Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues Instructions
This form contains 137 fields organized into 20 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Bond Details | ||
| 11j j Qualified empowerment zone facility bonds (section 1394(f)) (see instructions) | Text |
Enter the amount for Qualified empowerment zone facility bonds as per section 1394(f). Refer to the instructions for more details.
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| 11k k Qualified broadband projects (sections 142(a)(16) and 142(n)) | Text |
Enter the amount for Qualified broadband projects as per sections 142(a)(16) and 142(n). Refer to the instructions for more details.
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| 11 I Qualified public educational facility bonds (sections 142(a)(13) and 142(k)) | Text |
Enter the amount for Qualified public educational facility bonds as per sections 142(a)(13) and 142(k). Refer to the instructions for more details.
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| Qualified highway or surface freight transfer facilities (sections 142(a)(15) and 142(m)). n 11n | Text |
Enter the amount for Qualified highway or surface freight transfer facilities as per sections 142(a)(15) and 142(m). Refer to the instructions for more details.
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| Qualified carbon dioxide capture facilities (sections 142(a)(17) and 142(o)) O 110 | Text |
Enter the amount for Qualified carbon dioxide capture facilities as per sections 142(a)(17) and 142(o). Refer to the instructions for more details.
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| q Other (see instructions) a3e1 11g | Text |
Enter the amount for other qualified bonds as specified in the instructions. Refer to the instructions for more details.
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| 12a Qualified mortgage bond (section 143(a)) 12a | Text |
Enter the amount for Qualified mortgage bond as per section 143(a). Refer to the instructions for more details.
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| b 12b | Text |
Enter the amount for the specified bond type. Refer to the instructions for more details.
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| topmostSubform[0].Page1[0].f1_39[0 | Text |
Enter the details for the bond issue. This field is likely for additional information or specific details about the bond.
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| 16 | Text |
Enter the relevant information for item 16 as specified in the form instructions.
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| topmostSubform[0].Page1[0].f1_41[0 | Text |
Enter the relevant information for item 17 as specified in the form instructions.
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| 18 | Text |
Enter the relevant information for item 18 as specified in the form instructions.
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| topmostSubform[0].Page1[0].f1_45[0 | Text |
Enter the relevant information for item 20b as specified in the form instructions.
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| topmostSubform[0].Page1[0].f1_46[0 | Text |
Enter the relevant information for item 20c as specified in the form instructions.
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| 18dc 20c | Text |
Enter the relevant information for item 20c as specified in the form instructions.
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| Enter the remaining weighted average maturity of the tax-exempt bonds to be refunded. 33 | Text |
Enter the remaining weighted average maturity of the tax-exempt bonds to be refunded. This is required for Line 33.
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| 35 Enter the last date on which the refunded tax-exempt bonds will be called (MM/DD/YYYY) | Text |
Enter the last date on which the refunded tax-exempt bonds will be called in MM/DD/YYYY format. This is required for Line 35.
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| 36 Enter the date(s) the refunded bonds were issued (MM/DD/YYYY) | Text |
Enter the date(s) the refunded bonds were issued in MM/DD/YYYY format. This is required for Line 36.
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| Bond Issue Details | ||
| 7 Date of issue (MM/DD/YYYY) | Text |
Enter the date of issue in MM/DD/YYYY format.
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| 8 Name of issue | Text |
Enter the name of the bond issue.
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| 9 CUSIP number | Text |
Enter the CUSIP number of the bond issue.
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| 11c | Text |
Enter the specific details related to the bond issue as required in section 11c.
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| 11c c58e 11d | Text |
Provide additional information related to sections 11c and 11d of the bond issue.
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| e 11e Solid waste disposal facilities (section 142(a)(6)) | Text |
Specify details about solid waste disposal facilities as per section 142(a)(6).
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| 11f f Qualified residential rental projects (sections 142(a)(7) and 142(d)) (see instructions) | Text |
Enter information about qualified residential rental projects according to sections 142(a)(7) and 142(d). Refer to the instructions for more details.
