Official Federal Forms > Department Of Treasury
Form 8038 Information Return For Tax-Exempt Private Activity Bond Issues 8038 - Official Federal Forms
| Form 8038 Information Return For Tax-Exempt Private Activity Bond Issues Form. This is a national form and can be used in Department Of Treasury . |
|
||||||
 Get this form for FREE as a print-only pdf |
|||||||
|
Form (Rev. April 2011) 8038 Reporting Authority Information Return for Tax-Exempt Private Activity Bond Issues (Under Internal Revenue Code section 149(e)) See separate instructions. 2 OMB No. 1545-0720 Department of the Treasury Internal Revenue Service Part I 1 3a 4 6 8 Check if Amended Return Issuer's name Name of person (other than issuer) with whom the IRS may communicate about this return (see instructions) Number and street (or P.O. box if mail is not delivered to street address) City, town, or post office, state, and ZIP code Name of issue Room/suite Issuer's employer identification number 3b Telephone number of other person shown on 3a 5 Report number (For IRS Use Only) 1 7 9 Date of issue (MM/DD/YYYY) CUSIP number 10a Name and title of officer or other employee of the issuer whom the IRS may call for more information 10b Telephone number of officer or other employee shown on 10a Part II 11 a b c d e f Type of Issue (Enter the issue price.) . . . . . . . . . . . . 11a 11b 11c 11d 11e 11f Issue Price g h i j k l m n o p q 12a b 13 14 15 16 17 18 19 20a b c Exempt facility bond: Airport (sections 142(a)(1) and 142(c)) . . . . . . . . . . . . . . . . . . . Docks and wharves (sections 142(a)(2) and 142(c)) . . . . . . . . . . . . . . Water furnishing facilities (sections 142(a)(4) and 142(e)) . . . . . . . . . . . . Sewage facilities (section 142(a)(5)) . . . . . . . . . . . . . . . . . . . Solid waste disposal facilities (section 142(a)(6)) . . . . . . . . . . . . . . . Qualified residential rental projects (sections 142(a)(7) and 142(d)) (see instructions) . . . Meeting 2050 test (section 142(d)(1)(A)) ............ Meeting 4060 test (section 142(d)(1)(B)) ............ Meeting 2560 test (NYC only) (section 142(d)(6)) . . . . . . . . . . Has an election been made for deep rent skewing (section 142(d)(4)(B))? . . Yes Facilities for the local furnishing of electric energy or gas (sections 142(a)(8) and 142(f)) . . Facilities allowed under a transitional rule of the Tax Reform Act of 1986 (see instructions) . Facility type 1986 Act section Qualified enterprise zone facility bonds (section 1394) (see instructions) . . . . . . . Qualified empowerment zone facility bonds (section 1394(f)) (see instructions) . . . . . District of Columbia Enterprise Zone facility bonds (section 1400A) . . . . . . . . . Qualified public educational facility bonds (sections 142(a)(13) and 142(k)) . . . . . . Qualified green building and sustainable design projects (sections 142(a)(14) and 142(l)) . . Qualified highway or surface freight transfer facilities (sections 142(a)(15) and 142(m)) . . . Other (see instructions) Qualified New York Liberty Zone bonds (section 1400L(d)) Other (see instructions) Qualified mortgage bond (section 143(a)) . . . . . . . . . . . . . . . . . Other (see instructions) Qualified veterans' mortgage bond (section 143(b)) (see instructions) . . . . . . . . Check the box if you elect to rebate arbitrage profits to the United States ..... Qualified small issue bond (section 144(a)) (see instructions) . . . . . . . . . . . Check the box for $10 million small issue exemption ............ Qualified student loan bond (section 144(b)) . . . . . . . . . . . . . . . . Qualified redevelopment bond (section 144(c)) ............... Qualified hospital bond (section 145(c)) (attach schedule--see instructions) . . . . . . Qualified 501(c)(3) nonhospital bond (section 145(b)) (attach schedule--see instructions) . . Check box if 95% or more of net proceeds will be used only for capital expenditures . Nongovernmental output property bond (treated as private activity bond) (section 141(d)) . Other (see instructions) New York Liberty Zone advance refunding bond (section 1400L(e)) (see instructions) Other. Describe (see instructions) Cat. No. 49973K . . No . . 11g 11h . . . . . . . . . . . . 11i 11j 11k 11l 11m 11n 11p 11q 12a 12b 13 14 15 16 17 18 19 20b 20c Form . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see separate instructions. 8038 (Rev. 4-2011) American LegalNet, Inc. www.FormsWorkFlow.com Form 8038 (Rev. 4-2011) Page 2 (b) Issue price (c) Stated redemption price at maturity (d) Weighted average maturity (e) Yield Part III 21 Description of Bonds (Complete for the entire issue for which this form is being filed.) (a) Final maturity date $ $ . . . . years Amount . . 22 23 % Part IV 22 23 24 25 26 27 28 29 30 Uses of Proceeds of Issue (including underwriters' discount) Proceeds used for accrued interest . . . . . . . . . . . . . . . . . . Issue price of entire issue (enter amount from line 21, column (b)) . . . . . . . . Proceeds used for bond issuance costs (including underwriters' discount) 24 Proceeds used for credit enhancement . . . . . . . . . . . . 25 Proceeds allocated to reasonably required reserve or replacement fund . 26 Proceeds used to currently refund prior issue (complete Part VI) . . . . 27 Proceeds used to advance refund prior issue (complete Part VI) . . . . 28 Add lines 24 through 28 . . . . . . . . . . . . . . . . . . . . . . Nonrefunding proceeds of the issue (subtract line 29 from line 23 and enter amount here) . . . . . . Part V 29 30 Description of Property Financed by Nonrefunding Proceeds Caution: The total of lines 31a through e below must equal line 30 above. Do not complete for qualified student loan bonds, qualified mortgage bonds, or qualified veterans' mortgage bonds. Amount 31 a b c d e 32 a b Type of Property Financed by Nonrefunding Proceeds: Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31a Buildings and structures . . . . . . . . . . . . . . . . . . . . . . . . . 31b Equipment with recovery period of more than 5 years . . . . . . . . . . . . . . . 31c Equipment with recovery period of 5 years or less . . . . . . . . . . . . . . . . 31d Other. Describe (see instructions) 31e North American Industry Classification System (NAICS) of the projects financed by nonrefunding proceeds. NAICS Code Amount of nonrefunding proceeds NAICS Code Amount of nonrefunding proceeds $ $ c d $ $ . . . . . . . . . . . . . . . Part VI 33 34 35 36 37 38 39 40a b c d 41 42a b c 43 44 45a b 46 Description of Refunded Bonds (Complete this part only for refunding bonds.) years years / / Enter the remaining weighted average maturity of the bonds to be currently refunded . Enter the remaining weighted average maturity of the bonds to be advance refunded . Enter the last date on which the refunded bonds will be called . . . . . . . . Enter
|
|||||||
