Community Development Entity Investment Credit

Community development entities (CDEs) that have entered into an agreement with the community development financial institutions fund for purposes of the federal new markets tax credits under sec. 45D of the Internal Revenue Code may apply to the Wisconsin Department of Revenue to receive similar authority for Wisconsin credits.

The department will accept applications starting June 8, 2026. Applications will be monitored daily. The department will not approve applications for rural allocation received after the end of the day that $125 million of qualified equity investment authority is requested. Similarly, the department will not approve applications for metro allocation received after the end of the day that $125 million of qualified equity investment authority is requested.

All applications must be submitted electronically through the department's My Tax Account online filing system. Starting June 8, the application will be located under "Additional Services."


Questions?

Forms

  • Form CDE, Community Development Entity Application
  • Form CDE-T, Community Development Entity Investment Credit Notice of Sale or Transfer
    Form CDE-T Notice of Sale or Transfer
  • Form CDE-QEI, Community Development Entity Notice of Qualified Equity Investment
    Form CDE-QEI Notice of Qualified Equity Investment
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