IRS

Tax-Exempt Bonds (8038 Series)

Forms for issuers of tax-exempt bonds to report issuance, arbitrage, and compliance with IRS requirements.

State and local governments use the 8038 series to report the issuance of tax-exempt bonds to the IRS. Form 8038 is the primary information return filed by bond issuers to report the issuance of tax-exempt private activity bonds, qualified 501(c)(3) bonds, and other tax-exempt bond issues. Specialized variants include Form 8038-B for build America bonds, Form 8038-CP for issuers claiming certain credits or refunds, Form 8038-G for governmental bonds, Form 8038-R for rebate arbitrage, and Form 8038-T for requests for approval. These forms ensure compliance with tax-exempt bond requirements and help the IRS track the volume of tax-exempt financing.

Example Forms in this Category

All 9 Forms in this Category

IRS forms related to tax-exempt bonds (8038 series).

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