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Who must file Form 8038-CP?

The issuers of any of the following bonds can file Form 8038-CP,

  • Build America Bonds (BAB)
  • New Clean Renewable Energy Bonds (NCREB)
  • Qualified Energy Conservation Bonds (QECB)
  • Qualified Zone Academy Bonds (QZAB)
  • Qualified School Construction Bonds (QSCB)
  • Recovery Zone Economic Development Bonds (RZEDB)

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