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| topmostSubform[0].Page1[0].c1_2[0]_1 | CheckBox |
Check this box if applicable to the bond issue.
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| topmostSubform[0].Page1[0].c1_2[1]_2 | CheckBox |
Check this box if applicable to the bond issue.
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| topmostSubform[0].Page1[0].c1_2[2]_3 | CheckBox |
Check this box if applicable to the bond issue.
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| topmostSubform[0].Page1[0].c1_3[0]_1 | CheckBox |
Check this box if applicable to the bond issue.
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| topmostSubform[0].Page1[0].c1_3[1]_2 | CheckBox |
Check this box if applicable to the bond issue.
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| 11g | Text |
Enter the specific details related to the bond issue as required in section 11g.
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| 11h h Facilities allowed under a transitional rule of the Tax Reform Act of 1986 (see instructions) | Text |
Provide information about facilities allowed under a transitional rule of the Tax Reform Act of 1986. Refer to the instructions for more details.
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| topmostSubform[0].Page1[0].Line11h_ReadOrder[0].f1_21[0 | Text |
Enter the specific details related to the bond issue as required in section 11h.
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| 1986 Act section | Text |
Specify the section of the 1986 Act that applies to the bond issue.
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| topmostSubform[0].Page1[0].f1_23[0 | Text |
Enter any additional information required for the bond issue.
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| topmostSubform[0].Page2[0].Table_Part3[0].Line21[0].f2_01[0 | Text |
Enter the relevant information for Line 21, Part 3, Table on Page 2.
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| Text |
Enter the relevant information for Line 21, Part 3, Table on Page 2.
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| Text |
Enter the relevant information for Line 21, Part 3, Table on Page 2.
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| topmostSubform[0].Page2[0].Table_Part3[0].Line21[0].f2_04[0 | Text |
Enter the relevant information for Line 21, Part 3, Table on Page 2.
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| (e) Yield | Text |
Enter the yield for the bond issue in Line 21(e), Part 3, Table on Page 2.
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| 22 | Text |
Enter the relevant information for Line 22 on Page 2.
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| 23 | Text |
Enter the relevant information for Line 23 on Page 2.
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| b Name of empowerment zone | Text |
Enter the name of the empowerment zone associated with the bond issue.
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| Bond Issue Purpose | ||
| 11a a Airport (sections 142(a)(1) and 142(c)) | Text |
Indicate if the bond issue is for an airport as per sections 142(a)(1) and 142(c).
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| 11b b Docks and wharves (sections 142(a)(2) and 142(c)) | Text |
Indicate if the bond issue is for docks and wharves as per sections 142(a)(2) and 142(c).
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| Bond Type | ||
| topmostSubform[0].Page1[0].c1_4[0]_1 | CheckBox |
Check this box if the bond issue is a qualified small issue bond under section 144(a). Refer to the instructions for more details.
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| 14 Qualified small issue bond (section 144(a)) (see instructions) 14 | Text |
Enter the details for a qualified small issue bond under section 144(a). Refer to the instructions for more details.
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| topmostSubform[0].Page1[0].c1_5[0]_1 | CheckBox |
Check this box if the bond issue is a nongovernmental output property bond treated as a private activity bond under section 141(d).
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| topmostSubform[0].Page1[0].c1_6[0]_1 | CheckBox |
Check this box if the bond issue falls under another category specified in the instructions.
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| 19 Nongovernmental output property bond (treated as private activity bond) (section 141(d)) 19 | Text |
Enter the details for a nongovernmental output property bond treated as a private activity bond under section 141(d).
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| 20a Other (see instructions) | Text |
Enter details for any other bond type not specifically listed. Refer to the instructions for more details.
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| C Other. Describe (see instructions) | Text |
Describe any other bond type or relevant information as specified in the instructions.
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| Carryforward Election | ||
| b Under a carryforward election. Attach a copy of Form 8328 to this return 49b | Text |
Enter the amount under a carryforward election. Attach a copy of Form 8328 to this return.
