SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20594 FORM 12b-25 Notification of Late Filing Commission File Number 0-26200 (Check one): (X) Form 10-K ( ) Form 11-K ( ) Form 20-F ( ) Form 10-Q ( ) Form N-SAR For Period Ended: March 31, 2000 ------------------ ( ) Transition Report on Form 10-K ( ) Transition Report on Form 20-F ( ) Transition Report on Form 11-K ( ) Transition Report on Form 10-Q ( ) Transition Report on Form N-SAR For the Transition Period Ended: ---------------------------- Nothing in this form shall be construed to imply that the Commission has verified any information contained herein. If the notification relates to a portion of the filing checked above, identify the items(s) to which the notification relates: The notification relates to the Form 10-K in its entirety. - ----------------------------------------------------------------- - ---------- PART I Registrant Information Full name of registrant Boston Capital Tax Credit Fund IV L.P. - -------------------------------------- Former name if applicable - ----------------------------------------------------------------- - ---------Address of principal executive office (Street and Number) One Boston Place, Suite 2100 - ----------------------------------------------------------------- - ---------- City, State and Zip Code Boston, Massachusetts 02108-4406 ---------------------------------------- - ----- PART II Rule 12b-25(b) and (c) If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule12b-25(b), the following should be completed. (Check appropriate box.) -- | | (a) The reasons described in reasonable detail in Part -- III of this form could not be eliminated without unreasonable effort or expense; -- |X | (b) The subject annual report, semi-annual report, -- transition report on Form 10-K, 20-F, 11-K or Form N-SAR, or portion thereof will be filed on or before the 15th calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10- Q, or portion thereof will be filed on or before the fifth calendar day following the prescribed due date; and -- | | (c) The accountant's statement or other exhibit -- required by Rule 12b-25(c) has been attached, if applicable. PART III Narrative State below in reasonable detail the reasons why Form 10-K, 11-K, 20-F, 10-Q, N-SAR or the transition report portion thereof could not be filed within the prescribed time period. (Attached extra sheets if needed.) The registrant will not be filing the requisite Form 10-Q within the prescribed time period since the registrant has not completely received and coordinated all necessary documents and other information which must be compiled and reviewed in order to properly prepare the Form 10-Q in full detail. PART IV Other Information (1) Name and telephone number of person to contact in regard to this notification. Marc N. Teal 617 624-8900 - ------------------------------------------------------------------ ------ (Name) (Area Code) (Telephone Number) (2) Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If the answer is no, identify report(s). -- -- | X| Yes | | No -- -- (3) Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof? -- -- | X| Yes | | No -- -- If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made. See ATTACHMENT TO FORM 12b-25. Boston Capital Tax Credit Fund IV L.P. - ------------------------------------------------------------------ - --------- (Name of registrant as specified in charter) Has caused this notification to be signed on its behalf by the undersigned thereunto duly authorized. Date: June 29, 2000 By: /s/ John P. Manning ------------------- ------------------------- John P. Manning, a partner or Boston Capital Associates, the general partner of Boston Capital Associates IV Limited Partnership, the general partner of Boston Capital Tax Credit Fund IV L.P. ATTACHMENT TO FORM 12b-25 The results from operations for the years ended March 31, 2000 and 1999 will be significantly different as some of the Operating Partnerships formerly under construction or in lease-up are now at full operations. Estimating the statement of operations for those which we have not yet received information is not possible. Additionally, the Fund has continued to offer BAC's and acquire new Operating Partnerships. As of March 31, 1999 BAC's had been issued in Series 20 through 35, while BAC's have been issued in Series 36, 37 and 38 since. We have been told that the missing Operating Partnership statements will be received over the next week, enabling the fund to file within the extension period.