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Form 8874A: Notice of Qualified Equity Investment for New Markets Credit
IRS Form 8874-A is a notice that a qualified community development entity (CDE) must give to a taxpayer who makes a qualified equity investment, confirming eligibility for the New Markets Credit. The CDE must deliver the signed form within 60 days of the investment.
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IRS Form 8874A - Notice of Qualified Equity Investment for New Markets Credit
IRS Form 8874-A is a notice that a qualified community development entity (CDE) must give to a taxpayer who makes a qualified equity investment, confirming eligibility for the New Markets Credit. The CDE must deliver the signed form within 60 days of the investment.
Risk Radar
Scan points- 1Failing to deliver the signed Form 8874‑A to the taxpayer within 60 days triggers a filing violation.
- 2Submitting one form for multiple qualified equity investments instead of a separate form for each investment.
- 3Leaving the taxpayer’s TIN blank on line 6, which prevents the IRS from identifying the investor.
- 4Omitting the investment date (mm/dd/yyyy) on line 7, causing the 60‑day delivery deadline to be unclear.
- 5Failing to sign the form under penalties of perjury, making the notice invalid.
Plain English
This form tells a taxpayer that the money they put into a qualified community development entity counts as a qualified equity investment, which lets them claim the New Markets Credit. The CDE fills it out and sends a copy to the taxpayer and the IRS.
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) notifies a taxpayer of a qualified equity investment that entitles the taxpayer to claim the New Markets Credit.
- Do not use it when the taxpayer does not acquire a qualified equity investment.
- Check Form 8874 instead when needing to claim the New Markets Credit on a tax return.
Form selector
Use this form or another form?
CDE providing notice of qualified equity investment
Required to notify taxpayer of New Markets Credit eligibility
✓ Verify the investment date is within 60 days
Taxpayer claiming New Markets Credit on tax return
Used to calculate and claim the credit on the taxpayer’s return
✓ Ensure the credit amounts match the notice
CDE filing consolidated tax return with parent
Must include parent taxpayer information if applicable
✓ Confirm parent EIN is entered
Deadline or filing window
The filing window opens when the taxpayer makes a qualified equity investment in the CDE. The CDE must deliver the original signed Form 8874‑A to the taxpayer within 60 days of that investment date. No extension is provided; the deadline is strict.
Checklist
What you need before filling it out
Name of qualified community development entity (CDE)
CDE legal name document · Form field 1
EIN of qualified CDE
Employer Identification Number certificate · Form field 2
Date of qualified equity investment (mm/dd/yyyy)
Investment agreement date · Form field 7
Amount of qualified equity investment
Investment ledger or contract · Form field 8
Signature of authorized official of CDE
Authorized officer signature · Signature line on form
Before you submit
- 1Verify the CDE name matches official records.
- 2Confirm the CDE EIN is correct.
- 3Ensure the taxpayer’s name and TIN are entered accurately.
- 4Check the investment date is within 60 days of the taxpayer’s investment.
- 5Validate the amount of qualified equity investment.
- 6Calculate total allowable credit and allocate yearly credits.
- 7Obtain the signature of an authorized CDE official and date the form.
- 8Provide a copy of the signed form to the taxpayer.
- 9Mail the original signed form to the IRS Center address.
- 10Retain a copy of the filed form for your records.
How to file this form
- 1Complete all required fields on Form 8874-A.
- 2Obtain the authorized CDE official’s signature and date the form.
- 3Deliver a copy of the signed form to the taxpayer within 60 days of the investment.
- 4Mail the original signed form to the IRS Center, Philadelphia, PA 19255-0549.
- 5Keep the mailed receipt and retained copy as proof of filing.
Known limitations
- 1The form does not apply to equity investments acquired after the original issue, because its purpose is to notify taxpayers who acquire a qualified equity investment in the CDE at its original issue.
- 2The form does not apply to investments that are not qualified equity investments, as the purpose is limited to qualified equity investments.
- 3The form does not apply when the entity is not a qualified community development entity, since CDEs are required to provide the notice.
