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NOTICE IRS 8038-G & 8038-GC FILINGS The Internal Revenue Service (IRS) now requires that all 8038 filings, prepared by a third party, be executed by the third party as the “Preparer”. Additionally, the IRS does not allow the Preparer to execute the Filing until after the Lease is fully executed. Accordingly, please execute the Lease Schedule first, then execute your 8038 filing after that, returning both documents to us. By returning both fully executed documents to us, you represent that you executed the 8038 only after your Lease Schedule was fully in effect and executed. Please contact your Lease Representative should you have any questions or concerns.