Form 8874-A (Rev. 12-2011)
Paperwork Reduction Act Notice
We ask for the information on this form to carry out the
Section references are to the Internal Revenue Code
Internal Revenue laws of the United States. You are
unless otherwise noted.
required to give us the information. We need it to ensure
Purpose of Form
that you are complying with these laws and to allow us to
figure and collect the right amount of tax.
CDEs must provide notice to any taxpayer who acquires
a qualified equity investment in the CDE at its original
You are not required to provide the information
issue that the equity investment is a qualified equity
requested on a form that is subject to the Paperwork
investment entitling the taxpayer to claim the new
Reduction Act unless the form displays a valid OMB
markets credit. This form is used to make the notification
control number. Books or records relating to a form or its
as required under Regulations section 1.45D-1(g)(2)(i)(A).
instructions must be retained as long as their contents
may become material in the administration of any Internal
Where To File
Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.
Department of the Treasury
Internal Revenue Service Center
The time needed to complete and file this form will vary
Philadelphia, PA 19255-0549
depending on individual circumstances. The estimated
average time is:
When To File
Recordkeeping . . . . . . . . . .
4 hr., 32 min.
The original signed form must be provided by the CDE to
Learning about the
the taxpayer no later than 60 days after the date the
law or the form . . . . . . . . . . . .
taxpayer makes the investment in the CDE. Send a copy
of the form to the IRS at the address listed above. Keep a
Preparing and sending
copy for your records.
the form to the IRS
. . . . . . . . . .
A separate form must be provided for each qualified
If you have comments concerning the accuracy of
these time estimates or suggestions for making this form
simpler, we would be happy to hear from you. You can
email us at: firstname.lastname@example.org. Enter “Form 8874-A
Comment” on the subject line. Or write to: Internal
For more details, see Form 8874, New Markets Credit,
Revenue Service, Tax Products Coordinating Committee,
section 45D, Regulations section 1.45D-1, and
SE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Do not send the form to
this address. Instead, see Where To File above.