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Official form guide
Form 14429: Tax Exempt Bonds Voluntary Closing Agreement Program Request
IRS Form 14429 is used by tax‑advantaged bond issuers to submit a voluntary closing agreement request to the Treasury Enforcement Branch. Only the issuer may file this form.
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IRS Form 14429 - Tax Exempt Bonds Voluntary Closing Agreement Program Request
IRS Form 14429 is used by tax‑advantaged bond issuers to submit a voluntary closing agreement request to the Treasury Enforcement Branch. Only the issuer may file this form.
Risk Radar
Scan points- 1Failing to sign the form under penalty of perjury invalidates the request.
- 2Leaving Yes/N/A boxes unchecked for required questions.
- 3Omitting page numbers that reference supporting documents.
- 4Not attaching Form 8821 for an additional party.
- 5Not attaching Form 2848 for an authorized representative.
Plain English
This form lets a tax‑advantaged bond issuer ask the IRS to close a violation that threatens the bond’s tax‑exempt status. The issuer fills out the required information, attaches any needed documents, signs under penalty of perjury, and sends the package to the IRS.
Submission Date
- Filing date: 2020-02-11 22:13:34
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when filing a Tax Exempt Bonds Voluntary Closing Agreement Program request.
- Do not use it when the request does not involve a voluntary closing agreement for tax‑exempt bonds.
- Check Form 8821 instead when you need to authorize the IRS to release bond information to an additional party.
Form selector
Use this form or another form?
Requesting authority to receive issuer’s bond information
Authorizes IRS to disclose tax information to the additional party
✓ Verify the additional party’s EIN is correct
Designating a power of attorney for the filing
Grants representative authority to act on behalf of issuer
✓ Ensure PTIN is included
Submitting bond issue details to IRS
Provides required bond issue information such as CUSIP and issue price
✓ Confirm the issue price and CUSIP are attached
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Additional party’s EIN
EIN of the additional party · Line 8 on the form
Form 8821 attachment for additional party
Completed Form 8821 · Attached schedule per lines 13
Authorized representative’s PTIN
PTIN number · Line 17
Bond issue CUSIP number
CUSIP (if any) · Line 22
Statement of violation description
Narrative description of violation · Line 30
Before you submit
- 1Verify each additional party’s name, EIN, address, and role are entered (lines 7‑12).
- 2Attach a completed Form 8821 for each additional party (line 13).
- 3Confirm a Form 2848 is attached for each authorized representative (line 15).
- 4Enter bond issue name, issue date, CUSIP, and issue price (lines 20‑24).
- 5Attach a full debt service schedule for the issue (line 24).
- 6Provide a clear statement of the specific federal tax requirement underlying the violation (line 29).
- 7Include a description of the identified violation and how it was discovered (lines 30‑31).
- 8Sign and date the form as the issuer official under penalties of perjury.
How to file this form
- 1Complete all required fields on Form 14429, including additional parties and authorized representatives — retain a completed draft.
- 2Attach all required supporting documents such as Form 8821, Form 2848, debt service schedule, and Form 8038 copies — verify attachments are present.
- 3Review the narrative sections for a clear violation description and legal basis — ensure no missing statements.
- 4Sign and date the form as the issuer official — keep a signed copy for records.
- 5Mail the signed form and attachments to the Treasury Enforcement Branch address listed in the instructions — obtain a mailing receipt.
Known limitations
- 1Only a tax‑advantaged bond issuer may file Form 14429; other parties cannot submit the form.
- 2The form does not apply to violations that can be corrected under self‑correction programs described in the Income Tax Regulations or other published guidance.
- 3If the violation affects multiple issuers, each issuer must join the request unless extraordinary circumstances are documented.
- 4Form 14429 does not alter the requirements of IRC Section 7121, Notice 2008‑31, or IRM 7.2.3.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 14429 revision date is 02/2020; the source does not indicate a newer edition.
What changed or needs a fresh check
- Edition date — confirm the revision reads 2-2020
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the issuer official signs, prints name, and dates the form
Quick Facts
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After you file
- 1Sign the form under penalty of perjury, date it, and place it at the beginning of the request.
