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TAP WAIVERS Full time students who are New York State (NYS) residents and have applied for the NYS Tuition Assistance Program (TAP) will receive an award notice from NYS. The award must be certified

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What is tap waivers?

Tap waivers, also known as tax-exempt advance refunding bonds waivers, are forms that waive the federal tax exemption of certain bonds, allowing issuers to use the proceeds of new bonds to refund existing bonds.

Who is required to file tap waivers?

Government entities or issuers of tax-exempt bonds who want to use the proceeds of new bonds to refund existing bonds are required to file tap waivers.

How to fill out tap waivers?

Tap waivers can be filled out by providing the required information, such as the issuer's name and identification number, bond information, refunding details, and signatures of authorized individuals. The specific instructions can be obtained from the relevant taxing authority or regulatory agency.

What is the purpose of tap waivers?

The purpose of tap waivers is to allow issuers of tax-exempt bonds to use the proceeds of new bonds to refund existing bonds, even if the new bonds would typically be classified as taxable due to certain provisions or requirements.

What information must be reported on tap waivers?

Tap waivers typically require the reporting of important information such as the issuer's name, identification number, bond details (such as the CUSIP number), refunding information, proposed use of proceeds, and signatures of authorized individuals.

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