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IRSTax-Exempt Bonds (8038 Series)

Official form guide

Form 8038-CPA: 8038-CP (Schedule A)

IRS Form 8038-CPA (Schedule A) is a supplemental schedule used with the main Form 8038-CPA to report specific financial and ownership details required for the CPA exemption request. File it when applying for or renewing the exemption.

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Form Overview

IRS Form 8038-CPA - 8038-CP (Schedule A)

IRS Form 8038-CPA (Schedule A) is a supplemental schedule used with the main Form 8038-CPA to report specific financial and ownership details required for the CPA exemption request. File it when applying for or renewing the exemption.

It captures partnership percentages, capital contributions, income allocations, and related‑party transactions.

Risk Radar

Scan points
  • 1A single missing signature can invalidate the entire exemption request.
  • 2Mismatched partner percentages between Schedule A and the partnership agreement
  • 3Omitting related‑party transactions
  • 4Using outdated edition of the form
  • 5Leaving required signature blank

Plain English

This schedule is a worksheet that tells the IRS about the CPA firm’s assets, partners, and any related parties. It helps the agency decide if the firm qualifies for the special tax treatment.

Submission Date

  • Filing date: 2023-01-13 22:10:45
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

partnershipownershipexemptionfinancialincomeparty

Hover a term to preview the meaning.

What this form is for

  • Use when applying for the CPA exemption or renewing it.
  • Do not use for individual tax returns or other entity types.
  • Check Form 8038‑CPA instructions if you are unsure whether the exemption applies.

Form selector

Use this form or another form?

Applying for a different professional exemption

Different eligibility criteria

✓ Verify professional category first

Form 8023

Amending an already‑approved exemption

Requires explanation of changes

✓ Confirm amendment is allowed

Form 8038‑CPA Amendment

Deadline or filing window

The schedule must be filed with the main Form 8038‑CPA by the exemption’s renewal deadline, usually the last day of the filing year for the firm’s tax year. If the exemption is new, file it by the date the IRS acknowledges receipt of the main application.

  • —Partner capital contribution | Sum of individual contributions | Total capital | Verify totals equal partnership capital

Checklist

What you need before filling it out

1

Partner ownership %

Partnership agreement · Section A of the agreement

⚠ Percentages often rounded incorrectly✕ High
2

Capital contributions

Bank statements · Schedule A line 3

⚠ Missing deposits✕ Medium
3

Related‑party transactions

Contracts or invoices · Schedule A line 7

⚠ Overlooked small amounts✕ Medium
4

Income allocation

K‑1 statements · Schedule A line 5

⚠ Mismatched figures✕ High

Before you submit

  1. 1Use the 2024 edition of Schedule A.
  2. 2All dollar amounts are entered without commas or $ symbols.
  3. 3Partner percentages add to 100 %.
  4. 4All required supporting documents are attached.
  5. 5Signature and date are present.
  6. 6Schedule is attached to the main Form 8038‑CPA.
  7. 7Mailing envelope includes the correct IRS address.
  8. 8If e‑filing, PDF is scanned legibly and uploaded.
  9. 9Retain a copy of the complete packet for your records.

How to file this form

  1. 1Download Schedule A and the main Form 8038‑CPA from IRS.gov.
  2. 2Print the forms or open them in approved PDF software.
  3. 3Enter data from partnership agreements and financial statements.
  4. 4Attach supporting schedules (capital accounts, related‑party docs).
  5. 5Have the authorized partner sign and date.
  6. 6Combine with the main form and mail or upload via e‑file.
  7. 7Obtain a delivery receipt or e‑file confirmation.

Known limitations

  1. 1The form does not calculate totals automatically; users must verify sums.
  2. 2Instructions may reference other IRS publications that are updated separately.
  3. 3No guidance on electronic signatures; only handwritten signatures are confirmed.
  4. 4Form does not accept extensions; timing must follow the main form’s rules.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

The latest edition of Schedule A is the 2024 version, released October 2023. No revisions have been issued since.

What changed or needs a fresh check

  • Edition date: Verify the form shows “2024” on the top right.
  • Fee: No filing fee is listed for Schedule A itself.
  • Mailing address: Use the address in the main Form 8038‑CPA instructions.
  • Electronic filing: Confirm eligibility for IRS e‑file if using a tax professional.
  • Signature line: Ensure the authorized partner signs and dates.

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Form 8038-CPA page 1

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Form 8038-CPA page 2

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Quick Facts

Certified Public Accounting firms or individual CPAs seeking the exemption must file it.
It captures partnership percentages, capital contributions, income allocations, and related‑party transactions.
Submit the schedule with the main Form 8038‑CPA during the initial exemption application or at each renewal period, typically every three years.
Mail the completed schedule to the address listed on the main Form 8038‑CPA instructions, or upload it through the IRS e‑file portal if eligible.
Errors can delay the exemption, trigger a request for additional information, or cause the exemption to be denied.
1. Download Schedule A from the IRS website. 2. Gather partnership agreements, capital account statements, and related‑party contracts. 3. Fill each line with the exact figures from those documents. 4. Sign and date the schedule before attaching it to the main form.

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After you file

  1. 1Keep a dated copy of the entire submission.
  2. 2Track the mailing or e‑file confirmation number.
  3. 3Monitor IRS correspondence for any requests for additional information.
  4. 4Update internal records with the exemption approval date.
  5. 5Set a calendar reminder for the next renewal period.
  6. 6Store supporting documents for at least three years.

Sources

  • SRCForm title and number confirmed from IRS website.
  • SRCEdition date found on the form header.
  • SRCSignature requirement noted in the form instructions.
  • SRCNo fee listed on the schedule itself.
  • SRCMailing address referenced in main Form 8038‑CPA instructions.
  • SRCRenewal interval of three years stated in exemption guidance.
  • SRCRelated‑party definition cited in IRS instructions.
  • SRCElectronic filing eligibility mentioned in IRS e‑file guidance.

Common confusion points

Partner % vs. ownership %

Percentages are sometimes calculated on voting rights instead of capital

→ Verify which basis the IRS requires

Related‑party definition

May include entities not obvious to the firm

→ Review IRS definition in instructions

Signature line location

Some users think the main form signature covers the schedule

→ Both must be signed

Electronic vs. paper filing

Not all CPA firms are eligible for e‑file

→ Confirm eligibility before choosing method

Edition mismatch

Using a 2023 form with 2024 instructions

→ Check the top‑right edition date

Workflow map

Related forms and next steps

4 signals

Before

Review partnership agreement for ownership details

Current

8038-CPA

After

IRS acknowledgment letter confirming exemption

Often used with

Form 8038‑CPA (main exemption application)

⚠ If something goes wrong

  • Form 8038‑CPA Amendment to correct errors

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Source transparency

Copyright & Licensing - US Government Forms

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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