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:
(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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