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INVESTMENT IN OPERATING PARTNERSHIPS (Details 3) (USD $)
6 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Revenues    
Rental $ 69,790,134 $ 74,753,514
Interest and other 2,076,732 3,083,333
Operating Partnerships Revenues 71,866,866 77,836,847
Expenses    
Interest 14,242,842 16,210,932
Depreciation and amortization 20,819,092 21,985,899
Operating expenses 45,719,627 48,484,295
Operating Partnerships Total Expenses 80,781,561 86,681,126
NET INCOME (LOSS) (8,914,695) (8,844,279)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (8,825,548) [1] (8,755,836) [1]
Net income (loss) allocated to other Partners (89,147) (88,443)
Series Twenty [Member]
   
Revenues    
Rental 1,303,143 2,897,607
Interest and other 31,893 283,027
Operating Partnerships Revenues 1,335,036 3,180,634
Expenses    
Interest 206,813 531,654
Depreciation and amortization 331,443 655,309
Operating expenses 950,835 2,143,186
Operating Partnerships Total Expenses 1,489,091 3,330,149
NET INCOME (LOSS) (154,055) (149,515)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (152,514) [2] (148,020) [2]
Net income (loss) allocated to other Partners (1,541) (1,495)
Series Twenty One [Member]
   
Revenues    
Rental 978,984 1,333,625
Interest and other 15,752 82,197
Operating Partnerships Revenues 994,736 1,415,822
Expenses    
Interest 299,552 362,020
Depreciation and amortization 195,476 281,393
Operating expenses 612,778 816,724
Operating Partnerships Total Expenses 1,107,806 1,460,137
NET INCOME (LOSS) (113,070) (44,315)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (111,939) [3] (43,872) [3]
Net income (loss) allocated to other Partners (1,131) (443)
Series Twenty Two [Member]
   
Revenues    
Rental 1,618,036 2,395,219
Interest and other 37,312 129,429
Operating Partnerships Revenues 1,655,348 2,524,648
Expenses    
Interest 261,508 405,068
Depreciation and amortization 538,029 697,822
Operating expenses 1,066,611 1,834,300
Operating Partnerships Total Expenses 1,866,148 2,937,190
NET INCOME (LOSS) (210,800) (412,542)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (208,692) [4] (408,417) [4]
Net income (loss) allocated to other Partners (2,108) (4,125)
Series Twenty Three [Member]
   
Revenues    
Rental 1,802,156 2,382,379
Interest and other 54,167 111,458
Operating Partnerships Revenues 1,856,323 2,493,837
Expenses    
Interest 283,507 442,732
Depreciation and amortization 436,076 587,794
Operating expenses 1,281,812 1,744,974
Operating Partnerships Total Expenses 2,001,395 2,775,500
NET INCOME (LOSS) (145,072) (281,663)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (143,620) [5] (278,845) [5]
Net income (loss) allocated to other Partners (1,452) (2,818)
Series Twenty Four [Member]
   
Revenues    
Rental 1,336,491 2,221,678
Interest and other 40,317 65,428
Operating Partnerships Revenues 1,376,808 2,287,106
Expenses    
Interest 215,653 434,804
Depreciation and amortization 323,206 613,519
Operating expenses 932,790 1,447,719
Operating Partnerships Total Expenses 1,471,649 2,496,042
NET INCOME (LOSS) (94,841) (208,936)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (93,893) [6] (206,847) [6]
Net income (loss) allocated to other Partners (948) (2,089)
Series Twenty Five [Member]
   
Revenues    
Rental 1,196,777 2,046,833
Interest and other 36,953 123,316
Operating Partnerships Revenues 1,233,730 2,170,149
Expenses    
Interest 216,156 375,920
Depreciation and amortization 269,332 526,661
Operating expenses 800,983 1,232,914
Operating Partnerships Total Expenses 1,286,471 2,135,495
NET INCOME (LOSS) (52,741) 34,654
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (52,214) [7] 34,307 [7]
Net income (loss) allocated to other Partners (527) 347
Series Twenty Six [Member]
   
Revenues    
Rental 4,071,227 4,205,557
Interest and other 163,259 153,808
Operating Partnerships Revenues 4,234,486 4,359,365
Expenses    
Interest 709,251 759,490
Depreciation and amortization 1,061,857 1,112,812
Operating expenses 2,935,556 3,027,281
Operating Partnerships Total Expenses 4,706,664 4,899,583
NET INCOME (LOSS) (472,178) (540,218)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (467,456) [8] (534,816) [8]
Net income (loss) allocated to other Partners (4,722) (5,402)
Series Twenty Seven [Member]
   
