Section 26. Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns›3.24.26 Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns
Section 03 Form 8038 (Program 13200)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Source Document or Record: Form 8038
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
(2)
Final Maturity Date
21A
Enter the date in MMDDYY format from line 21(a).
(3)
Issue Price
21B $
Enter the amount from line 21(b).
(4)
Stated Redemption Price at Maturity
21C $
Enter the amount from line 21(c).
(5)
Weighted Average
21D
Enter the number of years from line 21(d). If a decimal amount (. ) or a partial year is entered (i.e., 15.2 or 1/2), enter the digits to the left of the decimal (.) and omit digits to the right of the decimal (.). Omit partial year (1/2).
(6)
Yield
21E
Enter the entire edited numeric or alpha "VR" yield percent amount from line 21(e).
(7)
Proceeds Used for Accrued Interest
22 $
Enter the amount from line 22.
(8)
Issue Price of Entire Issue
23 $
Enter the amount from line 23.
(9)
Proceeds Used for Bond Issuance
24 $
Enter the amount from line 24.
(10)
Proceeds Used for Credit
25 $
Enter the amount from line 25.
(11)
Proceeds Allocated Reserve /Replacement
26 $
Enter the amount from line 26.
(12)
Proceeds Used to Refund Prior Tax-Exempt Bonds
27 $
Enter the amount from line 27.
(13)
Proceeds Used to Refund Prior Taxable Bonds
28 $
Enter the amount from line 28.
(14)
Add Lines 24 through 28
29 $
Enter the amount from line 29.
(15)
Non-refunding Proceeds
30 $
Enter the amount from line 30.
(16)
Land
31A $
Enter the amount from line 31a.
(17)
Buildings and Structures
31B $
Enter the amount from line 31b.
(18)
Equipment Recovery Period> 5 years
31C $
Enter the amount from line 31c.
(19)
Equipment Recovery Period < 5 years
31D $
Enter the amount from line 31d.
(20)
Other
31E $
Enter the amount from line 31e.
(21)
NAICS Code 32a
32A
Enter the code from line 32a.
(22)
NAICS 32a Amount
32A $
Enter the amount from line 32a.
(23)
NAICS Code 32b
32B
Enter the code from line 32b.
(24)
NAICS 32b Amount
32B $
Enter the amount from line 32b.
(25)
NAICS Code 32c
32C
Enter the code from line 32c.
(26)
NAICS 32c Amount
32C $
Enter the amount from line 32c.
(27)
NAICS Code 32d
32D
Enter the code from line 32d.
(28)
NAICS 32d Amount
32D $
Enter the amount from line 32d.
(29)
Remaining Weighted Average/Currently Refunded
L33
Enter the edited number of years from line 33.
(30)
Remaining Weighted Average/Advance Refunded
L34
Enter the number of years from line 34.
(31)
Last Date Bonds Will be Called
L35
Enter the date in MMDDYY format from line 35.
(32)
Date Bonds were Issued
L36
Enter the date in MMDDYY format from line 36.
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