Community development entities (CDEs) use Form 8874-A to notify taxpayers who acquire 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. Current Revision Form 8874-A PDF Recent Developments None at this time. Other Items You May Find Useful All Form 8874-A Revisions About Form 8874, New Markets Credit Other Current Products