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Disclaimer
This resource is based on laws and guidance available as of the date of original publication. Subsequent legislation, including the One Big Beautiful Bill Act of 2025, may have introduced changes not reflected in this content. To ensure you have the most current information for your circumstances, we encourage you to consult the most recent IRS guidance or a qualified tax professional.
Some tools in Stay Exempt may not be fully up to date or may have missing features or broken links. We’re addressing these issues and will release updated content soon. For help, please contact us at tege.eo.ceo@irs.gov.
The educational resources below are provided by Tax-Exempt & Government Entities, Tax-Exempt Bonds.
Resources
- Revisions to Form 8038-CP overview course: This overview discusses the January 2022 revisions to IRS Form 8038 CP, which is the form used by issuers of direct pay bonds to claim credit payments.
- Form 8038-CP e-filing course: This overview describes how to electronically file the revised Form 8038-CP used by issuers of direct pay bonds to claim credit payments.
- Avoid common mistakes on Form 8038-CP – Line 10
- Avoid common mistakes on Form 8038-CP – Line 18
- Avoid common mistakes on Form 8038-CP – Line 19b
- Avoid common mistakes on Form 8038-CP – Line 23
- Avoid common mistakes on Form 8038-CP – Line 24
Additional tax-exempt bond resources
Tax-exempt bonds is your primary resource for tax-exempt bonds information.