When is the due date to file Form 8038-CP?
61 views | Last modified 4/3/2024 9:16:51 AM EST |

The deadline to file Form 8038-CP varies based on the interest type of the bond issued.

For Fixed Rate Bonds

For these types of bonds, Form 8038-CP should be filed between 45 days and 90 days before the date when the relevant interest was paid. For example, If you are filing an 8038-CP and the Interest Payment Date is 01/15/2025, the due date to file 8038-CP is 45 days before the IPD, which is December 2, 2024.

For Variable Rate Bonds

The due date for these bonds depends on whether or not the filer knows the interest payment amount in prior. 

  • If the issuer knows the interest payment amount 45 days - Form 8038-CP must be filed between 45 days and 90 days before the date when the relevant interest was paid.
  • If the issuer doesn’t know - Form 8038-CP must be filed within 45 days from the last interest payment date of the quarter.

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