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| Certification | ||
| certification . 51a | Text |
Provide the certification details as required in section 51a.
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| Type or print name and title | Text |
Type or print the name and title of the person completing this section.
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| topmostSubform[0].Page3[0].c3_1[0]_1 | CheckBox |
Check this box if applicable.
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| Checkboxes | ||
| topmostSubform[0].Page2[0].c2_1[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific details.
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| topmostSubform[0].Page2[0].c2_2[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific details.
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| topmostSubform[0].Page2[0].c2_3[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific details.
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| Contact Information | ||
| topmostSubform[0].Page1[0].f1_03[0 | Text |
Enter the name of the person to contact for more information.
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| 3b Telephone number of other person shown on 3a | Text |
Enter the telephone number of the person listed in field 3a.
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| 10a Name and title of officer or other employee of the issuer whom the IRS may call for more information | Text |
Enter the name and title of the officer or other employee of the issuer whom the IRS may call for more information.
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| 10b Telephone number of officer or other employee shown on 10a | Text |
Enter the telephone number of the officer or other employee listed in field 10a.
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| Current Refunding Exception | ||
| d Under the exception for current refunding (section 146(i) and section 1313(a) of the Tax Reform Act of 1986) 49d | Text |
Enter the amount under the exception for current refunding (section 146(i) and section 1313(a) of the Tax Reform Act of 1986).
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| Financial Details | ||
| topmostSubform[0].Page2[0].Table_Lines32a-b[0].Line32a[0].f2_21[0 | Text |
Enter the amount for line 32a as specified in the instructions.
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| topmostSubform[0].Page2[0].Table_Lines32a-b[0].Line32a[0].f2_22[0 | Text |
Enter the amount for line 32a as specified in the instructions.
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| topmostSubform[0].Page2[0].Table_Lines32a-b[0].Line32b[0].f2_23[0 | Text |
Enter the amount for line 32b as specified in the instructions.
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| topmostSubform[0].Page2[0].Table_Lines32a-b[0].Line32b[0].f2_24[0 | Text |
Enter the amount for line 32b as specified in the instructions.
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| topmostSubform[0].Page2[0].Table_Lines32c-d[0].Line32c[0].f2_25[0 | Text |
Enter the amount for line 32c as specified in the instructions.
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| topmostSubform[0].Page2[0].Table_Lines32c-d[0].Line32c[0].f2_26[0 | Text |
Enter the amount for line 32c as specified in the instructions.
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| topmostSubform[0].Page2[0].Table_Lines32c-d[0].Line32d[0].f2_27[0 | Text |
Enter the amount for line 32d as specified in the instructions.
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| topmostSubform[0].Page2[0].Table_Lines32c-d[0].Line32d[0].f2_28[0 | Text |
Provide the information required for Line 32d. Refer to the form instructions for specific details.
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| 34 | Text |
Provide the information required for Line 34. Refer to the form instructions for specific details.
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| topmostSubform[0].Page2[0].f2_32[0 | Text |
Provide the information required for this field. Refer to the form instructions for specific details.
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| topmostSubform[0].Page2[0].f2_33[0 | Text |
Provide the information required for this field. Refer to the form instructions for specific details.
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| ff | Text |
Provide the information required for this field. Refer to the form instructions for specific details.
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| ff / 71 | Text |
Provide the information required for this field. Refer to the form instructions for specific details.
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| d Term of hedge | Text |
Enter the term of the hedge associated with the bond issue.
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| 42a Enter the amount of gross proceeds invested or to be invested in a guaranteed investment contract (GIC) | Text |
Enter the amount of gross proceeds invested or to be invested in a guaranteed investment contract (GIC).
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| Enter the name of the GIC provider ▶C | Text |
Enter the name of the GIC provider.
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| Enter the amount of gross proceeds invested or to | Text |
Enter the amount of gross proceeds invested or to be invested. Note that the maximum length is 2 characters.
