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New Markets Credit

OMB 1545-1804 ยท TREAS/IRS.

OMB 1545-1804

The New Markets Tax Credit Program, enacted by Congress as part of the Community Renewal Tax Relief Act of 2000, is incorporated as section 45D of the Internal Revenue Code. This Code section permits individual and corporate taxpayers to receive a credit against federal income taxes for making Qualified Equity Investments in qualified community development entities. Form 8874 is used to claim the new markets credit for qualified equity investments made in qualified community development entities (CDEs). This credit is part of the general business credit.

The latest form for New Markets Credit expires 2022-10-31 and is listed under ICR 201905-1545-027.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form 8874 New Markets CreditForm and Instruction
SUP STAT (Form 8874) (Updated).docxSupporting Statement A
New Markets Credit Form and Instruction

All Historical Document Collections