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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-TC (Program 13212)

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Source Document or Record: Form 8038-TC

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

if already present on the screen; otherwise enter "03" always.

(2)

Allocation of National State Bond Limitation

P6L1A $

Enter the amount from Part VI, line 1a.

(3)

Source of National or State Bond

P6RTMAR

Enter the edited code (1 thru 4) from the right of Part VI, line 1b.

(4)

State Code

P6L2

Enter the state code from Part VI, line 2.

(5)

Reserve Fund Required to Repay Part VII

L1ACKBX

Enter a "1" if the box is checked in Part VII, line 1a.

(6)

Funded in Periodic Installments

L1BCKBX

Enter a "1" if the box is checked in Part VII, line 1b.

(7)

Amount Greater than Amount to Repay Part VII

L1CCKBX

Enter a "1" if the box is checked in Part VII, line 1c.

(8)

Monitor the Requirements of Sect 148

L1DCKBX

Enter a "1" if the box is checked in Part VII, line 1d.

(9)

Conflict of Interest Satisfied Part VII

L2CKBX

Enter a "1" if the box is checked in Part VII, line 2.

(10)

Entitlements of Credits Stripped Part VII

L3CKBX

Enter a "1" if the box is checked in Part VII, line 3.

(11)

Non-Qualified Bonds/End of Applicable Period Part VII

L4CKBX

Enter a "1" if the box is checked in Part VII, line 4.

(12)

Other Part VII

L5CKBX

Enter a "1" if the box is checked in Part VII, line 5.

(13)

Signature Code

SIGN

Enter a "1" if a signature is present.

(14)

Preparation Code

PREP

Enter a "1" if information is present in the "Paid Preparer Use Only" section.

(15)

Preparer SSN/PTIN

PTIN

******

Enter the PTIN.

(16)

Preparer EIN

PEIN

Enter the EIN.

(17)

Preparer Telephone #

PTEL #

Enter the preparer telephone number.

(18)

Consent Election

P8CKBX

Enter the edited code.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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