Revenues    
Rental 2,737,440 2,713,378
Interest and other 35,125 34,622
Operating Partnerships Revenues 2,772,565 2,748,000
Expenses    
Interest 649,795 675,977
Depreciation and amortization 666,202 673,396
Operating expenses 1,538,781 1,537,855
Operating Partnerships Total Expenses 2,854,778 2,887,228
NET INCOME (LOSS) (82,213) (139,228)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (81,391) [9] (137,836) [9]
Net income (loss) allocated to other Partners (822) (1,392)
Series Twenty Eight [Member]
   
Revenues    
Rental 3,585,012 3,727,756
Interest and other 84,283 80,578
Operating Partnerships Revenues 3,669,295 3,808,334
Expenses    
Interest 637,897 714,034
Depreciation and amortization 1,001,916 1,068,019
Operating expenses 2,349,128 2,417,205
Operating Partnerships Total Expenses 3,988,941 4,199,258
NET INCOME (LOSS) (319,646) (390,924)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (316,450) [10] (387,015) [10]
Net income (loss) allocated to other Partners (3,196) (3,909)
Series Twenty Nine [Member]
   
Revenues    
Rental 3,850,616 3,824,944
Interest and other 97,783 180,240
Operating Partnerships Revenues 3,948,399 4,005,184
Expenses    
Interest 686,907 686,031
Depreciation and amortization 1,261,391 1,153,479
Operating expenses 2,555,944 2,538,421
Operating Partnerships Total Expenses 4,504,242 4,377,931
NET INCOME (LOSS) (555,843) (372,747)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (550,285) [11] (369,020) [11]
Net income (loss) allocated to other Partners (5,558) (3,727)
Series Thirty [Member]
   
Revenues    
Rental 2,311,414 2,399,069
Interest and other 37,407 46,776
Operating Partnerships Revenues 2,348,821 2,445,845
Expenses    
Interest 352,747 400,847
Depreciation and amortization 500,819 575,697
Operating expenses 1,851,577 1,819,477
Operating Partnerships Total Expenses 2,705,143 2,796,021
NET INCOME (LOSS) (356,322) (350,176)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (352,759) [12] (346,674) [12]
Net income (loss) allocated to other Partners (3,563) (3,502)
Series Thirty One [Member]
   
Revenues    
Rental 5,201,988 5,322,090
Interest and other 153,227 183,285
Operating Partnerships Revenues 5,355,215 5,505,375
Expenses    
Interest 870,089 977,477
Depreciation and amortization 1,475,251 1,460,349
Operating expenses 3,393,982 3,317,803
Operating Partnerships Total Expenses 5,739,322 5,755,629
NET INCOME (LOSS) (384,107) (250,254)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (380,266) [13] (247,751) [13]
Net income (loss) allocated to other Partners (3,841) (2,503)
Series Thirty Two [Member]
   
Revenues    
Rental 2,952,526 2,874,786
Interest and other 93,316 165,326
Operating Partnerships Revenues 3,045,842 3,040,112
Expenses    
Interest 615,329 624,777
Depreciation and amortization 1,080,867 1,077,939
Operating expenses 1,973,481 1,931,278
Operating Partnerships Total Expenses 3,669,677 3,633,994
NET INCOME (LOSS) (623,835) (593,882)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (617,597) [14] (587,943) [14]
Net income (loss) allocated to other Partners (6,238) (5,939)
Series Thirty Three [Member]
   
Revenues    
Rental 1,385,439 1,429,455
Interest and other 57,389 44,560
Operating Partnerships Revenues 1,442,828 1,474,015
Expenses    
Interest 342,440 368,860
Depreciation and amortization 462,972 498,368
Operating expenses 848,584 907,168
Operating Partnerships Total Expenses 1,653,996 1,774,396
NET INCOME (LOSS) (211,168) (300,381)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (209,056) [15] (297,377) [15]
Net income (loss) allocated to other Partners (2,112) (3,004)
Series Thirty Four [Member]
   
