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Form 8038B: Information Return for Build America Bonds and Recovery Zone Economic Development Bonds
IRS Form 8038-B is an Information Return for Build America Bonds and Recovery Zone Economic Development Bonds that governmental issuers must file. It must be submitted on or before the 15th day of the second calendar month after the quarter in which the bond was issued.
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IRS Form 8038B - Information Return for Build America Bonds and Recovery Zone Economic Development Bonds
IRS Form 8038-B is an Information Return for Build America Bonds and Recovery Zone Economic Development Bonds that governmental issuers must file. It must be submitted on or before the 15th day of the second calendar month after the quarter in which the bond was issued.
Risk Radar
Scan points- 1Submitting after the 30‑day window before the first Form 8038-CP causes non‑compliance.
- 2Filing the form before the bond’s issue date, which the instructions prohibit.
- 3Missing the 15th‑day‑of‑second‑month deadline after the quarter closes.
- 4Using one Form 8038-B for multiple bond types instead of separate forms per type.
- 5Leaving line 1 (bond type) or line 2 (first interest payment date) blank.
Plain English
This form tells the IRS about each Build America or recovery‑zone bond a government entity issues. It records the bond type, issue date and first interest payment. The agency uses the data to verify compliance with tax‑code rules.
Submission Date
- Filing date: 2018-09-14 23:00:05
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a governmental issuer needs to report a build America bond (tax‑credit or direct‑pay) or a recovery zone economic development bond issued after February 2010 and before January 1 2011.
- Do not use it when reporting bond issues that are not build America bonds or recovery zone economic development bonds.
- Check Form 8038‑CP instead when you need to request a direct payment from the federal government equal to a percentage of the interest payment on a single bond issue.
Form selector
Use this form or another form?
Issuer needs to request a direct payment equal to a percentage of interest
Direct‑payment request is not reported on Form 8038‑B
✓ Confirm the bond issue qualifies under section 6431
Issuer must rebate arbitrage or pay penalty in lieu of arbitrage rebate
Arbitrage rebate reporting is separate from the information return
✓ Verify the arbitrage amount and penalty calculation
Bond issue includes both tax‑exempt bonds and build America bonds
Tax‑exempt portion must be reported on a different form
✓ Separate the portions and complete each form
Deadline or filing window
The filing deadline is triggered by the bond’s issuance. The return must be mailed by the 15th day of the second month after the quarter ends. No extension is provided; if filed late, it still must arrive at least 30 days before the first Form 8038-CP for that issue.
Checklist
What you need before filling it out
Issue date
Bond issuance documentation · Form 8038‑B issue date field
Last interest payment date (variable rate)
Date of last interest payment · Variable‑rate bond records
Debt service schedule attachment
Complete schedule of principal and interest payments · Issuer’s debt service calculations
Authorized third‑party communicator
Name of individual (not officer) · Line 3 of the form
Obligation type checkbox (TAN/RAN/BAN)
Selection of appropriate box · Part IV, line 4
Before you submit
- 1Verify the bond issue date is after February 2010 and before January 1 2011
- 2Confirm the form is the Rev. September 2018 edition
- 3Enter the correct issue date in the designated field
- 4Attach a complete debt service schedule titled as required
- 5If a third‑party representative is authorized, enter their name on line 3
- 6Check the appropriate interest payment frequency box
- 7Ensure an authorized officer signs the form where required
- 8Mail the form and attachments to the IRS Center in Ogden, UT using a private delivery service or USPS
- 9Retain the mailing receipt or delivery confirmation for your records
How to file this form
- 1Determine the bond issue eligibility and gather issuance documents
- 2Complete Form 8038‑B with the issue date, interest dates, and required disclosures
- 3Attach the debt service schedule and any authorized representative information
- 4Mail the assembled package to the IRS Center in Ogden, UT, using a tracked private delivery service or USPS
- 5Obtain and keep the mailing receipt or delivery confirmation as proof of filing
Known limitations
- 1The form does not apply to bond issues issued before February 2010
- 2The form does not apply to bond issues issued on or after January 1 2011
- 3The form is not used for municipal bonds that are not build America bonds or recovery zone economic development bonds
- 4The form is not required for bond issues issued after December 31 2017 because the authority to issue tax‑credit and direct‑pay bonds was repealed
