Form 8328

Form 8328

A form that the issuer of a tax-exempt private activity bond files with the IRS to carry forward the excess volume cap it has at the end of a period of time. Once the decision to carry forward is made, it cannot be undone.
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.