IRS Publication 5930 – IRS Forms, Instructions, Pubs 2026

IRS Publication 5930 – IRS Forms, Instructions, Pubs 2026 – In today’s fast-paced tax environment, the IRS strongly encourages electronic filing for efficiency and accuracy. IRS Publication 5930 (Rev. 4-2024), titled “E-file is the best way to go for Form 8038-CP filers”, delivers this clear message in a concise, one-page resource.

Whether you issue Build America Bonds (BABs), Recovery Zone Economic Development Bonds (RZEDBs), or other specified tax credit bonds, Publication 5930 highlights why switching to e-filing Form 8038-CP saves time, reduces errors, and speeds up critical credit payments.

Download the official PDF here: https://www.irs.gov/pub/irs-pdf/p5930.pdf.

What Is Form 8038-CP and Who Must File It?

Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds, allows issuers of qualified bonds to request direct payments from the federal government. These payments equal a percentage of the interest due on the bonds.

Eligible bonds include:

  • Build America Bonds (BABs)
  • Recovery Zone Economic Development Bonds (RZEDBs)
  • New Clean Renewable Energy Bonds (NCREBs)
  • Qualified Energy Conservation Bonds (QECBs)
  • Qualified Zone Academy Bonds (QZABs)
  • Qualified School Construction Bonds (QSCBs)
  • Other direct-pay tax credit bonds

Issuers (typically state and local governments or their authorized agents) file the form to claim these refundable credits. Many must also attach Schedule A (Form 8038-CP) for specific tax credit bond interest limit computations.

For the latest form and instructions (revised December 2024), visit the official IRS page: Instructions for Form 8038-CP.

Why IRS Publication 5930 Exists: Promoting the “Fast, Safe, Accurate” Option?

Released in April 2024 (Catalog Number 94695D), Publication 5930 serves as a quick-reference flyer that boils down the IRS’s position in one bold headline: “E-file is the best way to go for Form 8038-CP filers.”

It emphasizes three core advantages:

  • Fast — Quicker processing and faster receipt of payments
  • Safe — Secure transmission with IRS acknowledgment usually within 24 hours
  • Accurate — Dramatically lower risk of processing errors or math mistakes that delay payments

The publication directs readers to the Form 8038 Corner at IRS.gov/8038corner for:

  • Recent updates on 8038-CP processing
  • List of approved 8038-CP e-file providers
  • Informational video: Electronic Filing of Form 8038-CP

It also recommends subscribing to the TEB Community Newsletter at IRS.gov/bonds to stay informed on tax-exempt bond developments.

Mandatory E-Filing Rules for Form 8038-CP (Effective 2024 and Beyond)

Under final Treasury Regulations (T.D. 9972, February 2023), electronic filing of Form 8038-CP is mandatory if the issuer (viewed as a single entity, not per EIN) is required to file 10 or more returns of any type during the calendar year. This includes:

  • Information returns (W-2, 1099, etc.)
  • Income, employment, or excise tax returns
  • Other Series 8038 forms

The rule applies to Forms 8038-CP filed after December 31, 2023. Smaller issuers (fewer than 10 returns) may still file on paper but are strongly encouraged to e-file.

Waivers for undue hardship are available on a case-by-case basis (e.g., rural issuers without reliable internet). Issuers claiming an exemption must keep supporting documentation.

As of 2026, these requirements remain in full effect, with no major changes announced.

Top Benefits of E-Filing Form 8038-CP (Backed by IRS Data)

Publication 5930 and the IRS’s recent updates page highlight these proven advantages:

  1. Faster Payments — Error-free e-filed returns process quicker, often resulting in timelier direct deposits.
  2. Fewer Rejections & Delays — Electronic validation catches math errors, missing data, and incorrect report numbers before submission.
  3. 24-Hour Acknowledgment — Most returns receive an acceptance or rejection notice within one business day.
  4. Secure Transmission — Modernized e-File (MeF) system uses encrypted channels far safer than paper mail.
  5. Reduced Paperwork Hassles — No printing, mailing, or tracking physical forms to Ogden, UT.
  6. Easier Amendments — Corrected or amended returns are simpler to submit electronically when required.

Issuers who e-file consistently report smoother experiences and fewer CP notices (e.g., CP152A for sequestration, CP116 for math errors).

How to E-File Form 8038-CP Step by Step?

  1. Confirm You Need (or Want) to E-File — Check your total return volume for the calendar year.
  2. Choose an Approved IRS e-File Provider — Form 8038-CP uses the Modernized e-File (MeF) system for tax-exempt entities. You cannot file directly with the IRS.
  3. Prepare Your Return — Use approved software for the current tax year. Attach required PDFs (e.g., revised debt service schedules — do not password-protect them).
  4. Sign Electronically — Use Form 8879-TE (PIN signature) or attach Form 8453-TE.
  5. Transmit — Your provider submits the return. Monitor status through the provider’s portal.
  6. Keep Records — Retain acknowledgment and any supporting documentation.

Current Approved Providers (Tax Year 2024 – still active into 2026; always verify latest list):

  • Tax990 (tax990.com)
  • TaxExemptBonds (taxexemptbonds.org)
  • Profit Developers Inc. – DBA SAXTAX (saxtax.com)
  • Online Taxes OLTPRO (oltpro.com)

Find the most up-to-date list and software requirements at: IRS e-file providers for Form 8038-CP.

Pro Tip: File no more than 90 days before the interest payment date (and ideally at least 45 days before) to ensure timely payment processing.

Essential Resources for Form 8038-CP Filers

Final Thoughts: Make E-Filing Your Standard in 2026

IRS Publication 5930 makes it crystal clear — e-filing is the best way to go for Form 8038-CP. Whether mandated by the 10-return threshold or chosen voluntarily, electronic filing delivers faster, safer, and more accurate results for bond issuers nationwide.

Don’t risk delayed credit payments due to paper-processing bottlenecks. Switch to e-filing today, consult an approved provider, and bookmark IRS.gov/8038corner for ongoing updates.

For the most current guidance, always refer directly to IRS.gov. Tax rules and processing procedures can evolve, and official IRS resources remain the definitive source.

This article is for informational purposes only and is based on official IRS publications and guidance as of February 2026. Consult a qualified tax professional or the IRS for advice specific to your situation.