Form 8328 - Carryforward Election Of Unused Private Activity Bond Volume Cap
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28328
Carryforward Election of Unused
Form
Private Activity Bond Volume Cap
OMB No. 1545-0874
(Rev. September 2011)
Department of the Treasury
(Under Sections 146(f) and 142(k))
Internal Revenue Service
Enter the calendar year for which the election is made
▶
Part I
Reporting Authority
State name for qualifying public educational facility bond or issuer’s name for all other bonds
Reporting Authority’s EIN
Number, street (or P.O. box if mail is not delivered to street address)
Room/suite
Report number
9
City or town, state, and ZIP code
Caution: Part II is only for section 146(f) filers. Part III is only for qualifying public educational facility bond filers.
Part II
Unused Volume Cap and Carryforward under Section 146(f)
Computation of Unused Volume Cap
1
Total volume cap of the issuer for the calendar year .
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1
2
Aggregate amount of private activity bonds issued to date that are
2
taken into account under section 146 (see instructions) .
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3
Total amount of volume cap exchanged for authority to issue mortgage
credit certificates (see instructions)
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3
4
Total amount of volume cap allocated to private activity portion of
governmental bonds (see instructions)
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4
5
Add lines 2 through 4 .
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5
6
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Unused volume cap (subtract line 5 from line 1)
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Purpose and Amount of Each Carryforward
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Qualified student loan bonds
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7
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Qualified mortgage bonds or mortgage credit certificates .
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8
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Qualified redevelopment bonds
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10
Exempt facility bonds:
a Mass commuting facilities (section 142(a)(3))
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10a
b Water furnishing facilities (section 142(a)(4))
10b
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c Sewage facilities (section 142(a)(5))
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10c
d Solid waste disposal facilities (section 142(a)(6)) .
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10d
e Qualified residential rental projects (section 142(a)(7))
10e
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f
Facilities for the local furnishing of electric energy or gas (section 142(a)(8)) .
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10f
g Local district heating or cooling facilities (section 142(a)(9))
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10g
h Qualified hazardous waste facilities (section 142(a)(10)) .
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10h
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10i
25% of bonds for privately owned high-speed intercity rail facilities (section 142(a)(11)) .
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j
Qualified enterprise zone facility bonds (section 1394(a)-(e))
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10j
11
Total carryforward amount (add lines 7 through 10j) (not to exceed line 6) .
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11
Part III
Unused Volume Cap and Carryforward Under Section 142(k) (Qualifying Public Educational Facility Bonds)
12
Total volume cap for the calendar year .
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12
13
Total amount of bonds issued under section 142(k) for the calendar year .
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14
14
Unused volume cap available for carryforward (subtract line 13 from line 12) .
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15
Amount elected to carryforward (not to exceed line 14) .
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15
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
Sign
and belief, it is true, correct, and complete.
Here
Date
Type or print name and title.
Signature of authorized public official
8328
For Paperwork Reduction Act Notice, see instructions on back.
Cat. No. 13900J
Form
(Rev. 9-2011)
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