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form shows Rev. September 2018 and the instructions direct users to the latest information page at IRS.gov/Form8038B; the Tax Cuts and Jobs Act repealed authority to issue tax‑credit and direct‑pay bonds for issues after December 31 2017.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. September 2018
- Fee — Not stated in the official source — verify on the agency site
- Mailing address — confirm you send Form 8038‑B to Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201
- Signature — Not stated in the official source — verify on the agency site
Quick Facts
Downloads
After you file
- 1Keep a complete copy of the filed Form 8038‑B and all attachments
- 2Store the records for at least three years in case of IRS review
- 3Expect an IRS acknowledgment of receipt within a reasonable time frame
- 4If the IRS requests corrections, file an amended Form 8038‑B promptly
- 5Update internal records to reflect the filing date and confirmation number
Sources
- SRCInstructions p.1 — revision date is September 2018
- SRCInstructions p.1 — filing deadline is the 15th day of the 2nd calendar month after the close of the calendar quarter in which the bond was issued
- SRCInstructions p.1 — late filing must still be 30 days prior to the first Form 8038‑CP submission
- SRCInstructions p.1 — mailing address is Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201
- SRCInstructions p.1 — authority to issue tax‑credit and direct‑pay bonds was repealed for issues after December 31 2017
- SRCInstructions p.2 — line 3 authorizes a non‑officer individual to communicate with the IRS
- SRCInstructions p.3 — obligation type checkboxes for TAN/RAN (4a) and BAN (4b)
- SRCInstructions p.5 — do not send form to the address on page 5; use the Where To File address
Common confusion points
Can I file Form 8038‑B before the bond issue date?
The form may not be filed before the issue date.
→ Verify the issue date is on or before the filing date.
Do I need to attach a debt service schedule for tax‑exempt bonds?
Only build America bonds (Direct Pay) and recovery zone bonds require the schedule.
→ Check the bond type and include the schedule only when required.
Should I list an officer’s name as the authorized communicator?
Line 3 requires a non‑officer individual.
→ Enter a third‑party name or leave blank if none.
What if the bond is both fixed and variable rate?
The instruction applies regardless of rate type.
→ File one Form 8038‑B for the entire issue.
Do I need to file Form 8038‑B if I already filed Form 8038‑CP?
Form 8038‑B is required regardless of Form 8038‑CP filing.
→ Confirm both forms are submitted as required.
Can I use a P.O. box for mailing?
Private delivery services cannot deliver to P.O. boxes; USPS is required for P.O. boxes.
→ Use USPS if mailing to a P.O. box address.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8038‑CP — amend a previously submitted payment request
Questions about IRS Form 8038B
What is IRS Form 8038B used for?
This form tells the IRS about each Build America or recovery‑zone bond a government entity issues. It records the bond type, issue date and first interest payment. The agency uses the data to verify compliance with tax‑code rules.
Who must file IRS Form 8038B?
Governmental issuers of Build America bonds (Tax Credit or Direct Pay) and recovery zone economic development bonds must file a separate Form 8038-B for each issue issued after February 2010 and before January 1 2011.
What information does IRS Form 8038B require?
The form collects bond details such as the type of bond (Part II, line 1), the first interest payment date (line 2), and any property exchanged for the obligation (line 5). It also records an authorized contact person (line 3) if one is designated.
When is IRS Form 8038B due?
File Form 8038-B on or before the 15th day of the second calendar month after the close of the calendar quarter in which the bond was issued.
Where do I file IRS Form 8038B?
Mail Form 8038-B and any attachments to the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201. Private delivery services listed on IRS.gov/PDS may be used for timely mailing.
How do I complete IRS Form 8038B?
First, identify the bond type by checking the appropriate box in Part II, line 1. Enter the first interest payment date on line 2 and answer any property‑exchange questions on line 5. Provide an authorized individual’s name on line 3 if applicable, then sign the form. Finally, mail the completed form to the IRS Center in Ogden, UT.
What happens if IRS Form 8038B is filed incorrectly?
If the return is filed late, it still must be submitted at least 30 days before the first Form 8038-CP for that issue, otherwise the filing is non‑compliant.
Can I file Form 8038‑B before the bond issue date?
The form may not be filed before the issue date. Verify the issue date is on or before the filing date.
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