Forms and instructions
- Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues PDF
- Form 8038-B, Information Return for Build America Bonds and Recovery Zone Economic Development Bonds PDF
- Form 8038-CP, Credit for Qualified Bonds Allowed to Issuer PDF
- Form 8038-G, Information Return for Government Purpose Tax-Exempt Bond Issues PDF
- Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues PDF
- Form 8038-R, Request for Recovery of Overpayment Under Arbitrage Rebate Provisions PDF
- Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate PDF
- All other forms and publications for tax-advantages bonds
Filing tips
- Form 8038-series receipt acknowledgements
- Provide accurate routing and account numbers to avoid delayed payments
Form 8038-CP
Form 8038-CP is for use by issuers of build America bonds, recovery zone economic development bonds and specified tax credit bonds who elect to receive a direct payment from the federal government equal to a percentage of the interest payments on these bonds.
The IRS now accepts electronic filing of Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds, using an authorized IRS e-file provider. Electronic filing is secure and leads to fewer errors, quicker processing, and faster payments. Paper filing is also available; however, after December 31, 2023, electronic filing of Form 8038-CP claims is mandatory for most filers.
Use the following to help avoid Form 8038-CP filing errors and processing delays:
- Form 8038-CP FAQs
- Form 8038 -CP Instructions PDF
- Application of the Treasury Offset Program to payments to issuers of direct pay bonds
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- Recent updates concerning 8038-CP processing, including e-file
- 8038-CP e-file providers
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Watch these short videos on avoiding common mistakes when filing Form 8038-CP:
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