5. Investment in Local Partnerships: Combined Statements of Operations of the Local Partnerships (Details) (Combined Statements of Operations, USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Combined Statements of Operations
Rental	$ 4,442,325	$ 4,551,556
Interest and other	351,778	280,671
TOTAL REVENUE	4,794,103	4,832,227
Administrative	1,164,138	1,260,668
Utilities	739,767	752,113
Operating and maintenance	1,282,816	1,267,607
Taxes and insurance	391,935	409,213
Financial	613,160	759,462
Depreciation and amortization	905,927	953,628
TOTAL EXPENSES	5,097,743	5,402,691
LOSS BEFORE GAIN (LOSS) ON SALE OF PROPERTY AND GAIN ON INVOLUNTARY CONVERSION	(303,640)	(570,464)
GAIN (LOSS) ON SALE OF PROPERTY	1,370,027	(232,801)
INCOME (LOSS) BEFORE GAIN ON INVOLUNTARY CONVERSION	1,066,387	(803,265)
GAIN ON INVOLUNTARY CONVERSION	809,114
Net income (loss)	1,875,501	(803,265)
Net income (loss) attributable to American Tax Credit Trust, Series I	139,627	176,491
Net income (loss) attributable to general partners and other limited partners (includes $264,194 and $1,016,695 of Trust losses in excess of investment and specially allocated income of $1,981,251 and $44,987)	$ 1,735,874	$ (979,756)