Form 8874-B - Notice Of Recapture Event For New Markets Credit Page 2
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Form 8874-B (Rev. 12-2011)
Page
General Instructions
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 notification to any taxpayer holder of
a qualified equity investment (including prior holders) that
You are not required to provide the information
a recapture event has occurred. This form is used to
requested on a form that is subject to the Paperwork
make the notification as required under Regulations
Reduction Act unless the form displays a valid OMB
section 1.45D-1(g)(2)(i)(B).
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
Where To File
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return
Department of the Treasury
information are confidential, as required by section 6103.
Internal Revenue Service Center
Philadelphia, PA 19255-0549
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
When To File
average time is:
The original signed form must be provided by the CDE to
Recordkeeping . . . . . . . . . .
5 hr., 1 min.
the taxpayer holder no later than 60 days after the date
Learning about the
the CDE becomes aware of the recapture event. Send a
law or the form . . . . . . . . . . . .
12 min.
copy of the form to the IRS at the address listed above.
Keep a copy for your records.
Preparing and sending
the form to the IRS
. . . . . . . . . .
17 min.
A separate notice must be provided for each qualified
equity investment for which a recapture event occurred.
If you have comments concerning the accuracy of
these time estimates or suggestions for making this form
Additional Information
simpler, we would be happy to hear from you. You can
email us at: taxforms@irs.gov. Enter “Form 8874-B
For more details, see Form 8874, New Markets Credit,
Comment” on the subject line. Or write to: Internal
section 45D, Regulations section 1.45D-1, and
Revenue Service, Tax Products Coordinating Committee,
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.
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