OMB control number

Notice of Qualified Equity Investment for New Markets Credit

OMB 1545-2065 · TREAS/IRS.

OMB 1545-2065

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 2026-12-31 and can be found here.