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 |
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Form and Instruction |
Supplementary Document |
Supporting Statement A |