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Form 8038R: Request for Recovery of Overpayments Under Arbitrage Rebate Provisions
Internal Revenue Service Form 8038-R is a request by issuers of state and local bonds to recover overpayments made with Form 8038‑T, such as arbitrage rebates or yield reductions. File a separate Form 8038‑R for each issue.
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IRS Form 8038R - Request for Recovery of Overpayments Under Arbitrage Rebate Provisions
Internal Revenue Service Form 8038-R is a request by issuers of state and local bonds to recover overpayments made with Form 8038‑T, such as arbitrage rebates or yield reductions. File a separate Form 8038‑R for each issue.
Risk Radar
Scan points- 1Submitting the form without the required authorized‑representative signature.
- 2Entering the governmental entity’s name instead of the bond‑issuing entity on Line 1.
- 3Omitting or mismatching the date of issue on Line 6 with the corresponding Form 8038‑T.
- 4Providing an incorrect CUSIP or failing to enter “None” when no CUSIP exists on Line 8.
- 5Leaving the officer’s name, title, or telephone number blank on Lines 9‑10.
Plain English
This form lets a city, county, or other governmental entity that issued bonds ask the IRS to give back money it paid as an arbitrage rebate or related penalty. You fill it out for each bond issue that had such a payment. The IRS then reviews the request and issues a refund if approved.
Submission Date
- Filing date: 2021-10-14 22:10:46
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when an issuer of state or local bonds seeks a refund of amounts paid with Form 8038‑T, such as arbitrage rebates, yield reductions, or penalties in lieu of rebate.
- Do not use it when the issuer is not seeking a refund of payments made with Form 8038‑T.
- Check Form 8038‑T instead when you need to make an arbitrage rebate, yield reduction, or penalty payment to the United States.
Form selector
Use this form or another form?
Refund of overpayment from arbitrage rebate
Refund requests must be filed on this form or they will be rejected
✓ Verify overpayment amount on line 15 and computations on line 17
Making an arbitrage rebate, yield reduction, or penalty payment
Payments are reported on this form before any refund request
✓ Ensure payment is recorded on Form 8038‑T
Appealing a denied refund claim
Use the same form to submit an appeal as instructed in Rev. Proc. 2021‑10
✓ Attach denial notice and any additional documentation
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Issuer’s name (line 1)
Legal name of issuing entity · Form line 1
Issuer’s EIN (line 2)
Employer Identification Number · Form line 2
Amount of overpayment (line 15)
Calculation showing overpayment amount · Line 15 and supporting cash‑flow statements
Computations and relevant facts (line 17)
Detailed cash‑flow computation and interest calculations · Attached worksheets referenced on line 17
Schedule of payments (line 18)
List of dates and amounts paid to the United States · Attachments on line 18
Before you submit
- 1Confirm a separate Form 8038‑R is prepared for each bond issue.
- 2Enter the issuer’s name and EIN accurately on lines 1 and 2.
- 3Calculate and enter the overpayment amount on line 15.
- 4Attach all Form 8038‑T copies that relate to the overpayment.
- 5Provide the detailed computation sheet referenced on line 17.
- 6Sign and date the form as the authorized representative.
- 7Mail the completed form and attachments to the Ogden Submission Processing Center, Ogden, UT 84201.
How to file this form
- 1Complete all required lines on Form 8038‑R for the specific issue.
- 2Gather and attach copies of the related Form 8038‑T and computation worksheets.
- 3Sign and date the form in the authorized representative section.
- 4Package the form and attachments and send them via a private delivery service or USPS to the Ogden Submission Processing Center.
- 5Obtain and retain the mailing receipt as proof of filing.
Known limitations
- 1Does not apply to entities that are not issuers of state or local bonds.
- 2Cannot be used for refunds of payments not made with Form 8038‑T.
- 3Not suitable for private entities unless they are listed on line 21 to use proceeds.
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.
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Fillable formOpen in Editor->Form 8038‑R is the Rev. October 2021 edition; the form directs filers to www.irs.gov/Form8038R for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. October 2021 (Form p.1).
- Fee — Not stated in the official source.
