Community Development Entities (CDEs) must provide notice to any taxpayer who acquires a qualified equity investment in the CDE at its original issue that the equity investment is a qualified equity investment entitling the taxpayer to claim the new markets credit. Form 8874-A is used to make the notification as required under Regulations section 1.45D-1(g)(2)(i)(A).
The latest form for Notice of Qualified Equity Investment for New Markets Credit expires 2023-10-31 and can be found here.
| Document Name | 
|---|
| Form and Instruction | 
|  Supplementary Document | 
| Supporting Statement A | 
| Approved without change | Extension without change of a currently approved collection | 2023-10-31 | |
| Approved without change | Extension without change of a currently approved collection | 2020-07-30 | |
| Approved without change | Extension without change of a currently approved collection | 2017-04-24 | |
| Approved without change | Extension without change of a currently approved collection | 2014-01-31 | |
| Approved without change | Extension without change of a currently approved collection | 2010-11-29 | |
| Approved without change | Revision of a currently approved collection | 2007-07-30 | |
| Approved without change | New collection (Request for a new OMB Control Number) | 2007-02-07 |