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| Amount of section 142(k)(5) volume cap allocated to issuer. Attach copy of state certification 52 | Text |
Specify the amount of section 142(k)(5) volume cap allocated to the issuer. Attach a copy of the state certification.
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| General Information | ||
| topmostSubform[0].Page1[0].c1_1[0]_1 | CheckBox |
Check this box if applicable.
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| topmostSubform[0].Page2[0].f2_18[0 | Text |
Enter the relevant information for the specified field.
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| topmostSubform[0].Page2[0].f2_20[0 | Text |
Enter the relevant information for the specified field.
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| topmostSubform[0].Page2[0].f2_39[0 | Text |
Please provide the relevant information for this field as required by the form.
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| topmostSubform[0].Page2[0].f2_40[0 | Text |
Please provide the relevant information for this field as required by the form.
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| topmostSubform[0].Page2[0].c2_4[0]_1 | CheckBox |
Check this box if applicable to your bond issue.
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| topmostSubform[0].Page2[0].f2_43[0 | Text |
Provide the relevant information for this field. Note that the maximum length is 2 characters.
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| topmostSubform[0].Page2[0].f2_44[0 | Text |
Provide the relevant information for this field. Note that the maximum length is 2 characters.
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| topmostSubform[0].Page2[0].f2_45[0 | Text |
Provide the relevant information for this field. Note that the maximum length is 4 characters.
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| topmostSubform[0].Page2[0].c2_5[0]_1 | CheckBox |
Check this box if applicable to your bond issue.
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| topmostSubform[0].Page2[0].c2_6[0]_1 | CheckBox |
Check this box if applicable to your bond issue.
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| 45a | Text |
Please provide the relevant information for this field as required by the form.
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| topmostSubform[0].Page2[0].f2_49[0 | Text |
Provide the relevant information for this field. Note that the maximum length is 2 characters.
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| topmostSubform[0].Page2[0].f2_50[0 | Text |
Enter the relevant information for field f2_50 on Page 2. This field has a maximum length of 4 characters.
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| topmostSubform[0].Page2[0].c2_7[0]_1 | CheckBox |
Check this box if applicable for field c2_7 on Page 2.
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| topmostSubform[0].Page2[0].f2_51[0 | Text |
Enter the relevant information for field f2_51 on Page 2.
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| topmostSubform[0].Page2[0].f2_52[0 | Text |
Enter the relevant information for field f2_52 on Page 2. This field has a maximum length of 10 characters.
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| topmostSubform[0].Page3[0].f3_03[0 | Text |
Enter the relevant information for field f3_03 on Page 3.
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| topmostSubform[0].Page3[0].f3_04[0 | Text |
Enter the relevant information for field f3_04 on Page 3.
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| topmostSubform[0].Page3[0].f3_06[0 | Text |
Enter the relevant information for field f3_06 on Page 3.
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| Issuer Details | ||
| 37 Name of governmental unit(s) approving issue (see the instructions) | Text |
Enter the name of the governmental unit(s) that approved the issue. Refer to the instructions for Line 37.
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| a7f5 | Text |
Provide the information required for this field. Refer to the form instructions for specific details.
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| Issuer Information | ||
| 1 Issuer's name | Text |
Enter the full legal name of the issuer.
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| 2 Issuer's employer identification number | Text |
Enter the issuer's employer identification number (EIN). This should be a 9-digit number.
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| topmostSubform[0].Page1[0].f1_05[0 | Text |
Enter the street address of the issuer.
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| Room/suite | Text |
Enter the room or suite number of the issuer's address.
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| 6 City, town, or post office, state, and ZIP code | Text |
Enter the city, town, or post office, state, and ZIP code of the issuer's address.
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| Preparer Information | ||
| Print/Type preparer's name | Text |
Print or type the name of the preparer of this form.
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| Preparer's PTIN | Text |
Enter the Preparer's PTIN (Preparer Tax Identification Number). Maximum length is 11 characters.
