Form 8038-CP

(Rev. January 2020)

Return for Credit Payments 

to Issuers of Qualified Bonds

Department of the Treasury 

Internal Revenue Service ▶ Go to www.irs.gov/Form8038CP for instructions and the latest information.

OMB No. 1545-0047

Part I Information on Entity That Is To Receive Payment of Credit and Communications Check box if Amended Return ▶

1 Name of entity that is to receive payment of the credit 2 Employer identification number (EIN)

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

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 6 Telephone number of officer or legal representative

Part II Reporting Authority

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

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 Check applicable box ▶ Variable rate bond Fixed rate bond

b Enter the issue price . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 17b

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

18 Interest payment date to which this payment of credit relates (MM/DD/YYYY)

19a Interest payable to bondholders on the interest payment date. See instructions . . . . . . . . . . 19a

b For specified tax credit bonds only, enter the applicable credit rate determined under sec. 54A(b)(3) . %

c 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 Amount of credit payment to be received as of the interest payment date (complete only line 20a, 20b, 20c, 20d, 20e, or 20f)

a Build America bonds. Multiply line 19a by 35% (0.35) . . . . . . . . . . . . . . . . . 20a

b Recovery zone economic development bonds. Multiply line 19a by 45% (0.45) . . . . . . . . . . 20b

c New clean renewable energy bonds, enter the lesser of line 19a or 70% (0.70) of line 19c . . . . . . . 20c

d Qualified energy conservation bonds, enter the lesser of line 19a or 70% (0.70) of line 19c . . . . . . 20d

e Qualified zone academy bonds, enter the lesser of lines 19a or 19c . . . . . . . . . . . . . 20e

f Qualified school construction bonds, enter the lesser of lines 19a or 19c . . . . . . . . . . . . 20f

21 Adjustment to previous credit payments (complete line 21a OR line 21b only):

a Net increase to previous payments (attach explanation) . . . . . . . . . . . . . . . . . 21a

b Net decrease to previous payments (attach explanation) . . . . . . . . . . . . . . . . 21b

22 Amount of credit payment to be received. Combine either line 20a, 20b, 20c, 20d, 20e, or 20f with line 21a or line 21b 22

23 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 No

24 Have you paid or will you pay all the interest from line 19a on or before the date from line 18? See instructions . . . Yes No

25 Is this the final interest payment date? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

26 If the entity identified in Part I is not the issuer, check this box . . . . . . . . . . . . . . . . . . . . . . ▶

Direct 

Deposit

27 Enter direct deposit information below:

a Routing number ▶ b Type: Checking Savings

c Account number

Signature 

and 

Consent

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.

▲

Signature of issuer Date

▶

Type or print name and title

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer’s signature Date Check if 

self-employed

PTIN

Firm’s name ▶ Firm’s EIN ▶

Firm’s address ▶ Phone no.

For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 52810E Form 8038-CP (Rev. 1-2020)