8038-CP Schedule A Specified Tax Credit Bonds Interest Limit Computation

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Schedule A
(Form 8038-CP)
(January 2022)

Specified Tax Credit Bonds Interest Limit Computation
OMB No. 1545-0047

Complete for Form 8038-CP, line 17c, bond types 102, 103, 104, and 105.
▶ Attach to Form 8038-CP.
▶ Go to www.irs.gov/Form8038CP for instructions and the latest information.
▶

Department of the Treasury
Internal Revenue Service
Issuer’s name

Employer identification number (EIN)

DRAFT AS OF
August 5, 2021
DO NOT FILE

Date of issue (MM/DD/YYYY)

Report number (from line 10 of Form 8038-CP)

Complete the eligible interest computation using the table below. Complete the following table for each maturity of bonds outstanding
on the line 18 interest payment date. This schedule is to be used when claiming a credit under section 6431 for specified tax credit
bonds (new clean renewable energy bonds, qualified energy conservation bonds, qualified zone academy bonds, and qualified school
construction bonds). If more lines are needed, use the additional table on the back.

(a)
Bond maturity date

(e)
(d)
For new clean renewable energy
For
new
clean
renewable
energy
(c)
bonds and qualified energy
bonds and qualified energy
(b)
Interest paid on bond maturity on
conservation bonds, enter the
conservation bonds, multiply
Interest paid on bond maturity on
line 18 interest payment date
smaller
of column (b) or (d). For
column (c) by 70% (0.70).
line 18 interest payment date
calculated using the line 19b
qualified zone academy bonds
(Skip
this
column
for
qualified
zone
applicable credit rate
and qualified school construction
academy bonds and qualified
bonds, enter the smaller of
school construction bonds.)
column (b) or (c).

1 Total. Add amounts in column (e) above . . . . . . . . .
2 Amount from page 2, line 4 (if any) . . . . . . . . . . .
3 Add amounts on line 1 and line 2. Enter on Form 8038-CP, line 19c
For Paperwork Reduction Act Notice, see separate instructions.

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Cat. No. 74912N

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Schedule A (Form 8038-CP) (1-2022)

Page 2

Schedule A (Form 8038-CP) (1-2022)

Complete the table below beginning with the first maturity following the maturity listed in the last row of the table on page 1.
(Continuation of table from page 1 for each maturity of bonds outstanding on the line 18 interest payment date.)

(a)
Bond maturity date

(e)
(d)
For new clean renewable energy
For
new
clean
renewable
energy
(c)
bonds and qualified energy
bonds and qualified energy
(b)
Interest paid on bond maturity on
conservation bonds, enter the
conservation bonds, multiply
Interest paid on bond maturity on
line 18 interest payment date
smaller
of column (b) or (d). For
column (c) by 70% (0.70).
line 18 interest payment date
calculated using the line 19b
qualified zone academy bonds
(Skip
this
column
for
qualified
zone
applicable credit rate
and qualified school construction
academy bonds and qualified
bonds, enter the smaller of
school construction bonds.)
column (b) or (c).

DRAFT AS OF
August 5, 2021
DO NOT FILE

4 Total. Add amounts in column (e) above. Enter on page 1, line 2

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Schedule A (Form 8038-CP) (1-2022)