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->Form 8874-A is the December 2011 revision; the source does not indicate a newer edition or any recent changes.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2011
- Fee — Not stated in the official source
- Mailing address — confirm the IRS Center address is Department of the Treasury Internal Revenue Service Center Philadelphia, PA 19255-0549
- Signature — confirm an authorized official of the CDE signs and dates the form
Quick Facts
Downloads
After you file
- 1Keep the signed copy for your records.
- 2Retain supporting documents for as long as they may become material under tax law.
- 3Verify the IRS received the form by checking mailing receipt or delivery confirmation.
- 4Ensure the taxpayer received their copy within the 60‑day window.
- 5If an error is discovered, file a new Form 8874-A with corrected information.
Sources
- SRCForm p.1 — title and revision: Form 8874-A (Rev. December 2011).
- SRCForm p.1 — field list includes Name of qualified CDE, EIN, etc.
- SRCForm p.2 — purpose: CDEs must provide notice to any taxpayer who acquires a qualified equity investment.
- SRCForm p.2 — filing deadline: original signed form must be provided to the taxpayer no later than 60 days after the investment.
- SRCForm p.2 — mailing address: Department of the Treasury Internal Revenue Service Center Philadelphia, PA 19255-0549.
- SRCForm p.2 — separate form required for each qualified equity investment.
- SRCForm p.2 — related form reference: Form 8874, New Markets Credit.
- SRCForm p.2 — recordkeeping requirement: books or records must be retained as long as they may become material in the administration of any Internal Revenue law.
Common confusion points
Do I file this form as the taxpayer?
The form is a notice the CDE must provide, not the taxpayer’s filing.
→ Confirm the filing party is the qualified community development entity.
What is the filing deadline?
The 60‑day deadline after the investment can be missed if not tracked.
→ Verify the investment date and ensure the form is sent within 60 days.
Where should I mail the form?
The address is listed in the instructions and may be confused with other IRS addresses.
→ Use the IRS Center address: Philadelphia, PA 19255‑0549.
Do I need to include parent taxpayer information?
The fields are optional and only required if the CDE files a consolidated return.
→ Include parent name and EIN only when applicable.
How many forms are needed for multiple investments?
Each qualified equity investment requires its own notice.
→ Prepare a separate Form 8874‑A for each investment.
What do the Year 1‑7 credit boxes represent?
The form lists allowable credit for up to seven years, which can be unclear.
→ Ensure the credit amounts correspond to the investment schedule.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8874 – file an amended credit claim if the notice contained errors.
Questions about IRS Form 8874A
What is IRS Form 8874A used for?
This form tells a taxpayer that the money they put into a qualified community development entity counts as a qualified equity investment, which lets them claim the New Markets Credit. The CDE fills it out and sends a copy to the taxpayer and the IRS.
Who must file IRS Form 8874A?
The qualified community development entity (CDE) that received the equity investment must file IRS Form 8874-A.
What information does IRS Form 8874A require?
The form collects the CDE’s name and EIN, any parent taxpayer’s name and EIN, the investor’s name and TIN, the investment date and amount, and the total and yearly allowable New Markets Credit amounts.
When is IRS Form 8874A due?
It must be provided to the taxpayer no later than 60 days after the investment date.
Where do I file IRS Form 8874A?
Send a copy to the Internal Revenue Service Center in Philadelphia, PA 19255-0549.
How do I complete IRS Form 8874A?
Complete lines 1‑10 with the CDE’s and investor’s information, including the investment date, amount, and allowable credit amounts for each year. The authorized official of the CDE signs and dates the form under penalties of perjury. Provide the original signed form to the taxpayer within 60 days of the investment and mail a copy to the IRS Center in Philadelphia. Retain a copy for the CDE’s records.
What happens if IRS Form 8874A is filed incorrectly?
Providing false information subjects the signer to penalties of perjury under federal law.
Do I file this form as the taxpayer?
The form is a notice the CDE must provide, not the taxpayer’s filing. Confirm the filing party is the qualified community development entity.
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