8038-G

Information Return for Tax-Exempt Governmental Bonds

Agency
IRS
Revision
Rev. October 2021
Fillable fields
72
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8038-G online
Page 1 of form 8038-G

Form 8038-G: Information Return for Tax-Exempt Governmental Bonds

Form 8038-G is the Information Return for Tax-Exempt Governmental Bonds, filed under Internal Revenue Code section 149(e). The About page says issuers of tax-exempt governmental obligations use it to provide the IRS information required by section 149(e) and to monitor the requirements of sections 141 through 150.

The filer is the issuer of the bonds, not a bondholder or an individual taxpayer. The instructions say that for tax-exempt governmental bonds issued after December 31, 1986, an issue with an issue price of $100,000 or more is reported on a separate Form 8038-G, and an issue under $100,000 goes on Form 8038-GC. Private activity bonds use Form 8038.

The form asks about the issuer and the issue, the type of issue by purpose, the bonds' maturity and yield, how the proceeds are used, any refunded bonds and a set of compliance questions. This page hosts the October 2021 revision. You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 8038-G

Part I: Reporting Authority

Lines 1 to 10b: issuer's name and EIN, an optional outside contact on lines 3a and 3b, address, date of issue, name of issue, CUSIP number and the officer or employee the IRS may call. Line 5 is for IRS use only.

Part II: Type of Issue

Lines 11 to 18 take the issue price by purpose: education, health and hospital, transportation, public safety, environment, housing, utilities or other. Lines 19 and 20 flag TANs, RANs, BANs and leases or installment sales.

Part III: Description of Bonds

Line 21 has five columns: final maturity date, issue price, stated redemption price at maturity, weighted average maturity and yield.

Part IV: Uses of Proceeds

Lines 22 to 30: accrued interest, the issue price, issuance costs, credit enhancement, reserve or replacement funds, refunding of prior tax-exempt or taxable bonds, and nonrefunding proceeds.

Part V: Refunded Bonds

Lines 31 to 34, only for refunding bonds: remaining weighted average maturity of the refunded bonds, the last call date and the dates the refunded bonds were issued.

Part VI: Miscellaneous and signature

Lines 35 to 45b cover volume cap, guaranteed investment contracts, pooled financings, the small issuer exception, the arbitrage penalty election, hedges, written procedures and reimbursement. The issuer's authorized representative signs.

How to fill out Form 8038-G

  1. 1

    Part I

    Enter the name of the entity issuing the bonds and its EIN. Lines 3a and 3b name an individual outside the issuer whom the IRS may contact. The instructions say to complete lines 10a and 10b even when lines 3a and 3b are filled in. Leave line 5 empty.

  2. 2

    Lines 7 and 9

    The date of issue is generally the first date the issuer physically exchanges a bond for the underwriter's funds; for a lease or installment sale, the date interest starts to accrue. Line 9 takes the CUSIP number of the bond with the latest maturity, or None.

  3. 3

    Part II

    Enter the issue price on the line for the type of bond. Attach a schedule of other organizations that use the proceeds, with a brief summary of the use. Check only one of boxes 19a and 19b.

  4. 4

    Line 21

    Carry the yield to four decimal places, or write VR for a variable rate issue. For a lease or installment sale, write N/A in column (c), enter the years outstanding in column (d), and enter the effective rate of interest as the yield.

  5. 5

    Parts IV and V

    Line 24 is not left blank: enter zero if no proceeds pay issuance costs. Write N/A beside the titles of Parts IV and V for a lease or installment sale. Complete Part V only for refunding bonds.

  6. 6

    Part VI and signature

    Check the boxes that apply. If proceeds reimburse earlier expenditures, enter the amount on line 45a and the date the official intent was adopted on line 45b. The issuer's authorized representative signs and prints a name and title.

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Where it goes, deadlines and related forms

Where to file

The instructions say to file Form 8038-G and any attachments with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201.

When to file

On or before the 15th day of the 2nd calendar month after the close of the calendar quarter in which the bond is issued. The form may not be filed before the issue date.

Late filing

Relief may be granted under section 3 of Rev. Proc. 2002-48 if the late filing is not due to willful neglect. The instructions say to write the request at the top of the form and attach a letter explaining why it was late.

Amended return

Check the Amended Return box, include all the original information with the corrections, and attach an explanation headed Amended Return Explanation.

Arbitrage payments

Arbitrage rebate or a penalty in lieu of arbitrage rebate is paid with Form 8038-T. The instructions say not to make any penalty payment with Form 8038-G.

Related forms

Who files Form 8038-G?

  • Issuers of tax-exempt governmental bonds

    The entity issuing the bonds files one Form 8038-G for each issue with an issue price of $100,000 or more, not the entity receiving the benefit of the financing.

  • Lessees and purchasers

    For a lease or installment sale, the instructions say the issuer named on line 1 is the lessee or the purchaser.

  • Qualified volunteer fire departments

    The instructions say a tax-exempt governmental bond includes a bond issued by a qualified volunteer fire department under section 150(e).

  • Smaller issues and private activity bonds

    An issue price under $100,000 is reported on Form 8038-GC, and private activity bonds on Form 8038, the instructions say.

  • Paid preparers

    Someone paid to prepare the return generally signs the Paid Preparer Use Only area and gives a copy to the issuer. A regular full-time employee of the issuer does not sign there.

The instructions say issuers file a separate Form 8038-G for each issue of tax-exempt governmental bonds with an issue price of $100,000 or more.

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Questions about Form 8038-G

Who files Form 8038-G?

The issuer of tax-exempt governmental bonds, one form for each issue with an issue price of $100,000 or more. An authorized representative of the issuer signs it.

What if the issue price is under $100,000?

The form says to use Form 8038-GC.

Is Form 8038-G used for private activity bonds?

No. The instructions say private activity bonds are reported on Form 8038.

When is Form 8038-G due?

The instructions say on or before the 15th day of the 2nd calendar month after the close of the calendar quarter in which the bond is issued.

What goes in the yield column for a variable rate issue?

The instructions say to write VR as the yield of the issue.

Where is Form 8038-G mailed?

The instructions give Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201.