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INVESTMENTS IN OPERATING PARTNERSHIPS - Current financial results available for the Operating Partnerships (Details) - USD ($)
6 Months Ended
Sep. 30, 2019
Sep. 30, 2018
Revenues    
Rental $ 17,098,171 $ 22,343,323
Interest and other 414,231 663,683
Operating Partnerships Revenues 17,512,402 23,007,006
Expenses    
Interest 2,779,787 3,644,356
Depreciation and amortization 4,213,607 5,775,862
Operating expenses 12,566,968 16,122,850
Operating Partnerships Total Expenses 19,560,362 25,543,068
NET LOSS (2,047,960) (2,536,062)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P. (2,027,484) (2,510,699)
Net loss allocated to other Partners (20,476) (25,363)
Series Twenty [Member]    
Revenues    
Rental   139,480
Interest and other   9,921
Operating Partnerships Revenues   149,401
Expenses    
Interest   11,732
Depreciation and amortization   28,416
Operating expenses   124,517
Operating Partnerships Total Expenses   164,665
NET LOSS   (15,264)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P.   (15,111)
Net loss allocated to other Partners   (153)
Series Twenty Two [Member]    
Revenues    
Rental   255,007
Interest and other   6,424
Operating Partnerships Revenues   261,431
Expenses    
Interest   21,753
Depreciation and amortization   54,539
Operating expenses   215,777
Operating Partnerships Total Expenses   292,069
NET LOSS   (30,638)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P.   (30,332)
Net loss allocated to other Partners   (306)
Series Twenty Three [Member]    
Revenues    
Rental   204,371
Interest and other   8,421
Operating Partnerships Revenues   212,792
Expenses    
Interest   14,889
Depreciation and amortization   45,095
Operating expenses   169,287
Operating Partnerships Total Expenses   229,271
NET LOSS   (16,479)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P.   (16,314)
Net loss allocated to other Partners   (165)
Series Twenty Four [Member]    
Revenues    
Rental 422,317 428,402
Interest and other 19,531 13,733
Operating Partnerships Revenues 441,848 442,135
Expenses    
Interest 36,469 34,789
Depreciation and amortization 118,903 121,938
Operating expenses 354,705 342,441
Operating Partnerships Total Expenses 510,077 499,168
NET LOSS (68,229) (57,033)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P. (67,547) (56,463)
Net loss allocated to other Partners (682) (570)
Series Twenty Six [Member]    
Revenues    
Rental 605,212 637,353
Interest and other 9,506 7,655
Operating Partnerships Revenues 614,718 645,008
Expenses    
Interest 106,883 111,673
Depreciation and amortization 157,288 155,406
Operating expenses 569,196 536,826
Operating Partnerships Total Expenses 833,367 803,905
NET LOSS (218,649) (158,897)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P. (216,463) (157,308)
Net loss allocated to other Partners (2,186) (1,589)
Series Twenty Seven [Member]    
Revenues    
Rental 211,201 330,303
Interest and other 125 6,495
Operating Partnerships Revenues 211,326 336,798
Expenses    
Interest 6,529 16,620
Depreciation and amortization 67,956 88,925
Operating expenses 210,794 275,358
Operating Partnerships Total Expenses 285,279 380,903
NET LOSS (73,953) (44,105)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P. (73,213) (43,664)
Net loss allocated to other Partners (740) (441)
Series Twenty Eight [Member]    
Revenues    
Rental 263,303 411,179
Interest and other 8,837 22,570
Operating Partnerships Revenues 272,140 433,749
Expenses    
Interest 64,522 66,567
Depreciation and amortization 69,046 91,762
Operating expenses 209,346 340,875
Operating Partnerships Total Expenses 342,914 499,204
NET LOSS (70,774) (65,455)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P. (70,068) (64,800)