- 2Attach Form 8821 for each additional party to allow that party to inspect and receive information about the issuer.
- 3Attach Form 8821 for the issuer to inspect and receive information about each additional party.
- 4Attach Form 2848 for each authorized representative.
- 5If another party submits facts under penalty of perjury, attach a separate penalty‑of‑perjury statement.
Sources
- SRCForm p.1 — purpose of Form 14429 is to assist issuers in submitting a TEB VCAP request.
- SRCForm p.1 — only a tax‑advantaged bond issuer may use this form.
- SRCForm p.1 — other parties may participate only with issuer permission; only the issuer may submit the form.
- SRCForm p.1 — for multiple issuers, each must join the request unless extraordinary circumstances are documented.
- SRCForm p.2 — attach Form 8821 for additional party to inspect and receive information about the issuer.
- SRCForm p.2 — attach Form 8821 for the issuer to inspect and receive information about the additional party.
- SRCForm p.2 — attach Form 2848 for each authorized representative.
- SRCForm p.4 — attach a separate penalty of perjury statement if another party submits facts.
- SRCForm p.1 — sign the form under penalty of perjury, date the form and include it at the beginning of your request.
- SRCForm p.3 — provide which IRC Sections relate to the violation described in the request (line 28).
Common confusion points
Can I file this form as a conduit borrower?
The form may only be filed by the bond issuer.
→ Verify that the filing entity is the issuer of the tax‑advantaged bonds.
Do I need to attach Form 8821 for the issuer?
There are two separate 8821 requirements—one for the additional party and one for the issuer.
→ Ensure a Form 8821 is attached for the issuer to receive information about each additional party.
Do I have to provide information for other issuers in a composite issue?
Multiple issuers must join the request unless extraordinary circumstances are claimed.
→ Include a schedule with each issuer’s information unless you are documenting extraordinary circumstances.
Is a power of attorney required for each authorized representative?
Line 15 requires Form 2848 for each representative.
→ Attach a completed Form 2848 for every authorized representative listed.
Do I need to include a perjury statement if I am the issuer?
A separate penalty‑of‑perjury statement is only needed when another party submits facts.
→ Attach the extra perjury statement only when a non‑issuer party provides factual statements.
Do I need to list all IRC sections related to the violation?
Line 28 asks for the specific IRC sections that relate to the violation.
→ Provide the exact IRC section numbers in line 28 of the form.
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Questions about IRS Form 14429
What is IRS Form 14429 used for?
This form lets a tax‑advantaged bond issuer ask the IRS to close a violation that threatens the bond’s tax‑exempt status. The issuer fills out the required information, attaches any needed documents, signs under penalty of perjury, and sends the package to the IRS.
Who must file IRS Form 14429?
A tax‑advantaged bonds issuer must file IRS Form 14429.
What information does IRS Form 14429 require?
The form collects the issuer’s name, EIN and address (lines 1‑6), details about any additional parties (lines 7‑14), authorized representative information (lines 16‑19), and bond specifics such as issue name, date, CUSIP and supporting schedules (lines 20‑25).
How do I complete IRS Form 14429?
The issuer answers each question on the four‑page form, checking Yes or N/A and entering the page numbers where supporting documents appear. Required attachments include Forms 8821 for each additional party, Form 2848 for each authorized representative, a full debt‑service schedule, and a copy of the Form 8038 series return. After completing the boxes, the issuer signs and dates the form under penalty of perjury and places the signature page at the beginning of the request package. The entire package is then mailed to the IRS as directed.
What happens if IRS Form 14429 is filed incorrectly?
Submitting false or incomplete information can result in penalties of perjury and the Treasury Enforcement Branch may reject the request.
Can I file this form as a conduit borrower?
The form may only be filed by the bond issuer. Verify that the filing entity is the issuer of the tax‑advantaged bonds.
Do I need to attach Form 8821 for the issuer?
There are two separate 8821 requirements—one for the additional party and one for the issuer. Ensure a Form 8821 is attached for the issuer to receive information about each additional party.
Do I have to provide information for other issuers in a composite issue?
Multiple issuers must join the request unless extraordinary circumstances are claimed. Include a schedule with each issuer’s information unless you are documenting extraordinary circumstances.
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