Use this form to claim the new markets credit for qualified equity investments made in qualified community development entities (CDEs). This credit is part of the general business credit. Current revision Form 8874 PDF Recent developments None at this time. Other items you may find useful All Form 8874 revisions About Form 8874-A, Notice of Qualified Equity Investment for New Markets Credit About Form 8874-B, Notice of Recapture Event for New Markets Credit Other current products Related items About Form 1040, U.S. Individual Income Tax Return About Form 1065, U.S. Return of Partnership Income About Form 1120, U.S. Corporation Income Tax Return About Form 1120-S, U.S. Income Tax Return for an S Corporation About Form 3800, General Business Credit
