Tax Exempt Bonds Forms, Publications, and Training Materials
Information Returns and Instructions
Information Returns / Election Forms and Instructions
In accordance with the notice requirements of IRC section 149(e), issuers of tax-exempt bonds are required to file information returns after a bond issuance. In addition, bond issuers may be required to file returns and elections to comply with the arbitrage and rebate provisions and volume cap limitations. Forms used to authorize representation of issuers in matters before the Service are also included
Publication 3755 - Filing Requirements
TEB's first publication outlines the filing requirements for issuers of tax-exempt bonds, including Forms 8038, 8038-G and 8038-T.
Publication 4079 - Tax-Exempt Governmental Bonds Compliance Guide
This publication provides an overview for state and local governments of the key rules under the federal tax law that generally apply to municipal financing arrangements commonly known as governmental bonds.
Publication 4078 - Tax Exempt Private Activity Bonds Compliance Guide
This publication provides an overview for state and local government issuers and borrowers of bond proceeds of the general post-issuance rules under federal tax law that apply to municipal financing arrangements known as qualified private activity bonds.
Publication 4077 - Tax Exempt Bonds for 501(c)(3) Charitable Organizations
This publication provides an overview for state and local government issuers and 501(c)(3) tax exempt charitable organizations of the general post-issuance rules under the federal tax law that generally apply to municipal and financing arrangements commonly known as 501(c)(3) bonds.
The following student texts were designed solely as part of a specialized training program for our field agents and OPR personnel and should not be relied upon as legal authority. The materials provided herein are intended to provide a brief overview of the law applicable to tax exempt bonds. The Code and regulations sections applicable to tax exempt bonds are quite complex and these texts do not address many of the complex situations which might develop in a bond transaction.
Revised Tax Exempt Bonds Phase I Training Text
This revised and updated publication provides an introduction to the federal taxation of governmental bonds and qualified private activity bonds. Modules examine the rules applicable to tax-exempt bonds, discuss the appropriate use of bond proceeds, and introduce the arbitrage, yield restriction and rebate concepts.
Revised Tax Exempt Bonds - Phase II (Advanced) Student Text
This publication provides advanced training for Revenue Agents who examine tax-exempt municipal bond transactions. Modules discuss advanced arbitrage and rebate concepts, rebate calculations, allocation and accounting principles, reimbursements, and refundings.
Tax Exempt Bonds CPE Text
A series of articles published by the Service as the Tax Exempt Bonds Continuing Professional Education Technical Instruction Program.
Page Last Reviewed or Updated: September 23, 2008