OMB control number

Arbitrage Rebate, Yield Restrictions and Penalty in Lieu of Arbitrage Rebate

OMB 1545-1219 · TREAS/IRS.

OMB 1545-1219

Sections 143 and 148 require bond issuers to pay a rebate to the United States if the proceeds of a bond issue are used for arbitrage and the issuer wishes the bonds to retain their exempt status. Section 148 also contains provisions for election and/or payment of various penalties associated with arbitrage bonds. Form 8038-T is used by issuers of tax exempt bonds to report and pay the arbitrage rebate and to elect and/or pay various penalties associated with arbitrage bonds. These issuers include state and local governments.

The latest form for Arbitrage Rebate, Yield Restrictions and Penalty in Lieu of Arbitrage Rebate expires 2022-09-30 and is listed under ICR 201903-1545-012.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
Document	Type
Form 8038-T Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate	Form
Supporting Statement.docx	Supporting Statement A
Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate	Form
Yield and valuation of investments.	Information collection

All Historical Document Collections

Historical document collections
Reference	Filing	Received	Action
201903-1545-012	Revision of a currently approved collection	2019-07-30	Approved without change
201611-1545-007	Extension without change of a currently approved collection	2016-11-22	Approved without change
201308-1545-002	Extension without change of a currently approved collection	2013-08-29	Approved without change
201005-1545-031	Revision of a currently approved collection	2010-06-17	Approved without change
200704-1545-020	Extension without change of a currently approved collection	2007-04-12	Approved without change
200501-1545-022	No material or nonsubstantive change to a currently approved collection	2005-01-14	Approved without change
200403-1545-026	Extension without change of a currently approved collection	2004-03-25	Approved without change
200201-1545-028	No material or nonsubstantive change to a currently approved collection	2002-01-22	Approved without change
200102-1545-020	Extension without change of a currently approved collection	2001-02-27	Approved without change
199803-1545-010	Extension without change of a currently approved collection	1998-03-17	Approved without change
199502-1545-011	Revision of a currently approved collection	1995-02-15	Approved without change
199207-1545-008	Revision of a currently approved collection	1992-07-06	Approved without change
199104-1545-002	Revision of a currently approved collection	1991-04-17	Withdrawn and continue
199101-1545-005	New collection (Request for a new OMB Control Number)	1991-01-17	Approved without change

OMB Details

Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate

Federal Enterprise Architecture: General Government - Taxation Management

Information collection instruments
Form	Name	Electronic access	Type
Form 8038-T	Arbitrage Rebate,Yield Reduction and Penalty in Lieu of Arbitrage Rebate	Fillable Printable	Form

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.