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Federal Free Printable Form 8038 (Rev. September 2018) for 2019 Federal Information Return for Tax-Exempt Private Activity Bond Issues

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Information Return for Tax-Exempt Private Activity Bond Issues
Form 8038 (Rev. September 2018)

Form 8038 (Rev. September 2018) Department of the Treasury Internal Revenue Service Part I 1 Information Return for Tax-Exempt Private Activity Bond Issues (Under Internal Revenue Code section 149(e)) ▶ See separate instructions. ▶ Go to www.irs.gov/Form8038 for instructions and the latest information. Reporting Authority Check if Amended Return 2 Issuer’s name 3a 4 Name of person (other than issuer) with whom the IRS may communicate about this return (see instructions) Number and street (or P.O. box if mail is not delivered to street address) OMB No. 1545-0720 Room/suite ▶ Issuer’s employer identification number 3b Telephone number of other person shown on 3a 5 Report number (For IRS Use Only) 1 6 City, town, or post office, state, and ZIP code 7 Date of issue (MM/DD/YYYY) 8 Name of issue 9 CUSIP number 10a Name and title of officer or other employee of the issuer whom the IRS may call for more information Part II 11 a b c d e f g h i j k l m n o p q 12a b 13 14 15 16 17 18 19 20a b c 10b Telephone number of officer or other employee shown on 10a Type of Issue (Enter the issue price.) Issue Price Exempt facility bond: Airport (sections 142(a)(1) and 142(c)) . . . . . . . . . . . . . . . . . . . Docks and wharves (sections 142(a)(2) and 142(c)) . . . . . . . . . . . . . . Water furnishing facilities (sections 142(a)(4) and 142(e)) . . . . . . . . . . . . Sewage facilities (section 142(a)(5)) . . . . . . . . . . . . . . . . . . . Solid waste disposal facilities (section 142(a)(6)) . . . . . . . . . . . . . . . Qualified residential rental projects (sections 142(a)(7) and 142(d)) (see instructions) . . . Meeting 20–50 test (section 142(d)(1)(A)) . . . . . . . . . . . . Meeting 40–60 test (section 142(d)(1)(B)) . . . . . . . . . . . . Meeting 25–60 test (NYC only) (section 142(d)(6)) . . . . . . . . . . Has an election been made for deep rent skewing (section 142(d)(4)(B))? . . Yes Facilities for the local furnishing of electric energy or gas (sections 142(a)(8) and 142(f)) . . Facilities allowed under a transitional rule of the Tax Reform Act of 1986 (see instructions) . Facility type 1986 Act section Qualified enterprise zone facility bonds (section 1394) (see instructions) . . . . . . . Qualified empowerment zone facility bonds (section 1394(f)) (see instructions) . . . . . Other (see instructions) Qualified public educational facility bonds (sections 142(a)(13) and 142(k)) . . . . . . Mass commuting facilities (sections 142(a)(3) and 142(c)) . . . . . . . . . . . . Qualified highway or surface freight transfer facilities (sections 142(a)(15) and 142(m)) . . . Other (see instructions) Local district heating or cooling facilities (sections 142(a)(9) and 142(g)) Other (see instructions) Qualified mortgage bond (section 143(a)) . . . . . . . . . . . . . . . . . Other (see instructions) Qualified veterans’ mortgage bond (section 143(b)) (see instructions) . . . . . . . . Check the box if you elect to rebate arbitrage profits to the United States . . . . . Qualified small issue bond (section 144(a)) (see instructions) . . . . . . . . . . . Check the box for $10 million small issue exemption . . . . . . . . . . . . Qualified student loan bond (section 144(b)) . . . . . . . . . . . . . . . . Qualified redevelopment bond (section 144(c)) . . . . . . . . . . . . . . . Qualified hospital bond (section 145(c)) (attach schedule—see instructions) . . . . . . Qualified 501(c)(3) nonhospital bond (section 145(b)) (attach schedule—see instructions) . . Check box if 95% or more of net proceeds will be used only for capital expenditures . ▶ Nongovernmental output property bond (treated as private activity bond) (section 141(d)) . Other (see instructions) Reissuance (see instructions) Other. Describe (see instructions) ▶ For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 49973K . . . . . . . . . . . . 11a 11b 11c 11d 11e 11f . . No . . 11g 11h . . . . . . . . . . 11i 11j 11k 11l 11m 11n . ▶ 11p 11q 12a 12b 13 . ▶ 14 . . . . . . . . . . 15 16 17 18 . . 19 20b 20c Form 8038 (Rev. 9-2018) Page 2 Form 8038 (Rev. 9-2018) Part III Description of Bonds (Complete for the entire issue for which this form is being filed.) (a) Final maturity date (b) Issue price 21 $ Part IV 22 23 24 25 26 27 28 29 30 (c) Stated redemption price at maturity (d) Weighted average maturity years $ % Uses of Proceeds of Issue (including underwriters’ discount) Amount Proceeds used for accrued interest . . . . . . . . . . . . . . . . . . . . Issue price of entire issue (enter amount from line 21, column (b)) . . . . . . . . . . 24 Proceeds used for bond issuance costs (including underwriters’ discount) Proceeds used for credit enhancement . . . . . . . . . . . . 25 Proceeds allocated to reasonably required reserve or replacement fund . 26 Proceeds used to refund prior tax-exempt bonds. Complete Part VI . . 