Skip to content

Federal housing law

0110 Form 8038-B (PDF)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8038b.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).


5 Number and street (or P.O. Box if mail is not delivered to street address)

b Build America bonds (Direct Payment) (sections 54AA(g) and 6431) . . . . . . . . . . . . . . . . . . c Recovery zone economic development bonds (Direct Payment) (sections 1400U-2 and 6431) . . . . . . . . . 2 Enter the first interest payment date (MM/DD/YYYY) � / / 3 Interest payment date frequency: (Check box) (see instructions and attach debt service schedule) a annual, b semi-annual, c quarterly, d monthly, or e other f If line 3e above is checked, please describe the payment frequency:

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 53393K Form 8038-B (1-2010)

Form 8038-B (1-2010) Page 2

Amount Part V Use of Proceeds of Issue ( Whole Dollars )

b Enter the issue date of the master pool obligation (MM/DD/YYYY) � / / c Enter the EIN of the issuer of the master pool obligation �

d Enter the name of the issuer of the master pool obligation � 5a If the issuer entered into a hedge, check box � and enter the following information: b Name of hedge provider � c Type of hedge � d Term of hedge � 6 If the issuer has superintegrated the hedge, check box � 7 If the issuer elected to pay a penalty in lieu of arbitrage rebate, check box � 8 If the issuer has established written procedures to ensure that all nonqualified bonds of this issue are remediated in accordance with the requirements under Regulations section 1.141-12, check box �

1 For build America bonds that provide a tax credit to bondholders, does the issuer give the IRS consent to publish, through a website or in a publication, its name and address, employer identification number, name and description of bond issue, date of issuance, CUSIP number, issue price, final maturity date, and stated redemption price at maturity, to assist in the proper reporting of interest, tax credits, or other benefits under section 6049 and Regulations thereunder? . . . . . . - Yes No

Under penalties of perjury, I declare that I am an officer of the above named issuer and that I am authorized to give consent on behalf of the above named issuer for the IRS to publish the items of information described in line 1 of Part VIII of this form to assist in the reporting obligations under section 6049.

Sign Here � Signature Date � Type or print name and title

Form 8038-B (1-2010)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.