Form 8038-GC

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Form 8038-GC

An information return that the issuer of a government tax-exempt bond, installment sale, or lease worth less than $100,000 files with the IRS. The information required on the return includes the issue price and the function of the lease.
References in periodicals archive ?
A new grouping "Government Entities/Bonds" has now been added and includes: Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues; Form 8038G, Information Return for Government Purpose Tax-Exempt Bond Issues; Form 8038GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues; Form 8038T, Arbitrage Rebate and Penalty in Lieu of Arbitrage Rebate; and Form 8328, Carry Forward Election of Unused Private Activity Bond Volume Cap.
The data shown in this article do not include governmental bond issues reported to the Internal Revenue Service using Form 8038GC, Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales.
Data from Form 8038GC, Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales, which is filed for obligations with issue prices less than $100,000, are not included in this article.