In this video, the tax bond community will learn some of the significant changes made to the January 2022 revision of Form 8038-CP. The revised Form 8038-CP, the new Schedule A for the form and the Instructions can be found on IRS.gov. Search for 8038-CP, then filter by selecting Forms and Instructions on the left side. Please use the January 2022 revision of Form 8038-CP instead of the 2020 version. The January 2022 revision supersedes the January 2020 version. It’s important to use the correct form, so your credit payment requests will be processed as efficiently as possible.

Part 1: What is a Conduit Issuer?; Part 2: Conduit Issuer responsibilities and applicable Internal Revenue Codes for tax-exempt financings; Part 3: Conduit Issuer policy and procedural considerations.