27 Proceeds used to refund prior taxable bonds. Complete Parts V and VI . 28 Add lines 24 through 28 . . . . . . . . . . . . . . . . . . . . . . . . Nonrefunding proceeds (subtract line 29 from line 23, enter amount here, and complete Part V) Part V (e) Yield . . 22 23 . . 29 30 Description of Property Financed Caution: Do not complete for qualified student loan bonds, qualified mortgage bonds, or qualified veterans’ mortgage bonds. 31 a b c d e 32 Type of Property Financed: Land . . . . . . . . . . . . . . . . . . . . . . . . . Buildings and structures . . . . . . . . . . . . . . . . . . . Equipment with recovery period of more than 5 years . . . . . . . . . Equipment with recovery period of 5 years or less . . . . . . . . . . Other. Describe (see instructions) North American Industry Classification System (NAICS) of the projects financed. NAICS Code a b Part VI 33 34 35 36 Amount of nonrefunding proceeds $ $ Amount . . . . . . . . . . . . NAICS Code c d . . . . 31a 31b 31c 31d 31e . . . . Amount of nonrefunding proceeds $ $ Description of Refunded Bonds (Complete this part only for refunding bonds.) Enter the remaining weighted average maturity of the tax-exempt bonds to be refunded . Enter the remaining weighted average maturity of the taxable bonds to be refunded . . Enter the last date on which the refunded tax-exempt bonds will be called (MM/DD/YYYY) Enter the date(s) the refunded bonds were issued (MM/DD/YYYY) . . . . . . . . Part VII . . . . . . . . . . . . . . . . . . . . years years ▶ ▶ / / / / ▶ ▶ Miscellaneous 37 Name of governmental unit(s) approving issue (see the instructions) ▶ 38 39 40a b c d 41 42a b c 43 Check the box if you have designated any issue under section 265(b)(3)(B)(i)(III) . . . . . . . . . . . . Check the box if you have elected to pay a penalty in lieu of arbitrage rebate . . . . . . . . . . . . Check the box if you have identified a hedge and enter the following information . . . . . . . . . . . Name of hedge provider Type of hedge ▶ Term of hedge ▶ Check the box if the hedge is superintegrated . . . . . . . . . . . . . . . . . . . . . . . Enter the amount of gross proceeds invested or to be invested in a guaranteed investment contract (GIC) ▶ / Enter the final maturity date of the GIC (MM/DD/YYYY) . . . . . . . . . . . . . . . . . ▶ Enter the name of the GIC provider ▶ Check the box if the issuer has established written procedures to ensure that all nonqualified bonds of this remediated in accordance with the requirements under the Code and Regulations (see instructions) . . . . . 44 45a b 46 Check the box if the issuer has established written procedures to monitor the requirements of section 148 . . . . ▶ Enter the amount of reimbursement if some portion of the proceeds was used to reimburse expenditures . ▶ / / Enter the date the official intent was adopted (MM/DD/YYYY) . . . . . . . . . . . . . . ▶ Check the box if the issue is comprised of qualified redevelopment, qualified small issue, or exempt facilities bonds, and provide name and EIN of the primary private user . . . . . . . . . . . . . . . . . . . . . . . ▶ Name ▶ . . . . . . ▶ . . ▶ ▶ ▶ / issue are . . ▶ EIN Form 8038 (Rev. 9-2018) Page 3 Form 8038 (Rev. 9-2018) Part VIII 47 48 49 a b c d 50a b 51a b 52 Volume Caps Amount 47 48 49 Amount of state volume cap allocated to the issuer. Attach copy of state certification . . . . Amount of issue subject to the unified state volume cap . . . . . . . . . . . . . . Amount of issue not subject to the unified state volume cap or other volume limitations: Of bonds for governmentally owned solid waste facilities, airports, docks, wharves, environmental enhancements of hydroelectric generating facilities, or high-speed intercity rail facilities . . . . 49a 49b 49c 49d 50a 50b 51a Under a carryforward election. Attach a copy of Form 8328 to this return . . . . . . . . . Under transitional rules of the Tax Reform Act of 1986. Enter Act section ▶ Under the exception for current refunding (section 146(i) and section 1313(a) of the Tax Reform Act of 1986) Amount of issue of qualified veterans’ mortgage bonds . . . . . . . . . . . . . . . Enter the state limit on qualified veterans’ mortgage bonds . . . . . . . . . . . . . Amount of section 1394(f) volume cap allocated to issuer. Attach copy of local government certification Name of empowerment zone ▶ Amount of section 142(k)(5) volume cap allocated to issuer. Attach copy of state certification Signature of issuer’s authorized representative Print/Type preparer’s name Preparer’s signature Date ▲ Paid Preparer Use Only ▲ Signature and Consent 52 Under penalties of perjury, I declare that I have examined this return, and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. I further declare that I consent to the IRS’s disclosure of the issuer’s return information, as necessary to process this return, to the person(s) that I have authorized above. Date Type or print name and title Check if self-employed Firm’s name ▶ Firm’s EIN Firm’s address ▶ Phone no. Preparer’s PTIN ▶ Form 8038 (Rev. 9-2018)
Extracted from PDF file 2018-federal-form-8038.pdf, last modified August 2018

