Issuers (states and political subdivisions) of MCCs file Form 8330 to provide the IRS with information required by Internal Revenue Code section 25 and Temporary Regulations section 1.25-8T(b). Current revision Form 8330 PDF Recent developments None at this time. Other items you may find useful All revisions for Form 8330 About Form 8329, Lender’s Information Return for Mortgage Credit Certificates (MCCs) Other current products