[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301905-105":53,"doc-detail-301905-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","form-8874-new-markets-credit-attachment-sequence-no-127-2003","Form 8874 - New Markets Credit - Attachment Sequence No. 127 - 2003","","Form 8874 (2003) attachment sequence No. 127 details how to claim the New Markets Credit for qualified equity investments in qualified community development entities (CDEs). It provides tables for current year credit by CDE name and address, EIN, initial investment date, qualified equity investment amount, credit rate, and computed credit. It also outlines Part I current year credit and Part II allowable credit inputs, including regular tax before credits, alternative minimum tax, foreign tax credit categories, and allowable credit limits.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-8874-new-markets-credit-attachment-sequence-no-127-2003/301905/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-8874-new-markets-credit-attachment-sequence-no-127-2003/301905.png","ImageObject",442,249,{"name":88,"@type":89},"Eden","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of Form 8874 (2003)?","Question",{"text":108,"@type":109},"Use Form 8874 to claim the new markets credit for qualified equity investments made in qualified community development entities (CDEs). The credit is part of the general business credit.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What qualifies as a qualified CDE under Form 8874?",{"text":113,"@type":109},"A qualified CDE is a domestic corporation or partnership whose primary mission serves low-income communities or provides investment capital for them, maintains accountability to residents via governance or advisory representation, and is certified by the CDFI Fund of the Department of the Treasury.",{"name":115,"@type":106,"acceptedAnswer":116},"What requirements must a qualified equity investment meet?",{"text":117,"@type":109},"A qualified equity investment is an interest in a qualified CDE acquired solely for cash at original issue (or from a taxpayer with a qualified equity investment), where substantially all cash is used for qualified low-income community investments, and the investment is designated on the CDE’s books and records for the new markets credit.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301905,1790424298,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},1374391974468,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Form 8874  \nDepartment of the Treasury Internal Revenue Service  \nNew Markets Credit  \n􀀁 Attach to your tax return.  \nOMB No. 1545-1804  \n2003  \nAttachment  \nSequence No. 127  \n\n| Name(s) shown on return | Identifying number |\n| --- | --- |\n\n Part I  Current Year Credit  \n\n|  | (a)\u003Cbr>Name and address of the qualified community development entity (CDE) | (b)\u003Cbr>Employer identification number ofCDE | (c)\u003Cbr>Date of initial\u003Cbr>investment | (d)\u003Cbr>Amount of qualified\u003Cbr>equity investment | (e)\u003Cbr>Credit\u003Cbr>rate | (f)\u003Cbr>Credit ((d) 􀀁 (e)) |  |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n| 1 |  |  |  |  | % |  |  |\n|  |  |  |  |  | % |  |  |\n|  |  |  |  |  | % |  |  |\n| 2\u003Cbr>3 | New markets credits from pass-through entities (if from more than one entity, see instructions):\u003Cbr>If you are a— Then enter the total of the current year credits from—\u003Cbr>a Shareholder b Partner\u003Cbr>Schedule K-1 (Form 1120S), line 13 Schedule K-1 (Form 1065), line 13\u003Cbr>􀀂\u003Cbr>EIN of pass-through entity\u003Cbr>Current year credit. Add the amounts on line 1, column (f), and line 2. Partnerships and S corporations, see instructions |  |  |  | |  |  |\n|  |  |  |  |  | \u003Cbr>2 |  |  |\n|  |  |  |  |  | \u003Cbr>3 |  |  |\n\n Part II  Allowable Credit (See Who must file Form 3800 to find out if you complete Part II or Form 3800)  \n\n| 4\u003Cbr>5\u003Cbr>6\u003Cbr>7abc def ghijklm\u003Cbr>8 9\u003Cbr>10\u003Cbr>11\u003Cbr>12\u003Cbr>13\u003Cbr>14 | Regular tax before credits:\u003Cbr>● Individuals. Enter the amount from Form 1040, line 41 \u003Cbr>● Corporations. Enter the amount from Form 1120, Schedule J, line 3;\u003Cbr>Form 1120-A, Part I, line 1; or the applicable line of your return ● Estates and trusts. Enter the sum of the amounts from Form 1041,\u003Cbr>Schedule G, lines 1a and 1b  Alternative minimum tax:\u003Cbr>● Individuals. Enter the amount from Form 6251, line 35 \u003Cbr>● Corporations. Enter the amount from Form 4626, line 14 \u003Cbr>● Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56\u003Cbr>􀀂􀀂\u003Cbr>Add lines 4 and 5 \u003Cbr>Foreign tax credit  Credit for child and dependent care expenses (Form 2441, line 11)  Credit for the elderly or the disabled (Schedule R (Form 1040), line 24)  Education credits (Form 8863, line 18)  Credit for qualified retirement savings contributions (Form 8880, line 14) Child tax credit (Form 1040, line 49)  Mortgage interest credit (Form 8396, line 11)  Adoption credit (Form 8839, line 18)  District of Columbia first-time homebuyer credit (Form 8859, line 11) Possessions tax credit (Form 5735, line 17 or 27)  Credit for fuel from a nonconventional source  Qualified electric vehicle credit (Form 8834, line 20) \u003Cbr>7a 7b 7c 7d 7e 7f 7g 7h 7i 7j 7k 7l\u003Cbr>Add lines 7a through 7l  Net income tax. Subtract line 7m from line 6. If zero, skip lines 9 through 12 and enter-0-on line 13 Net regular tax. Subtract line 7m from line 4. If zero or less, enter-0-  9  Enter 25% (. 25) of the excess, if any, of line 9 over $25,000 (see instructions)  10  Tentative minimum tax (see instructions):\u003Cbr>●●● CESIiiurasullisonI.n,n.nttettoamerumromFmoourFnrf162,F6loin,r3 121041, 􀀂  ~~ 11  ~~\u003Cbr>Enter the greater of line 10 or line 11\u003Cbr>Subtract line 12 from line 8. If zero or less, enter-0-\u003Cbr>Credit allowed for the current year. Enter the smaller of line 3 or line 13 here and on Form 1040, line 52; Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 2a; Form 1041, Schedule G, line 2c; or the applicable line of your return. If line 3 is greater than line 13, see instructions  | \u003Cbr>4 |  |  |\n| --- | --- | --- | --- | --- |\n|  |  | \u003Cbr>5 |  |  |\n|  |  | \u003Cbr>6 |  |  |\n|  |  | \u003Cbr>7m |  |  |\n|  |  | 8 |  |  |\n|  |  | \u003Cbr>12 |  |  |\n|  |  | 13 |  |  |\n|  |  | 14 |  |  |\n\nFor Paperwork Reduction Act Notice, see instructions. Cat. No. 31663N Form 8874 (2003)  \nGeneral Instructions  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nPurpose of Form  \nUse Form 8874 to claim the new markets credit for qualified equity investments made in qualified community development entities (CDEs). This c","cbCaikXyQd7tKL5T","https://ap.wps.com/l/cbCaikXyQd7tKL5T","pdf",29998,"English","# Purpose of Form\n# Definitions\n## Qualified CDE\n## Qualified Equity Investment\n## Exceptions","[{\"question\":\"What is the purpose of Form 8874 (2003)?\",\"answer\":\"Use Form 8874 to claim the new markets credit for qualified equity investments made in qualified community development entities (CDEs). The credit is part of the general business credit.\"},{\"question\":\"What qualifies as a qualified CDE under Form 8874?\",\"answer\":\"A qualified CDE is a domestic corporation or partnership whose primary mission serves low-income communities or provides investment capital for them, maintains accountability to residents via governance or advisory representation, and is certified by the CDFI Fund of the Department of the Treasury.\"},{\"question\":\"What requirements must a qualified equity investment meet?\",\"answer\":\"A qualified equity investment is an interest in a qualified CDE acquired solely for cash at original issue (or from a taxpayer with a qualified equity investment), where substantially all cash is used for qualified low-income community investments, and the investment is designated on the CDE’s books and records for the new markets credit.\"}]","Form 8874 - New Markets Credit - Attachment Sequence No. 127 - 2003 | PDF",1789786617]