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Form 8874A: Notice of Qualified Equity Investment for New Markets Credit
Treasury IRS Form 8874-A is a Notice of Qualified Equity Investment for New Markets Credit that CDEs provide to taxpayers who acquire the investment.
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IRS Form 8874A - Notice of Qualified Equity Investment for New Markets Credit
Treasury IRS Form 8874-A is a Notice of Qualified Equity Investment for New Markets Credit that CDEs provide to taxpayers who acquire the investment.
Risk Radar
Scan points- 1Ensure the original signed form is provided to the taxpayer within 60 days of the investment date.
- 2Filing without providing a separate form for each qualified equity investment.
- 3Not signing the form under penalties of perjury by an authorized official of the CDE.
- 4Providing the original signed form to the taxpayer after 60 days from the investment date.
- 5Omitting the total allowable credit amount in line 9 on Form 8874-A.
Plain English
This form officially tells the Internal Revenue Service (IRS) that a taxpayer has bought an equity stake in a qualified community development entity (CDE). It allows the taxpayer to claim the new markets credit on their taxes. The CDE provides this notice to the buyer as required by IRS regulations.
Submission Date
- Filing date: 2012-07-17 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a qualified community development entity (CDE) provides notice that a taxpayer acquired a qualified equity investment in the CDE at its original issue.
- Do not use it when you are filing the initial notification yourself, but rather when the CDE is providing the required notice to you as the taxpayer.
- Check Form 8874 instead when seeking general details about New Markets Credit, as this form provides specific notices for individual investments.
Form selector
Use this form or another form?
Acquiring an investment from a different CDE
To provide notice of the qualified equity investment to the taxpayer.
✓ Check the Name and EIN fields.
Taxpayer is part of a consolidated return with another entity
To properly list the parent taxpayer's details on the form.
✓ Check lines 3 & 4 for accuracy.
Need general information about NMCs but not specific notice yet
This is the main form detailing New Markets Credit, while 8874-A is the notification document.
✓ Ensure you are using this form to provide the required notice per Regulation section 1.45D-1(g)(2)(i)(A).
Deadline or filing window
The trigger event is when a taxpayer makes an investment in the CDE. The deadline requires that the original signed Form 8874-A be provided by the CDE no later than 60 days after that investment date. No specific extension period is stated for this form.
Checklist
What you need before filling it out
Name of qualified CDE
The name listed in Field 1 · Form 8874-A
Date of qualified equity investment
The specific date (mm/dd/yyyy) entered in Field 7 · Form 8874-A
Total allowable credit
The sum calculated and reported in Field 9 · Form 8874-A
Signer's Title/Name
The printed name or title of the CDE official signing on line 1: Signature block · Form 8874-A
Filing deadline for taxpayer copy
No later than 60 days after the date the taxpayer makes the investment in the CDE · Instructions p.2
Before you submit
- 1The authorized official of the CDE has signed and dated the form.
- 2All fields (1 through 9, plus signature block) are completed.
- 3If applicable, both the parent taxpayer's name/EIN and the investor's name/TIN are filled out.
- 4Field 7 (Date of qualified equity investment) is entered in mm/dd/yyyy format.
- 5The total allowable credit in Field 9 matches the sum of yearly credits (10a through g).
- 6A separate Form 8874-A has been used for this specific qualified equity investment.
- 7You have kept a copy of the signed form for your records.
How to file this form
- 1Receive the original signed Form 8874-A from the CDE and keep one copy for personal records.
- 2Ensure the original signed form is provided to the taxpayer no later than 60 days after the date the investment was made in the CDE.
- 3Send a copy of the completed, original form to the IRS Center at Philadelphia, PA 19255-0549.
- 4Confirm that the filing address listed on Form 8874-A is used for mailing.
Known limitations
- 1A separate form must be provided for each qualified equity investment.
- 2The purpose of Form 8874-A is to notify a taxpayer who acquires a qualified equity investment in the CDE at its original issue that the investment entitles the taxpayer to claim the new markets credit.
