Section 26. Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns›3.24.26 Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns
Section 08 Form 8328 (Program 13204)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Source Document or Record: Form 8328
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instruction
(1)
Section Number
SECT:
(2)
Total Volume Cap Amount
LN1 $
Enter the amount from line 1.
(3)
Aggregate Amount Under Section 146
LN2 $
Enter the amount from line 2.
(4)
Volume Cap Exchange for Mortgage Credit
LN3 $
Enter the amount from line 3.
(5)
Volume Cap Amount for Governmental Bonds
LN4 $
Enter the amount from line 4.
(6)
Total of Lines 2 through 4
LN5 $
Enter the amount from line 5.
(7)
Unused Volume Cap Amount
LN6 $
Enter the amount from line 6.
(8)
Total Carryforward amount
L11 $
Enter the amount from line 11.
(8)
Qualified student loan bonds
LNS7
Enter the amount from line 7.
(9)
Qualified mortgage bonds or mortgage credit certificates
LN#8
Enter the amount from line 8.
(10)
Qualified redevelopment bonds
LN#9
Enter the amount from line 9.
(11)
Mass commuting facilities
LN#10A
Enter the amount from line 10a.
(12)
Water furnishing facilities
LN#10B
Enter the amount from line 10b.
(13)
Sewage facilities
LN#10C
Enter the amount from line 10c.
(14)
Solid waste disposal facilities
LN#10D
Enter the amount from line 10d.
(15)
Qualified residential rental projects
LN#10E
Enter the amount from line 10e.
(16)
Facilities for the local furnishing of electric energy or gas
LN#10F
Enter the amount from line 10f.
(17)
Local district heating or cooling facilities
LN#10G
Enter the amount from line 10g.
(18)
Qualified hazardous waste facilities
LN#10H
Enter the amount from line 10h.
(19)
High-speed intercity rail facilities
LN#10I
Enter the amount from line 10i.
(20)
Qualified enterprise zone facility bonds
LN#10J
Enter the amount from line 10j.
(21)
Qualified broadband projects
LN#10K
Enter the amount from line 10k.
(22)
Qualified carbon dioxide capture facilities
LN#10L
Enter the amount from line 10l.
(23)
Total Carryforward amount
L11 $
Enter the amount from line 11.
(24)
Total Volume Cap for Year
L12 $
Enter the amount from line 12.
(25)
Total Bonds Under 142(k)
L13 $
Enter the amount from line 13.
(26)
Unused Volume Cap Available for Carryforward
L14 $
Enter the amount from line 14.
(27)
Amount Elected for Carryforward
L15 $
Enter the amount from line 15.
(28)
Signature Code
SIGN
Enter a "1" if a signature is present.
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