Notice of Recapture Event for New Markets Credit

Form 8874-B is used for qualified Community Development Entities (CDEs) to provide notification to any taxpayer holder of a qualified equity investment (including prior holders) that a recapture event has occurred. This form is used to make the notification as required under Regulations section 1.45D-1(g)(2)(i)(B).

The latest form for Notice of Recapture Event for New Markets Credit expires 2023-10-31 and can be found here.