Form 8038-CP (Schedule A) — Specified Tax Credit Bonds Interest Limit Computation

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8038cpa.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Schedule A (Form 8038-CP)

(Rev. December 2022)

Department of the Treasury Internal Revenue Service

Complete for Form 8038-CP, line 17c, bond types 102, 103, 104, and 105.

Attach to Form 8038-CP. Go to www.irs.gov/Form8038CP for instructions and the latest information.

OMB No. 1545-0047

Issuer’s name Employer identification number (EIN)

Interest payment date (MM/DD/YYYY) Report number (from Form 8038-CP, line 10)

Complete the eligible interest computation using the table below. Complete the following table for each maturity of bonds outstanding from Form 8038-CP, line 18, interest payment date. This schedule is to be used when claiming a credit under section 6431 for specified tax credit bonds (new clean renewable energy bonds (NCREBs), qualified energy conservation bonds (QECBs), qualified zone academy bonds (QZABs), and qualified school construction bonds (QSCBs)). If more lines are needed, use the additional table on the back.

(a) Bond maturity date

(b) Interest payable on bond maturity from Form 8038-CP, line 18, interest payment date

(c) Interest payable on bond maturity from Form 8038-CP, line 18, interest payment date calculated using Form 8038-CP,

line 19b, applicable credit rate

(d) For NCREBs and QECBs, multiply

column (c) by 70% (0.70). (Skip this column for QZABs and

QSCBs.)

(e) For NCREBs and QECBs, enter

the smaller of column (b) or (d).

For QZABs and QSCBs, enter the smaller of column (b) or (c).

1 Total. Add amounts in column (e) above . . . . . . . . . . . . . . . . . . . . 1 2 Amount from page 2, line 4 (if any) . . . . . . . . . . . . . . . . . . . . . . 2 3 Add amounts on line 1 and line 2. Enter on Form 8038-CP, line 19c . . . . . . . . . . . 3

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 74912N Schedule A (Form 8038-CP) (Rev. 12-2022)

Schedule A (Form 8038-CP) (Rev. 12-2022) Page 2 Complete the table below beginning with the first maturity following the maturity listed in the last row of the table on page 1. (Continuation of table from page 1 for each maturity of bonds outstanding from Form 8038-CP, line 18, interest payment date.)

Schedule A (Form 8038-CP) (Rev. 12-2022)