Forms and instructions Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues PDF Instructions for Form 8038 PDF Form 8038-B, Information Return for Build America Bonds and Recovery Zone Economic Development Bonds PDF Instructions for Form 8038-B PDF Form 8038-CP, Credit for Qualified Bonds Allowed to Issuer PDF Instructions for Form 8038-CP PDF Schedule A (Form 8038-CP), Specified Tax Credit Bonds Credit Computation PDF Form 8038-G, Information Return for Government Purpose Tax-Exempt Bond Issues PDF Instructions for Form 8038-G 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 Instructions for Form 8038-T 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 equal to a percentage of the interest payments on these bonds. The IRS now accepts electronic filing of Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds, using an authorized IRS e-file provider. Electronic filing is secure and leads to fewer errors, quicker processing, and faster payments. Paper filing is also available; however, after December 31, 2023, electronic filing of Form 8038-CP claims is mandatory for most filers. 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) Sequestration Effect of sequestration on state and local government filers of Form 8038-CP
