Qualified and Specified Tax Credit Bonds- General FAQs
Qualified tax credit bonds allow quarterly tax credits to bondholders, specified tax credit bonds provide a direct payment to the issuer instead of a tax credit to bondholders

Reference Materials

Publications
These publications provide a general overview of federal tax law rules that apply to different types of tax advantaged bonds

Tax Information for Bond Holders
Information on the tax treatment of investment income from bonds

Understanding the Tax Exempt Bonds Examination Process
General Rules and Procedures that are followed in examinations and how to correct certain compliance problems

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