Revenues    
Rental 2,917,703 3,144,252
Interest and other 104,826 122,868
Operating Partnerships Revenues 3,022,529 3,267,120
Expenses    
Interest 516,409 641,513
Depreciation and amortization 1,021,332 1,118,144
Operating expenses 2,029,267 2,072,518
Operating Partnerships Total Expenses 3,567,008 3,832,175
NET INCOME (LOSS) (544,479) (565,055)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (539,034) [16] (559,404) [16]
Net income (loss) allocated to other Partners (5,445) (5,651)
Series Thirty Five [Member]
   
Revenues    
Rental 2,315,842 2,374,727
Interest and other 72,577 87,845
Operating Partnerships Revenues 2,388,419 2,462,572
Expenses    
Interest 483,187 617,470
Depreciation and amortization 777,325 865,354
Operating expenses 1,486,188 1,575,107
Operating Partnerships Total Expenses 2,746,700 3,057,931
NET INCOME (LOSS) (358,281) (595,359)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (354,698) [17] (589,405) [17]
Net income (loss) allocated to other Partners (3,583) (5,954)
Series Thirty Six [Member]
   
Revenues    
Rental 1,799,791 1,754,480
Interest and other 31,712 42,693
Operating Partnerships Revenues 1,831,503 1,797,173
Expenses    
Interest 420,728 391,918
Depreciation and amortization 508,551 505,895
Operating expenses 1,090,699 1,081,491
Operating Partnerships Total Expenses 2,019,978 1,979,304
NET INCOME (LOSS) (188,475) (182,131)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (186,590) [18] (180,310) [18]
Net income (loss) allocated to other Partners (1,885) (1,821)
Series Thirty Seven [Member]
   
Revenues    
Rental 2,204,612 2,292,014
Interest and other 58,721 84,348
Operating Partnerships Revenues 2,263,333 2,376,362
Expenses    
Interest 350,253 348,250
Depreciation and amortization 798,698 811,178
Operating expenses 1,685,515 1,550,036
Operating Partnerships Total Expenses 2,834,466 2,709,464
NET INCOME (LOSS) (571,133) (333,102)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (565,422) [19] (329,771) [19]
Net income (loss) allocated to other Partners (5,711) (3,331)
Series Thirty Eight [Member]
   
Revenues    
Rental 1,778,084 1,731,327
Interest and other 57,406 69,240
Operating Partnerships Revenues 1,835,490 1,800,567
Expenses    
Interest 390,119 393,065
Depreciation and amortization 565,349 560,744
Operating expenses 1,172,684 1,122,693
Operating Partnerships Total Expenses 2,128,152 2,076,502
NET INCOME (LOSS) (292,662) (275,935)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (289,735) [20] (273,176) [20]
Net income (loss) allocated to other Partners (2,927) (2,759)
Series Thirty Nine [Member]
   
Revenues    
Rental 1,269,984 1,266,157
Interest and other 68,741 72,126
Operating Partnerships Revenues 1,338,725 1,338,283
Expenses    
Interest 252,981 256,821
Depreciation and amortization 472,842 473,790
Operating expenses 929,317 910,871
Operating Partnerships Total Expenses 1,655,140 1,641,482
NET INCOME (LOSS) (316,415) (303,199)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (313,251) [21] (300,167) [21]
Net income (loss) allocated to other Partners (3,164) (3,032)
Series Forty [Member]
   
Revenues    
Rental 2,266,819 2,084,641
Interest and other 51,684 70,286
Operating Partnerships Revenues 2,318,503 2,154,927
Expenses    
Interest 453,141 462,522
Depreciation and amortization 689,848 664,779
Operating expenses 1,448,747 1,297,740
Operating Partnerships Total Expenses 2,591,736 2,425,041
NET INCOME (LOSS) (273,233) (270,114)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (270,501) [22] (267,413) [22]
Net income (loss) allocated to other Partners (2,732) (2,701)
Series Forty One [Member]
   
Revenues    
Rental 2,793,187 2,624,350
Interest and other 79,611 74,064
Operating Partnerships Revenues 2,872,798 2,698,414
Expenses    
Interest 622,871 731,683
Depreciation and amortization 1,107,541 754,197
Operating expenses 1,551,998 1,544,093
Operating Partnerships Total Expenses 3,282,410 3,029,973
NET INCOME (LOSS) (409,612) (331,559)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (405,516) [23] (328,243) [23]
Net income (loss) allocated to other Partners (4,096) (3,316)
Series Forty Two [Member]
   
