0925 Form 8038 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8038.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 49973K Form 8038 (Rev. 9-2025) Created 8/22/25

Form 8038 (Rev. 9-2025) Page 2

Caution: Do not complete for qualified student loan bonds, qualified mortgage bonds, or qualified veterans’ mortgage

bonds.

32 North American Industry Classification System (NAICS) of the projects financed.

NAICS Code Amount of nonrefunding proceeds NAICS Code Amount of nonrefunding proceeds a $ c $ b $ d $

Part VI Description of Refunded Bonds (Complete this part only for refunding bonds.) 33 Enter the remaining weighted average maturity of the tax-exempt bonds to be refunded . . . . . . years 34 Enter the remaining weighted average maturity of the taxable bonds to be refunded . . . . . . . years 35 Enter the last date on which the refunded tax-exempt bonds will be called (MM/DD/YYYY) . . . . . / / 36 Enter the date(s) the refunded bonds were issued (MM/DD/YYYY) . . . . . . . . . . . . . / / Part VII Miscellaneous 37 Name of governmental unit(s) approving issue (see the instructions)

38 Check the box if you have designated any issue under section 265(b)(3)(B)(i)(III) . . . . . . . . . . . . . . 39 Check the box if you have elected to pay a penalty in lieu of arbitrage rebate . . . . . . . . . . . . . . 40 a Check the box if you have identified a hedge and enter the following information . . . . . . . . . . . . . b Name of hedge provider c Type of hedge d Term of hedge 41 Check the box if the hedge is superintegrated . . . . . . . . . . . . . . . . . . . . . . . . . 42 a Enter the amount of gross proceeds invested or to be invested in a guaranteed investment contract (GIC) b Enter the final maturity date of the GIC (MM/DD/YYYY) . . . . . . . . . . . . . . . . . / / c Enter the name of the GIC provider 43 Check the box if the issuer has established written procedures to ensure that all nonqualified bonds of this issue are remediated in accordance with the requirements under the Code and Regulations (see instructions) . . . . . . .

44 Check the box if the issuer has established written procedures to monitor the requirements of section 148 . . . . 45a Enter the amount of reimbursement if some portion of the proceeds was used to reimburse expenditures b Enter the date the official intent was adopted (MM/DD/YYYY) . . . . . . . . . . . . . . / / 46 Check the box if the issue is comprised of qualified redevelopment, qualified small issue, or exempt facilities bonds, and provide name and EIN of the primary private user . . . . . . . . . . . . . . . . . . . . . . .

Name EIN

Form 8038 (Rev. 9-2025)

Form 8038 (Rev. 9-2025) Page 3

Form 8038 (Rev. 9-2025)