Net loss allocated to other Partners (706) (655)
Series Twenty Nine [Member]    
Revenues    
Rental 464,228 543,919
Interest and other 43,983 21,495
Operating Partnerships Revenues 508,211 565,414
Expenses    
Interest 79,653 106,247
Depreciation and amortization 92,325 114,458
Operating expenses 421,661 459,302
Operating Partnerships Total Expenses 593,639 680,007
NET LOSS (85,428) (114,593)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P. (84,574) (113,447)
Net loss allocated to other Partners (854) (1,146)
Series Thirty [Member]    
Revenues    
Rental   322,299
Interest and other   7,537
Operating Partnerships Revenues   329,836
Expenses    
Interest   34,088
Depreciation and amortization   76,907
Operating expenses   261,993
Operating Partnerships Total Expenses   372,988
NET LOSS   (43,152)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P.   (42,720)
Net loss allocated to other Partners   (432)
Series Thirty One [Member]    
Revenues    
Rental   563,108
Interest and other   21,066
Operating Partnerships Revenues   584,174
Expenses    
Interest   41,564
Depreciation and amortization   209,468
Operating expenses   563,223
Operating Partnerships Total Expenses   814,255
NET LOSS   (230,081)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P.   (227,780)
Net loss allocated to other Partners   (2,301)
Series Thirty Two [Member]    
Revenues    
Rental 761,862 770,495
Interest and other 13,701 11,472
Operating Partnerships Revenues 775,563 781,967
Expenses    
Interest 125,371 128,444
Depreciation and amortization 219,045 219,165
Operating expenses 613,804 641,294
Operating Partnerships Total Expenses 958,220 988,903
NET LOSS (182,657) (206,936)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P. (180,830) (204,867)
Net loss allocated to other Partners (1,827) (2,069)
Series Thirty Three [Member]    
Revenues    
Rental 416,301 632,934
Interest and other 13,138 23,019
Operating Partnerships Revenues 429,439 655,953
Expenses    
Interest 79,953 101,675
Depreciation and amortization 100,726 139,535
Operating expenses 307,186 465,670
Operating Partnerships Total Expenses 487,865 706,880
NET LOSS (58,426) (50,927)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P. (57,842) (50,418)
Net loss allocated to other Partners (584) (509)
Series Thirty Four [Member]    
Revenues    
Rental 408,120 495,011
Interest and other 15,105 25,201
Operating Partnerships Revenues 423,225 520,212
Expenses    
Interest 54,704 57,916
Depreciation and amortization 106,772 137,095
Operating expenses 362,170 370,981
Operating Partnerships Total Expenses 523,646 565,992
NET LOSS (100,421) (45,780)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P. (99,417) (45,322)
Net loss allocated to other Partners (1,004) (458)
Series Thirty Five [Member]    
Revenues    
Rental 404,488 504,934
Interest and other 2,157 28,304
Operating Partnerships Revenues 406,645 533,238
Expenses    
Interest 58,450 83,244
Depreciation and amortization 131,653 161,156
Operating expenses 218,081 303,777
Operating Partnerships Total Expenses 408,184 548,177
NET LOSS (1,539) (14,939)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P. (1,524) (14,790)
Net loss allocated to other Partners (15) (149)
Series Thirty Six [Member]    
Revenues    
Rental 88,773 284,874
Interest and other 810 5,290
Operating Partnerships Revenues 89,583 290,164
Expenses    
Interest 21,196 52,992
Depreciation and amortization 27,363 70,217
Operating expenses 85,948 208,729
Operating Partnerships Total Expenses 134,507 331,938
NET LOSS (44,924) (41,774)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P. (44,475) (41,356)
Net loss allocated to other Partners (449) (418)
Series Thirty Eight [Member]    
Revenues    
Rental 115,212 810,726
Interest and other 887 16,373
