Enlarge image | Verify & Print Form Schedule A Specified Tax Credit Bonds Interest Limit Computation (Form 8038-CP) (January 2022) ▶ Complete for Form 8038-CP, line 17c, bond types 102, 103, 104, and 105. OMB No. 1545-0047 ▶ Department of the Treasury Attach to Form 8038-CP. Internal Revenue Service ▶ Go to www.irs.gov/Form8038CP for instructions and the latest information. Issuer’s name Employer identification number (EIN) Date of issue (MM/DD/YYYY) Report number (from line 10 of Form 8038-CP) Complete the eligible interest computation using the table below. Complete the following table for each maturity of bonds outstanding on the line 18 interest payment date. This schedule is to be used when claiming a credit under section 6431 for specified tax credit bonds (new clean renewable energy bonds, qualified energy conservation bonds, qualified zone academy bonds, and qualified school construction bonds). If more lines are needed, use the additional table on the back. (d) (e) (c) For new clean renewable energy For new clean renewable energy (a) (b) Interest paid on bond maturity on bonds and qualified energy bonds and qualified energy Bond maturity date Interest paid on bond maturity on line 18 interest payment date conservation bonds, multiply conservation bonds, enter the line 18 interest payment date calculated using the line 19b column (c) by 70% (0.70). smaller of column (b) or (d). For applicable credit rate (Skip this column for qualified zone qualified zone academy bonds academy bonds and qualified and qualified school construction school construction bonds.) bonds, enter the smaller of column (b) or (c). 1 Total. Add amounts in column (e) above . . . . . . . . . . . . . . . . . . . . 1 2 Amount from page 2, line 4 (if any) . . . . . . . . . . . . . . . . . . . . . . 2 3 Add amounts on line 1 and line 2. Enter on Form 8038-CP, line 19c . . . . . . . . . . . 3 For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 74912N Schedule A (Form 8038-CP) (1-2022) |
Enlarge image | Schedule A (Form 8038-CP) (1-2022) Page 2 Complete the table below beginning with the first maturity following the maturity listed in the last row of the table on page 1. (Continuation of table from page 1 for each maturity of bonds outstanding on the line 18 interest payment date.) (d) (e) (c) For new clean renewable energy For new clean renewable energy (a) (b) Interest paid on bond maturity on bonds and qualified energy bonds and qualified energy Bond maturity date Interest paid on bond maturity on line 18 interest payment date conservation bonds, multiply conservation bonds, enter the line 18 interest payment date calculated using the line 19b column (c) by 70% (0.70). smaller of column (b) or (d). For applicable credit rate (Skip this column for qualified zone qualified zone academy bonds academy bonds and qualified and qualified school construction school construction bonds.) bonds, enter the smaller of column (b) or (c). 4 Total. Add amounts in column (e) above. Enter on page 1, line 2 . . . . . . . . . . . . 4 Schedule A (Form 8038-CP) (1-2022) |