8038-CP Return for Credit Payments to Issuers of Qualified Bonds

Verify & Print Form
Form

8038-CP

Return for Credit Payments
to Issuers of Qualified Bonds

(Rev. January 2020)

Department of the Treasury
Internal Revenue Service

Part I

▶

Go to www.irs.gov/Form8038CP for instructions and the latest information.

Information on Entity That Is To Receive Payment of Credit and Communications

1

Name of entity that is to receive payment of the credit

3

Number and street (or P.O. box no. if mail is not delivered to street address)

4

City, town, or post office; state; and ZIP code

5

Name and title of designated contact person whom the IRS may call for more information

Part II

OMB No. 1545-0047

2

Check box if Amended Return ▶

Employer identification number (EIN)
Room/suite

6

Telephone number of officer or legal representative

8

EIN

Reporting Authority

7

Issuer’s name (if same as line 1, enter “SAME” and skip lines 8, 9, 11, 15, and 16)

9

Number and street (or P.O. box no. if mail is not delivered to street address)

Room/suite

10

Report number (For IRS Use Only)

11

City, town, or post office; state; and ZIP code

12

Date of issue (MM/DD/YYYY)

13

Name of issue

14

CUSIP number (see instructions)

15

Name and title of officer or other person whom the IRS may call for more information

16

Telephone number of officer or other person to call

17a
b

Check applicable box ▶
Enter the issue price . .

Part III

Variable rate bond
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Fixed rate bond
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17b

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Payment of Credit (For specified tax credit bonds with multiple maturities, see instructions.)

18
19a
b
c

Interest payment date to which this payment of credit relates (MM/DD/YYYY)
Interest payable to bondholders on the interest payment date. See instructions .

For specified tax credit bonds only, enter the applicable credit rate determined under sec. 54A(b)(3)
.
%
For specified tax credit bonds only, enter the interest that would be payable to bondholders on the interest
payment date calculated using the applicable credit rate. See instructions . . . . . . . . . . .

19c

20
a
b

Amount of credit payment to be received as of the interest payment date (complete only line 20a, 20b, 20c, 20d, 20e, or 20f)
Build America bonds. Multiply line 19a by 35% (0.35) . . . . . . . . . . . . . . . . .
Recovery zone economic development bonds. Multiply line 19a by 45% (0.45) . . . . . . . . . .

20a
20b

c
d
e

New clean renewable energy bonds, enter the lesser of line 19a or 70% (0.70) of line 19c .
Qualified energy conservation bonds, enter the lesser of line 19a or 70% (0.70) of line 19c
Qualified zone academy bonds, enter the lesser of lines 19a or 19c . . . . . . .

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20c
20d
20e

f

Qualified school construction bonds, enter the lesser of lines 19a or 19c . . .
Adjustment to previous credit payments (complete line 21a OR line 21b only):
Net increase to previous payments (attach explanation) . . . . . . . .

21
a
b
22
23
24
25
26

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19a

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20f

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21a

Net decrease to previous payments (attach explanation) . . . . . . . . . . . . . . . .
21b
Amount of credit payment to be received. Combine either line 20a, 20b, 20c, 20d, 20e, or 20f with line 21a or line 21b
22
Has there been a change to the debt service schedule most recently filed with the IRS? See instructions. (If “Yes,” attach
the revised debt service schedule.) . . . . . . . . . . . . . . . . . . . . . . . . . . Yes
Have you paid or will you pay all the interest from line 19a on or before the date from line 18? See instructions
Is this the final interest payment date? . . . . . . . . . . . . . . . . . . . . . .
If the entity identified in Part I is not the issuer, check this box . . . . . . . . . . . . . . .

Direct
Deposit

Paid
Preparer
Use Only

a
c

Enter direct deposit information below:
Routing number
Account number

▶b

Type:

Checking

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Yes
Yes
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No
No
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▶

Savings

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 authorize the IRS to send the requested refundable credit payment to the entity
identified in Part I, and I consent to the disclosure of the issuer’s return information, as necessary to process the refundable credit payment, to the
designated contact person(s) listed above in Parts I and II, as applicable.

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Signature
and
Consent

27

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No

▶
Date

Signature of issuer

Print/Type preparer’s name
Firm’s name

▶

Firm’s address

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Preparer’s signature

For Paperwork Reduction Act Notice, see the separate instructions.

Type or print name and title
Date

Check
if PTIN
self-employed
Firm’s EIN

▶

Phone no.
Cat. No. 52810E

Form 8038-CP (Rev. 1-2020)