8330

Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)

Agency
IRS
Revision
Rev. October 2021
Fillable fields
66
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8330 online
Page 1 of form 8330

Form 8330: Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)

Form 8330, Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs), is filed by issuers of MCCs. The instructions say issuers are states and political subdivisions, and that they use the form to provide the IRS with information required by section 25 and Temporary Regulations section 1.25-8T(b).

The instructions explain that section 25 permits issuers that have authority to issue qualified mortgage bonds to elect to issue MCCs in lieu of qualified mortgage bonds. Each quarter, the form reports the certificates issued under one MCC program, the running total for that program, and any qualified MCCs revoked during the quarter.

The return is signed by an authorized representative of the issuer and goes to the IRS. You can fill out the PDF free in your browser on this page and download it without an account.

Top of page 1 of Form 8330: Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs), as printed by IRS

What's on Form 8330

Calendar quarter and year

Boxes at the top for the calendar quarter ending March, June, September or December, and a space for the year.

Part I: Reporting Authority

The issuer's name, employer identification number, address, election date and nonissued bond amount, plus a Yes or No question on whether this is the final return for the MCC program.

Part II, lines 1 to 6

Three columns: (a) certified indebtedness amount, (b) certificate credit rate, and (c) amount of MCCs issued, which is column (a) times column (b).

Part II, lines 7 to 10

Totals for the current quarter, all prior quarters and the whole program, then a Yes or No question on whether line 9 exceeds 25% of the nonissued bond amount.

Part III: Revocation

The name, address and Social Security number of each holder of a qualified MCC that was revoked during the calendar quarter.

Signature and Paid Preparer Use Only

The signature, date and title of the issuer's authorized representative, and the preparer's name, signature, PTIN, firm name, firm EIN, address and phone number.

How to fill out Form 8330

  1. 1

    Quarter and Part I

    Check the calendar quarter and enter the year. Enter the issuer's details, the date the issuer elected to issue MCCs in lieu of qualified mortgage bonds, and the nonissued bond amount for the program.

  2. 2

    Final return question

    The instructions say to check Yes in the quarter in which the last qualified MCC that may be issued under the program is in fact issued. After that, the issuer is not required to file further reports for that program.

  3. 3

    Lines 1 to 6

    List only the MCCs issued under the program for the nonissued bond amount in Part I. For each, enter the certified indebtedness amount, the credit rate, and the amount times the rate. Extra MCCs go on a separate statement in the same format.

  4. 4

    Lines 7 to 10

    Line 7 totals the quarter, including any separate statements. Line 8 is the total for all prior quarters of the program. Line 9 adds lines 7 and 8. If line 9 exceeds 25% of the nonissued bond amount, the instructions point to section 25(f).

  5. 5

    Part III

    Identify each holder of a qualified MCC that was revoked during the calendar quarter by name, address and Social Security number.

  6. 6

    Sign

    An authorized representative of the issuer signs, dates and enters a title. A paid preparer signs in the preparer area, enters the preparer information and gives a copy to the issuer.

Why fill Form 8330 on indox

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Where to send it, due dates and penalties

Where to send

The instructions say to file Form 8330 with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201.

Due dates

Quarterly, beginning with the quarter in which the election was made. For quarters ending March 31, June 30, September 30 and December 31, the form is due by April 30, July 31, October 31 and January 31.

Extensions

The instructions say the IRS may grant an extension of time to file Form 8330 if there is reasonable cause for not filing on time.

Penalty

Not filing by the due date, or a timely return that leaves out MCCs, is subject to a penalty of $200 for each MCC required to be reported. The maximum penalty is $2,000.

How many returns

Certificates may be issued for indebtedness incurred up to the close of the 2nd calendar year after the election year, so there may be as many as 12 consecutive quarterly reports for one program.

One return per program

The instructions say to file a separate Form 8330 for each separate program that is still open.

Related forms

Who files Form 8330?

  • States and political subdivisions

    The instructions say each issuer that elected to issue MCCs files Form 8330 for each qualified mortgage credit certificate program.

  • Authorized representative of the issuer

    The instructions say Form 8330 must be signed by an authorized representative of the issuer, who also enters a title on the signature line.

  • Paid preparers

    Generally, anyone paid to prepare the return signs it, fills in the Paid Preparer Use Only area with a PTIN, and gives a copy of the return to the issuer.

  • Issuers with more than one program

    More than one Form 8330 may be filed for a quarter when the issuer had more than one MCC program in operation, for example after more than one election in a calendar year.

  • Not for reissued MCCs

    A reissued MCC is not reported on Form 8330. The instructions say the lender of the replacement loan reports it on Form 8329.

The form is an issuer's return. It is not filed by the homeowners who hold the certificates.

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Questions about Form 8330

Who files Form 8330?

The instructions say Form 8330 is used by issuers (states and political subdivisions) of MCCs. Each issuer that elected to issue MCCs files it for each qualified mortgage credit certificate program.

When is Form 8330 due?

The form is filed quarterly. The instructions list April 30, July 31, October 31 and January 31 for the quarters ending March 31, June 30, September 30 and December 31.

Where is Form 8330 filed?

With the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201, according to the instructions.

Who reports a reissued MCC?

Not the issuer on Form 8330. The instructions say a reissued MCC is a continuation of the original MCC and is reported by the lender of the replacement loan on Form 8329.

What is the certificate credit rate?

The rate the issuer specifies on the MCC. The instructions say the rate cannot be less than 10% nor more than 50%.

What happens if line 9 exceeds 25%?

The instructions say to see section 25(f) and Temporary Regulations section 1.25-5T(d) for the calculation that reduces the following year's bond volume cap under section 146(d).

When does an issuer stop filing for a program?

After the quarter in which the last qualified MCC that may be issued under the program is issued. The issuer checks Yes for the final return on that quarter's form.