Operating Partnerships Revenues 116,099 827,099
Expenses    
Interest 13,168 111,239
Depreciation and amortization 27,635 155,514
Operating expenses 99,031 564,808
Operating Partnerships Total Expenses 139,834 831,561
NET LOSS (23,735) (4,462)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P. (23,498) (4,417)
Net loss allocated to other Partners (237) (45)
Series Forty [Member]    
Revenues    
Rental 486,308 1,017,456
Interest and other 9,251 26,894
Operating Partnerships Revenues 495,559 1,044,350
Expenses    
Interest 80,247 189,214
Depreciation and amortization 122,649 276,150
Operating expenses 362,884 794,063
Operating Partnerships Total Expenses 565,780 1,259,427
NET LOSS (70,221) (215,077)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P. (69,519) (212,926)
Net loss allocated to other Partners (702) (2,151)
Series Forty One [Member]    
Revenues    
Rental 1,780,047 1,815,549
Interest and other 31,950 29,661
Operating Partnerships Revenues 1,811,997 1,845,210
Expenses    
Interest 283,344 340,027
Depreciation and amortization 368,462 384,753
Operating expenses 1,294,393 1,223,663
Operating Partnerships Total Expenses 1,946,199 1,948,443
NET LOSS (134,202) (103,233)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P. (132,860) (102,201)
Net loss allocated to other Partners (1,342) (1,032)
Series Forty Two [Member]    
Revenues    
Rental 1,131,169 1,196,029
Interest and other 42,952 47,542
Operating Partnerships Revenues 1,174,121 1,243,571
Expenses    
Interest 217,395 242,115
Depreciation and amortization 323,583 362,541
Operating expenses 851,969 876,593
Operating Partnerships Total Expenses 1,392,947 1,481,249
NET LOSS (218,826) (237,678)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P. (216,638) (235,301)
Net loss allocated to other Partners (2,188) (2,377)
Series Forty Three [Member]    
Revenues    
Rental 1,312,145 2,093,498
Interest and other 36,262 90,363
Operating Partnerships Revenues 1,348,407 2,183,861
Expenses    
Interest 113,547 256,666
Depreciation and amortization 372,693 695,187
Operating expenses 1,068,124 1,576,475
Operating Partnerships Total Expenses 1,554,364 2,528,328
NET LOSS (205,957) (344,467)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P. (203,897) (341,022)
Net loss allocated to other Partners (2,060) (3,445)
Series Forty Four [Member]    
Revenues    
Rental 2,449,364 2,981,014
Interest and other 51,200 81,854
Operating Partnerships Revenues 2,500,564 3,062,868
Expenses    
Interest 553,571 695,577
Depreciation and amortization 513,484 676,174
Operating expenses 1,447,637 1,711,083
Operating Partnerships Total Expenses 2,514,692 3,082,834
NET LOSS (14,128) (19,966)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P. (13,987) (19,766)
Net loss allocated to other Partners (141) (200)
Series Forty Five [Member]    
Revenues    
Rental 3,290,532 3,545,117
Interest and other 76,870 80,792
Operating Partnerships Revenues 3,367,402 3,625,909
Expenses    
Interest 404,349 455,418
Depreciation and amortization 826,542 944,459
Operating expenses 2,560,676 2,613,391
Operating Partnerships Total Expenses 3,791,567 4,013,268
NET LOSS (424,165) (387,359)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P. (419,923) (383,485)
Net loss allocated to other Partners (4,242) (3,874)
Series Forty Six [Member]    
Revenues    
Rental 2,487,589 2,360,265
Interest and other 37,966 71,601
Operating Partnerships Revenues 2,525,555 2,431,866
Expenses    
Interest 480,436 469,907
Depreciation and amortization 567,482 567,002
Operating expenses 1,529,363 1,482,724
Operating Partnerships Total Expenses 2,577,281 2,519,633
NET LOSS (51,726) (87,767)
Net loss allocated to Boston Capital Tax Credit Fund IV L.P. (51,209) (86,889)
Net loss allocated to other Partners $ (517) $ (878)