Section 26. Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns›3.24.26 Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns
Section 11 Form 8038-B (Program 13211)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Source Document or Record: Form 8038-B
Elem. No
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
(2)
Part VI, Line 1 Remaining Weighted Average Currently Refunded
P6L1
Enter the number of years from Part VI, line 1.
(3)
Remaining Weighted Average Advance Refunded
P6L2
Enter the number of years from Part VI, line 2.
(4)
Last Date Refunded Bonds will be Called
P6L3
Enter the date in MMDDYY format from Part VI, line 3.
(5)
Date Refunded Bonds Issued
P6L4
Enter the date in MMDDYY format from Part VI, line 4.
(6)
State Volume Cap Amount Part VII, Line 1
P7L1 $
Enter the amount from Part VII, line 1.
(7)
Gross Proceeds Investment Amt. (GIC)
P7L2A $
Enter the amount from Part VII, line 2a.
(8)
Final Maturity Date (GIC)
P7L2B
Enter the date in MMDDYY format from Part VII, line 2b.
(9)
Proceeds of this Issue Amount
P7L3 $
Enter the amount from Part VII, line 3.
(10)
Loan made from Proceeds
4ACKBX
Enter a "1" if the box is checked on Part VII, line 4a.
(11)
Date of Issue Master Pool
4BDATE
Enter the date in MMDDYY format from Part VII, line 4b.
(12)
Issuer EIN or master Pool
4CEIN
Enter the EIN from Part VII, line 4c.
(13)
Issuer entered into Hedge
5ACKBX
Enter a "1" if the box is checked on Part VII, line 5a.
(14)
Part 7 Line 6 Checkbox
6CKBX
Enter a "1" if the box is checked on Part VII, line 6.
(15)
Issuer Elected to Pay
7CKBX
Enter a "1" if the box is checked on Part VII, line 7.
(16)
Issuer Established Procedures Non-qualified
8CKBX
Enter a "1" if the box is checked on Part VII, line 8.
(17)
Issuer Established Procedure to Monitor Sec. 148
9CKBX
Enter a "1" if the box is checked on Part VII, line 9.
(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 SSN/PTIN
PTIN
Enter the preparer PTIN.
(21)
Preparer EIN
PEIN
Enter the preparer EIN.
(22)
Preparer Telephone #
PTEL#
Enter the preparer telephone number.
(23)
Part of Consent Election
L1CKBX
Enter a "1" if the "Yes" box is checked.
Enter a "2" if the "No" box is checked, both boxes are checked or neither box is checked on Part VIII, line 1.
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