Form 3800 General Business Credit

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This is an advance proof copy of an IRS tax form.
It is subject to change and OMB approval before it
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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 3800, PAGE 1 of 2
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
FLAT SIZE: 216 mm (81⁄ 2 ") 3 279 mm (11")
PERFORATE: (NONE)

Date

PRINTS: HEAD to HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

3800

Name(s) shown on return

Part I

Current Year Credit

Date

Signature

O.K. to print
Revised proofs
requested

OMB No. 1545–0895

General Business Credit

2007

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©

Department of the Treasury
Internal Revenue Service (99)

Action

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See separate instructions.
Attach to your tax return.

Attachment
Sequence No.
Identifying number

22

Important: You may not be required to complete and file a separate credit form (shown in parentheses below) to claim the
credit. For details, see the instructions.
1a
1b
1c

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Investment credit (attach Form 3468)
Welfare-to-work credit (Form 8861)
Credit for increasing research activities (Form 6765)
Low-income housing credit (Form 8586) (enter EIN if claiming this credit from a pass-through
entity:
)
Disabled access credit (Form 8826) (do not enter more than $5,000)
Renewable electricity production credit (Form 8835, Section A only)
Indian employment credit (Form 8845)
Orphan drug credit (Form 8820)
New markets credit (Form 8874) (enter EIN if claiming this credit from a pass-through entity:
)
Credit for small employer pension plan startup costs (Form 8881) (do not enter more than $500)
Credit for employer-provided child care facilities and services (Form 8882) (enter EIN if claiming
this credit from a pass-through entity:
)
Qualified railroad track maintenance credit (Form 8900)
Biodiesel and renewable diesel fuels credit (attach Form 8864)
Low sulfur diesel fuel production credit (Form 8896)
Distilled spirits credit (Form 8906)
Nonconventional source fuel credit (Form 8907)
Energy efficient home credit (Form 8908)
Energy efficient appliance credit (Form 8909)
Alternative motor vehicle credit (Form 8910)
Alternative fuel vehicle refueling property credit (Form 8911)
Hurricane Katrina housing credit (only from S corporations, partnerships, estates, and
cooperatives)
Mine rescue team training credit (Form 8923)
Credit for contributions to selected community development corporations (Form 8847)
General credits from an electing large partnership (Schedule K-1 (Form 1065-B))

2

Add lines 1a through 1x

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3

Passive activity credits included on line 2 (see instructions)

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4

Subtract line 3 from line 2

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5

Passive activity credits allowed for 2007 (see instructions)

5

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Carryforward of general business credit to 2007. See instructions for the schedule to attach

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Carryback of general business credit from 2008 (see instructions)

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Current year credit. Add lines 4 through 7

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For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 12392F

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Form

3800

(2007)

3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 3800, PAGE 2 of 2
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
1
FLAT SIZE: 216 mm (8 ⁄ 2 ") 3 279 mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 3800 (2007)

Part II
9

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11

Allowable Credit

Page

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Regular tax before credits:
● Individuals. Enter the amount from Form 1040, line 44 or Form 1040NR, line 41
● Corporations. Enter the amount from Form 1120, Schedule J, line 2; or the
applicable line of your return
● Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G,
lines 1a and 1b, or the amount from the applicable line of your return

9

Alternative minimum tax:
● Individuals. Enter the amount from Form 6251, line 35
● Corporations. Enter the amount from Form 4626, line 14
● Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56

10

Add lines 9 and 10

11

12a Credits from Form 1040, lines 47 through 50 and lines 52 through 54
(or Form 1040NR, lines 44, 45, and 47 through 49)
b Foreign tax credit

12a
12b
12c

c Credits from Forms 5735 and 8834
d Non-business alternative motor vehicle credit (Form 8910,
line 18)
e Non-business alternative fuel vehicle refueling property credit
(Form 8911, line 19)

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f Add lines 12a through 12e
13

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Net income tax. Subtract line 12f from line 11. If zero, skip lines 14 through 17 and enter -0- on
line 18
Net regular tax. Subtract line 12f from line 9. If zero or less, enter -0Enter 25% (.25) of the excess, if any, of line 14 over $25,000 (see
instructions)
Tentative minimum tax:
● Individuals. Enter the amount from Form 6251, line 33
● Corporations. Enter the amount from Form 4626, line 12
● Estates and trusts. Enter the amount from Form 1041,
Schedule I, line 54

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14
15

16

17

Enter the greater of line 15 or line 16

17

18

Subtract line 17 from line 13. If zero or less, enter -0-

18

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Credit allowed for the current year. Enter the smaller of line 8 or line 18. Individuals, estates,
and trusts: See the instructions for line 19 if claiming the research credit. C corporations: See
the line 19 instructions if there has been an ownership change, acquisition, or reorganization.
Report the amount from line 19 (if smaller than line 8, see instructions) as indicated below or on
the applicable line of your return:
● Individuals. Form 1040, line 55 or Form 1040NR, line 50
● Corporations. Form 1120, Schedule J, line 5c
● Estates and trusts. Form 1041, Schedule G, line 2c

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Form

3800

(2007)