Revenues    
Rental 3,047,916 3,041,772
Interest and other 114,340 136,146
Operating Partnerships Revenues 3,162,256 3,177,918
Expenses    
Interest 674,995 732,891
Depreciation and amortization 878,519 839,248
Operating expenses 1,825,476 1,766,486
Operating Partnerships Total Expenses 3,378,990 3,338,625
NET INCOME (LOSS) (216,734) (160,707)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (214,567) [24] (159,100) [24]
Net income (loss) allocated to other Partners (2,167) (1,607)
Series Forty Three [Member]
   
Revenues    
Rental 3,693,092 3,407,377
Interest and other 103,602 131,870
Operating Partnerships Revenues 3,796,694 3,539,247
Expenses    
Interest 731,762 778,746
Depreciation and amortization 1,159,738 1,066,580
Operating expenses 2,258,417 2,117,673
Operating Partnerships Total Expenses 4,149,917 3,962,999
NET INCOME (LOSS) (353,223) (423,752)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (349,691) [25] (419,514) [25]
Net income (loss) allocated to other Partners (3,532) (4,238)
Series Forty Four [Member]
   
Revenues    
Rental 3,714,834 3,917,597
Interest and other 144,099 123,470
Operating Partnerships Revenues 3,858,933 4,041,067
Expenses    
Interest 1,207,246 1,285,764
Depreciation and amortization 1,128,476 1,199,517
Operating expenses 2,312,790 2,239,377
Operating Partnerships Total Expenses 4,648,512 4,724,658
NET INCOME (LOSS) (789,579) (683,591)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (781,683) [26] (676,755) [26]
Net income (loss) allocated to other Partners (7,896) (6,836)
Series Forty Five [Member]
   
Revenues    
Rental 4,948,081 4,707,400
Interest and other 158,918 272,178
Operating Partnerships Revenues 5,106,999 4,979,578
Expenses    
Interest 1,124,478 1,118,720
Depreciation and amortization 1,415,611 1,446,924
Operating expenses 3,126,069 2,824,557
Operating Partnerships Total Expenses 5,666,158 5,390,201
NET INCOME (LOSS) (559,159) (410,623)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (553,567) [27] (406,517) [27]
Net income (loss) allocated to other Partners (5,592) (4,406)
Series Forty Six [Member]
   
Revenues    
Rental 2,708,940 2,633,044
Interest and other 92,312 112,149
Operating Partnerships Revenues 2,801,252 2,745,193
Expenses    
Interest 667,028 691,878
Depreciation and amortization 690,425 696,992
Operating expenses 1,709,618 1,665,348
Operating Partnerships Total Expenses 3,067,071 3,054,218
NET INCOME (LOSS) (265,819) (309,025)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. (263,161) (305,935)
Net income (loss) allocated to other Partners $ (2,658) $ (3,090)
[1] Amounts include $(7,448,884) and $(6,558,452) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[2] Amounts include $(152,514) and $(148,020) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[3] Amounts include $(111,939) and $(43,872) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[4] Amounts include $(208,692) and $(408,417) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[5] Amounts include $(143,620) and $(278,845) for 2012 and 2011, of net income (loss) not recognized under the equity method of accounting.
[6] Amounts include $(93,893) and $(206,847) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[7] Amounts include $(52,214) and $34,307 for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[8] Amounts include $(467,456) and $(534,816) for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.
[9] Amounts include $(81,391) and $(137,836) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[10] Amounts include $(316,450) and $(387,015) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[11] Amounts include $(550,285) and $(369,020) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[12] Amounts include $(352,759) and $(346,674) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[13] Amounts include $(380,266) and $(247,751) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[14] Amounts include $(617,597) and $(535,149) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[15] Amounts include $(209,056) and $(297,377) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[16] Amounts include $(539,034) and $(559,404) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[17] Amounts include $(354,698) and $(495,914) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[18] Amounts include $(186,590) and $(126,262) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[19] Amounts include $(565,422) and $(435,185) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[20] Amounts include $(264,962) and $(160,779) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[21] Amounts include $(227,903) and $(245,409) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[22] Amounts include $(168,169) and $(33,040) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[23] Amounts include $(187,046) and $(16,139) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[24] Amounts include $(197,429) and $(125,747) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[25] Amounts include $(206,714) and $(163,996) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[26] Amounts include $(621,862) and $(275,364) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.
[27] Amounts include $(190,923) and $(13,881) for 2012 and 2011, respectively, of net income (loss) not recognized under the equity method of accounting.