Section 04 — Internal Revenue Manual Part 3. Submission

Source Document or Record: Form 8038

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

if already present on the screen; otherwise enter "04" always.

(2)

Name of Governmental Units

L37

Enter the name from line 37.

Enter only the alpha/numeric, hyphen (-), and (&).

For additional instructions, see IRM 3.24.38.3.4.14.6, Name Line Entries.

Ignore any overflow information.

(3)

If You Have Designated

38CKBX

Enter a "1" if the box is checked on line 38.

(4)

If You Have Elected

39CKBX

Enter a "1" if the box is checked on line 39.

(5)

If You Have Identified

40ACKBX

Enter a "1" if the box is checked on line 40a.

(6)

Hedge is super-integrated

41CKBX

Enter a "1" if the box is checked on line 41.

(7)

Gross Proceeds

42A $

Enter the amount from line 42a.

(8)

Final Maturity Date

42B

Enter the date in MMDDYY format from line 42b.

(9)

Issuer Established Procedures Non-Qualified

43CKBX

Enter a "1" if the box is checked on line 43.

(10)

Issuer Established Procedures to Monitor

44CKBX

Enter a "1" if the box is checked on line 44.

(11)

Proceeds to Reimburse Issuer

45A $

Enter the amount from line 45a.

(12)

Date Official Intent was Adopted

45B

Enter the date in MMDDYY format from line 45b.

(13)

If the Issue is Compromised

46CKBX

Enter a "1" if the box is check on line 46.

(14)

Name of Primary Private User

46NAME

Enter the name from line 46 Name.

Enter only the alpha/numeric, hyphen (-), and (&).

For additional instructions, see IRM 3.24.38.3.4.14.6.

Ignore any overflow information.

(15)

EIN of Primary Private User

46EIN

Enter the EIN from line 46 EIN.

(16)

Amount of State Volume Cap Allocated

L47 $

Enter the amount from line 47.

(17)

Amount of Issue Subject

L48 $

Enter the amount from line 48.

(18)

Amount of Issue Not Subject

L49 $

Enter the amount from line 49.

(19)

Amount of Bonds Governmentally Owned

49A $

Enter the amount from line 49a.

(20)

Carryforward Election Amount

49B $

Enter the amount from line 49b.

(21)

Transitional Rules Amount

49C $

Enter the amount from line 49c.

(22)

Exception Amount

49D $

Enter the amount from line 49d.

(23)

Qualified Veterans Bond Amount

50A $

Enter the amount from line 50a.

(24)

State Limit

50B $

Enter the amount from line 50b.

(25)

Amount of Section 1394(f)

51A $

Enter the amount from line 51a.

(26)

Name of Empowerment Zone

51B

Enter the name from line 51b.

Enter only the alpha/numeric, hyphen (-) hyphen, and (&).

For additional instructions see IRM 3.24.38.3.4.14.6.

Ignore any overflow information.

(27)

Amount of Section 142(k)(5)

L52 $

Enter the amount from line 52.

(28)

Signature Code

SIGN

Enter a "1" if a signature is present.

(29)

Preparation Code

PREP

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

(30)

Preparer PTIN

PTIN

Enter the preparer’s PTIN.

(31)

Preparer EIN

PEIN

Enter the preparer’s EIN.

(32)

Preparer Telephone

PTEL#

Enter the preparer’s telephone number.