- 3If the entity files a consolidated tax return with a parent taxpayer, the name and EIN of that parent taxpayer must be listed if applicable.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->The current edition of IRS Form 8874-A is dated December 2011, and the source does not point to a newer revision page.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2011.
- Form number — confirm it is Form 8874-A.
- Mailing address — confirm the IRS Center listed is Philadelphia, PA 19255-0549.
- Signature — ensure an authorized official of the CDE signs and dates the form.
- OMB Number — confirm the control number reads 1545-2065.
Quick Facts
Downloads
After you file
- 1The CDE must provide the original signed Form 8874-A to the taxpayer no later than 60 days after the date the taxpayer makes the investment in the CDE.
- 2The taxpayer must send a copy of the completed form to the IRS at the Center in Philadelphia, PA (19255-0549).
- 3The taxpayer must keep a copy of Form 8874-A for their own records.
- 4Books or records relating to Form 8874-A or its instructions must be retained as long as the contents may become material in the administration of any Internal Revenue law.
Sources
- SRCForm 8874-A (Rev. December 2011) is titled Notice of Qualified Equity Investment for New Markets Credit.
- SRCThe form's purpose is that CDEs provide notice to a taxpayer who acquires a qualified equity investment in the CDE at its original issue that it entitles the taxpayer to claim the new markets credit [Instructions p.2].
- SRCThe deadline for the CDE to provide the original signed form to the taxpayer is no later than 60 days after the date the taxpayer makes the investment in the CDE [Form p.2].
- SRCA copy of Form 8874-A must be sent by the CDE to the IRS at the Center in Philadelphia, PA (19255-0549) [Form p.2].
- SRCThe form requires listing the Name and EIN of the qualified community development entity (CDE) on Form 8874-A [Form p.1].
- SRCA separate form must be provided for each qualified equity investment [Form p.2].
Common confusion points
Who provides this form?
The qualified community development entity (CDE) provides notice to the taxpayer who acquires the investment.
When does the CDE have to give me the original signed copy?
The CDE must provide the original signed form no later than 60 days after the date you made the investment in the CDE.
Where exactly do I mail the copy of this form?
Send it to the Department of the Treasury Internal Revenue Service Center in Philadelphia, PA (19255-0549).
What if my CDE files a consolidated return with another company?
The CDE must list the name and EIN of that parent taxpayer on Form 8874-A.
Does this form only apply to one investment?
No, a separate form must be provided for each qualified equity investment.
What is the purpose of filling out Section 1 (the identification part)?
To provide notice that the specific equity investment qualifies for the new markets credit.
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Questions about IRS Form 8874A
What is IRS Form 8874A used for?
This form officially tells the Internal Revenue Service (IRS) that a taxpayer has bought an equity stake in a qualified community development entity (CDE). It allows the taxpayer to claim the new markets credit on their taxes. The CDE provides this notice to the buyer as required by IRS regulations.
Who must file IRS Form 8874A?
The CDEs must provide Form 8874-A to any taxpayer who acquires a qualified equity investment in the CDE at its original issue.
What information does IRS Form 8874A require?
The form collects details such as the Name and EIN of the CDE, the name and TIN of the investing taxpayer, and the Date and Amount of the investment. It also lists allowable credits for up to 7 years (Year 1 through Year 7).
When is IRS Form 8874A due?
The original signed Form 8874-A must be provided by the CDE to the taxpayer no later than 60 days after the date the taxpayer makes the investment in the CDE.
Where do I file IRS Form 8874A?
The form is sent to the IRS Center located in Philadelphia, PA, at address 19255-0549. A copy of the form must also be kept for the taxpayer's records.
How do I complete IRS Form 8874A?
First, the taxpayer fills out sections 1 through 9 with all relevant details about the investment and credits. Next, an authorized official of the CDE must sign the form under penalties of perjury. Finally, the CDE provides this completed document to the taxpayer for filing.
What happens if IRS Form 8874A is filed incorrectly?
Under penalties of perjury, the authorized official of the CDE declares that the investment was received, which is required to substantiate the claim on taxes. Failure to file correctly means the credit may not be claimed accurately.
Who provides this form?
The qualified community development entity (CDE) provides notice to the taxpayer who acquires the investment.
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