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T.D. 9171, New Markets Tax Credit

OMB 1545-1765 ยท TREAS/IRS.

OMB 1545-1765

The previously approved regulations provide guidance for taxpayers claiming the new markets tax credit under section 45D of the Internal Revenue Code. The reporting requirements in the regulations require a qualified community development entity (CDE) to provide written notice to: (1) any taxpayer who acquires an 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 tax credits; and (2) each holder of a qualified equity investment, including all prior holders of that investment that a recapture event has occurred. CDE's must comply with such reporting requirements to the Secretary as the Secretary may prescribe.

The latest form for T.D. 9171, New Markets Tax Credit expires 2021-04-30 and is listed under ICR 201802-1545-002.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
2018-03-12_SS_1545-1765r.docSupporting Statement A
TD 9171, New Markets Tax Credit Other-Final Rule Document

All Historical Document Collections