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| Firm's name | Text |
Enter the name of the preparer's firm.
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| Firm's address | Text |
Enter the address of the preparer's firm.
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| Firm's EIN | Text |
Enter the Employer Identification Number (EIN) of the preparer's firm. Maximum length is 10 characters.
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| Phone no | Text |
Enter the phone number of the preparer's firm.
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| Proceeds Usage | ||
| 24 Proceeds used for bond issuance costs (including underwriters' discount) 24 | Text |
Enter the amount of proceeds used for bond issuance costs, including underwriters' discount, in Line 24 on Page 2.
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| topmostSubform[0].Page2[0].f2_09[0 | Text |
Enter the relevant information for Line 25 on Page 2.
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| 26 Proceeds allocated to reasonably required reserve or replacement fund 26 | Text |
Enter the amount of proceeds allocated to a reasonably required reserve or replacement fund in Line 26 on Page 2.
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| topmostSubform[0].Page2[0].f2_11[0 | Text |
Enter the relevant information for Line 27 on Page 2.
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| 28 Proceeds used to refund prior taxable bonds. Complete Parts V and VI 28 | Text |
Enter the amount of proceeds used to refund prior taxable bonds in Line 28 on Page 2. Complete Parts V and VI.
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| 29 | Text |
Enter the relevant information for Line 29 on Page 2.
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| 30 Nonrefunding proceeds (subtract line 29 from line 23, enter amount here, and complete Part V) 30 | Text |
Enter the amount of nonrefunding proceeds by subtracting Line 29 from Line 23 and enter the amount here in Line 30 on Page 2. Complete Part V.
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| a | Text |
Enter the relevant information for Line 30(a) on Page 2.
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| State Volume Cap | ||
| 47 47 Amount of state volume cap allocated to the issuer. Attach copy of state certification | Text |
Enter the amount of state volume cap allocated to the issuer. Attach a copy of the state certification.
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| 48 48 Amount of issue subject to the unified state volume cap | Text |
Enter the amount of the issue subject to the unified state volume cap.
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| Transitional Rules | ||
| Under transitional rules of the Tax Reform Act of 1986. Enter Act section 92c8 C 49c | Text |
Enter the section of the Tax Reform Act of 1986 under transitional rules. Enter Act section.
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| Unlabeled Fields | ||
| topmostSubform[0].Page1[0].f1_27[0 | Text |
This field appears to be missing a label. Please refer to the form instructions or context for the correct information to enter here.
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| topmostSubform[0].Page1[0].f1_30[0 | Text |
This field appears to be missing a label. Please refer to the form instructions or context for the correct information to enter here.
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| topmostSubform[0].Page1[0].f1_31[0 | Text |
This field appears to be missing a label. Please refer to the form instructions or context for the correct information to enter here.
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| topmostSubform[0].Page1[0].f1_32[0 | Text |
This field appears to be missing a label. Please refer to the form instructions or context for the correct information to enter here.
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| topmostSubform[0].Page1[0].f1_35[0 | Text |
This field appears to be missing a label. Please refer to the form instructions or context for the correct information to enter here.
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| topmostSubform[0].Page1[0].f1_37[0 | Text |
This field appears to be missing a label. Please refer to the form instructions or context for the correct information to enter here.
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| Use of Proceeds | ||
| b Buildings and structures 31b | Text |
Enter the amount allocated to buildings and structures for the bond issue.
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| 31c | Text |
Enter the amount for the specified category in line 31c.
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| e Other. Describe (see instructions) | Text |
Describe any other uses of the bond proceeds not covered in the previous categories.
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| Veterans' Mortgage Bonds | ||
| 50a Amount of issue of qualified veterans' mortgage bonds. 50a | Text |
Enter the amount of issue of qualified veterans' mortgage bonds.
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| b Enter the state limit on qualified veterans' mortgage bonds 50b | Text |
Enter the state limit on qualified veterans' mortgage bonds.
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