4.10.3 Information Reporting Requirements
The issuer is required to file with the IRS not later than the 15th day of the 2nd calendar month after the close of the calendar quarter in which a bond is issued a statement containing certain specified information regarding a bond issuance. For governmental bonds, the issuer files a Form 8038-G and for qualified private activity bonds, including 501(c)(3) bonds, the issuer files a Form 8038.