More about the Federal Form 8038 Corporate Income Tax TY 2018

We last updated the Information Return for Tax-Exempt Private Activity Bond Issues in December 2018, so this is the latest version of Form 8038, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 8038 directly from TaxFormFinder. You can print other Federal tax forms here.

Related Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal Form 8038.

Form Code Form Name
Form 8038-G Information Return for Tax-Exempt Governmental Obligations
Form 8038-CP Return for Credit Payments to Issuers of Qualified Bonds
Form 8038-GC Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales
Form 8038-T Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate
Form 8038-B Information Return for Build America Bonds and Recovery Zone Economic Development Bonds
Form 8038-R Request for Recovery of Overpayments Under Arbitrage Rebate Provisions
Form 8038-TC Information Return for Tax Credit Bonds and Specified Tax Credit Bonds

Download all  tax forms View all 775 Federal Income Tax Forms


Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8038 from the Internal Revenue Service in December 2018.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 8038

We have a total of six past-year versions of Form 8038 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form 8038

Form 8038 (Rev. September 2018)

2017 Form 8038

Form 8038 (Rev. April 2011)

2016 Form 8038

Form 8038 (Rev. April 2011)

Information Return for Tax-Exempt Private Activity Bond Issues 2015 Form 8038

Form 8038 (Rev. April 2011)

Information Return for Tax-Exempt Private Activity Bond Issues 2012 Form 8038

Form 8038 (Rev. April 2011)

Information Return for Tax-Exempt Private Activity Bond Issues 2011 Form 8038

Form 8038 (Rev. April 2011)


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