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Series 8038 forms and instructions
Filing tips
Form 8038-CP
Sequestration
Forms and instructions
- Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues PDF
- Form 8038-B, Information Return for Build America Bonds and Recovery Zone Economic Development Bonds PDF
- Form 8038-CP, Credit for Qualified Bonds Allowed to Issuer PDF
- Form 8038-G, Information Return for Government Purpose Tax-Exempt Bond Issues PDF
- Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues PDF
- Form 8038-R, Request for Recovery of Overpayment Under Arbitrage Rebate Provisions PDF
- Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate PDF
- 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.
- Electronic filing (e-file) is mandatory for most filers as of Dec. 31, 2023.
- To e-file Form 8038-CP, use an authorized IRS e-file provider.
- Paper filing is also available, but e-file is secure and faster. It leads to fewer errors, quicker processing, and faster payments.
Use the following to help avoid Form 8038-CP filing errors and processing delays:
- Form 8038-CP FAQs
- Form 8038-CP instructions PDF
- Application of the Treasury Offset Program to payments to issuers of direct pay bonds
- 2022 Revisions to Form 8038-CP Overview (video)
- Recent updates concerning 8038-CP processing, including e-file
- 8038-CP e-file providers
- Form 8038-CP Electronic Filing Overview (video)
New videos available for filing Form 8038-CP
Watch these short videos on avoiding common mistakes:
- Line 10, Report Numbers (video, 2:42)
- Line 18, Interest Payment Dates (video, 2:23)
- Line 19b, Applicable Credit Rate (video, 2:10)
- Line 23a, Change in Debt Service Schedule (video, 3:16)
- Line 24a & b, Payments to Bondholders (video, 2:22)