Section 26. Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns›3.24.26 Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns
Section 07 Form 8038-GC (Program 13202)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Source Document or Record: Form 8038-GC
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Otherwise enter "07"
(2)
Part II Checkbox Single/Consolidated
PT2CKBX
Enter a "1" for single, a "2" for consolidated.
(3)
Issue Price of Obligation
L8A $
Enter the amount from line 8a.
(4)
Leases for Vehicles
L9A $
Enter the amount from line 9a.
(5)
Leases for Office Equipment
L9B $
Enter the amount from line 9b.
(6)
Lease for Real Property
L9C $
Enter the amount from line 9c.
(7)
Other Leases
L9D $
Enter the amount from line 9d.
(8)
Bank Loans for Vehicles
L9E $
Enter the amount from line 9e.
(9)
Bank Loans for Office Equipment
L9F $
Enter the amount from line 9f.
(10)
Bank Loans for Real Property
L9G $
Enter the amount from line 9g.
(11)
Bank Loans for Other
L9H $
Enter the amount from line 9h.
(12)
Used to Refund Prior Issues
L9I $
Enter the amount from line 9i.
(13)
Representing a Loan from Proceeds
L9J $
Enter the amount from line 9j.
(14)
Other
L9K $
Enter the amount from line 9k.
(15)
If the Issuer has Designated
10CKBX
Enter a "1" if the box is checked on line 10.
(16)
If the Issuer has Elected to Pay
11CKBX
Enter a "1" if the box is checked for line 11.
(17)
Vendor/Bank EIN
13EIN
Enter the EIN from line 13.
(18)
Signature Code
SIGN
Enter a "1" if a signature is present.
(19)
Preparation Code
PREP
Enter a "1" if information is present in the "Paid Preparer Use Only" section.
(20)
Preparer PTIN
PTIN
Enter the preparer’s PTIN.
(21)
Preparer EIN
PEIN
Enter the preparer’s EIN.
(22)
Preparer Telephone #
TEL#
Enter the preparer’s telephone number.
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