- Mailing address — confirm use of Internal Revenue Service, Ogden Submission Processing Center, Ogden, UT 84201 (Form p.2).
- Signature — confirm the authorized representative signs and dates the form (Form p.1).
- Website — confirm you are using the latest version at www.irs.gov/Form8038R (Form p.1).
Quick Facts
Downloads
After you file
- 1Keep a complete copy of the submitted Form 8038‑R and all attachments.
- 2Retain the mailing receipt for at least three years.
- 3Monitor for any IRS correspondence addressing deficiencies or approval.
- 4If the IRS issues a denial, follow the appeal process outlined in Rev. Proc. 2021‑10.
- 5Correct any identified errors by filing an amended Form 8038‑R with updated information.
Sources
- SRC[Form p.1] — revision date listed as Rev. October 2021.
- SRC[Form p.1] — directs filers to www.irs.gov/Form8038R for the latest information.
- SRC[Form p.2] — purpose: used by issuers of state and local bonds to request a refund of amounts paid with Form 8038‑T.
- SRC[Form p.2] — filing address: Internal Revenue Service, Ogden Submission Processing Center, Ogden, UT 84201.
- SRC[Form p.2] — requires attaching all copies of Form 8038‑T and the computations on line 17.
- SRC[Form p.3] — line 20 final computation date defined as the date the issue is discharged.
- SRCNot stated in the official source — fee information not provided.
Common confusion points
Do I need to file one Form 8038‑R per bond issue?
The instructions say a separate form is required for each issue.
→ Verify each issue has its own completed Form 8038‑R.
Can I send the form to the Washington, DC address listed in the comments?
The source states not to send the form there and to use the Ogden address.
→ Use the Ogden Submission Processing Center address.
Is a private delivery service allowed?
The form mentions designated private delivery services for timely filing.
→ Check the current PDS list on www.irs.gov/PDS.
What if I don’t have a computation sheet for line 17?
The instructions require attaching the computations showing cash flows.
→ Provide a detailed worksheet even if interest is zero.
Do I need to attach Form 8038‑T copies?
The source lists all copies of Form 8038‑T as required attachments.
→ Include every Form 8038‑T related to the overpayment.
Should I fill line 21 if no other entity will use the proceeds?
Line 21 is only for entities other than a governmental entity.
→ Leave line 21 blank if not applicable.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8038‑R (amended) – file an amended request to correct deficiencies.
Questions about IRS Form 8038R
What is IRS Form 8038R used for?
This form lets a city, county, or other governmental entity that issued bonds ask the IRS to give back money it paid as an arbitrage rebate or related penalty. You fill it out for each bond issue that had such a payment. The IRS then reviews the request and issues a refund if approved.
Who must file IRS Form 8038R?
Issuers of state and local bonds must file IRS Form 8038‑R.
What information does IRS Form 8038R require?
The form collects the issuer’s name, EIN, address, issue date, issue name, CUSIP number, and the name, title, and telephone number of an officer or designated contact, plus required signatures.
Where do I file IRS Form 8038R?
Send Form 8038‑R and attachments to the Internal Revenue Service, Ogden Submission Processing Center, Ogden, UT 84201. Private delivery services may be used, but they cannot deliver to a P.O. box.
How do I complete IRS Form 8038R?
Use a separate Form 8038‑R for each issue. Complete Part I with the issuer’s identifying information, then enter the date of issue (Line 6), the issue name (Line 7), and the CUSIP (Line 8). Provide the officer’s contact details on Lines 9‑10, sign in the authorized‑representative space, and include any preparer information if applicable. Mail the completed form and attachments to the Ogden Submission Processing Center.
What happens if IRS Form 8038R is filed incorrectly?
If the refund claim is denied, the issuer may appeal the decision under Rev. Proc. 2021‑10.
Do I need to file one Form 8038‑R per bond issue?
The instructions say a separate form is required for each issue. Verify each issue has its own completed Form 8038‑R.
Can I send the form to the Washington, DC address listed in the comments?
The source states not to send the form there and to use the Ogden address. Use the Ogden Submission Processing Center address.
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