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Federal Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate
with TurboTaxExtracted from PDF file 2023-federal-form-8038-t.pdf, last modified October 2021Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate
Form 8038-T (Rev. October 2021) Department of the Treasury Internal Revenue Service Part I Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate ▶ OMB No. 1545-0047 Under sections 143(g)(3) and 148(f) and section 103(c)(6)(D) of the Internal Revenue Code of 1954. ▶ Go to www.irs.gov/Form8038T for instructions and the latest information. Reporting Authority Check box if Amended Return ▶ 1 Issuer’s name 2 Issuer’s employer identification number (EIN) 3 Number and street (or P.O. box no. if mail is not delivered to street address) 4 Report number (For IRS Use Only) 5 City, town, or post office, state, and ZIP code 6 Date of issue 7 Name of issue 8 CUSIP number 9 Name and title of officer of the issuer or other person whom the IRS may call for more information 10 11 Type of issue ▶ Issue price ▶ 12 13 14 15 Computation date to which this payment relates (MM/DD/YYYY) . . . . . Arbitrage rebate payment (see instructions) check box if less than 100% of rebate amount . . . Yield reduction payment (see instructions) check box if less than 100% of yield reduction amount Rebate payment from Qualified Zone Academy Bond (QZAB) defeasance escrow (see instructions) . . Room/suite 7 Part II Part III 11 Arbitrage Rebate and Yield Reduction Payments Number of months since date of issue: 17 18 19 6 mos 12 mos 18 mos Penalty in lieu of rebate . . . . . . . Date of termination election (MM/DD/YYYY) . Penalty upon termination . . . . . . . . . 24 mos . . . . . . . . . . . . . . . . . . Other. No. of mos ▶ . . . . . . . . . . . . . . . . 15 . . . 17 . . . 19 Late Payments 20 Does failure to pay timely qualify for waiver of penalty? See instructions . . . 21 22 Penalty for failure to pay on time (see instructions) Interest on underpayment (see instructions) . . . . . . . . . . . . . . . . . . . . . . 21 22 Total payment. Add lines 13, 14, 15, 17, 19, 21, and 22. Enter total here . . . . . . . . . 23 . . . . . . . . . 24 Part V 23 Part VI . . . . . . . . . . . . Yes No Total Payment Miscellaneous 24 Unspent proceeds as of this computation date 25 26 Proceeds used to redeem bonds . . . . . . . . . . . . . . . . . . . . . Gross proceeds used for qualified administrative costs for guaranteed investment contracts (GICs) and defeasance escrows . . . . . . . . . . . . . . . . . . . . . . . . . 25 27 Fees paid for a qualified guarantee . 27 . . . . . . . . . . . . . . . . . . . . . . . Amount 13 14 Penalty in Lieu of Arbitrage Rebate 16 Part IV Telephone number of officer or other person . . . . 26 . Yes 28 Is the issue a variable rate issue? 29 Did the issuer enter into a hedge? 30 Were gross proceeds invested in a GIC? 31 32 Were any gross proceeds invested beyond an available temporary period? . . . . Calculations for filing of this form prepared by: Issuer Preparer: . . . . . . . . . Name of provider Term of hedge Name of provider . . . . . . . . . . . . . . . . 28 . 29 Term of GIC Signature of issuer’s authorized representative Print/Type preparer’s name Date Preparer’s signature ▲ Paid Preparer Use Only 30 . . . . . . . . . 31 . 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 that I have authorized above. ▲ Signature and Consent No Type or print name and title Date Check if self-employed Firm’s name ▶ Firm’s EIN Firm’s address ▶ Phone no. For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11545Y PTIN ▶ Form 8038-T (Rev. 10-2021)
Form 8038-T (Rev. October 2021)
More about the Federal Form 8038-T Corporate Income Tax TY 2023
We last updated the Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate in February 2024, so this is the latest version of Form 8038-T, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 8038-T directly from TaxFormFinder. You can print other Federal tax forms here.
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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-T.
| Form Code | Form Name |
|---|---|
| Form 8038-TC | Information Return for Tax Credit Bonds and Specified Tax Credit Bonds |
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-T from the Internal Revenue Service in February 2024.
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-T
We have a total of eleven past-year versions of Form 8038-T in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 8038-T
Form 8038-T (Rev. October 2021)
2022 Form 8038-T
Form 8038-T (Rev. October 2021)
2021 Form 8038-T
Form 8038-T (Rev. October 2021)
2020 Form 8038-T
Form 8038-T (Rev. April 2011)
2019 Form 8038-T
Form 8038-T (Rev. April 2011)
2018 Form 8038-T
Form 8038-T (Rev. April 2011)
2017 Form 8038-T
Form 8038-T (Rev. April 2011)
2016 Form 8038-T
Form 8038-T (Rev. April 2011)
2015 Form 8038-T
Form 8038-T (Rev. April 2011)
2012 Form 8038-T
Form 8038-T (Rev. April 2011)
2011 Form 8038-T
Form 8038-T (Rev. April 2011)
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