3800 General Business Credit

Form

3800

©
Department of the Treasury
Internal Revenue Service (99)

©

2008

See separate instructions.
Attach to your tax return.

Name(s) shown on return

Part I

OMB No. 1545–0895

General Business Credit

Attachment
Sequence No.
Identifying number

22

Current Year Credit

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
1a Investment credit (Form 3468, Part II only) (attach Form 3468)
1b
b Welfare-to-work credit (Form 8861)
1c
c Credit for increasing research activities (Form 6765)
d Low-income housing credit (Form 8586, Part I only) (enter EIN if claiming this credit from a
pass-through entity:
)
e Disabled access credit (Form 8826) (do not enter more than $5,000)
f Renewable electricity production credit (Form 8835, Part I only)
g Indian employment credit (Form 8845)
h Orphan drug credit (Form 8820)
i New markets credit (Form 8874) (enter EIN if claiming this credit from a pass-through entity:
)
j Credit for small employer pension plan startup costs (Form 8881) (do not enter more than $500)
k Credit for employer-provided child care facilities and services (Form 8882) (enter EIN if claiming
this credit from a pass-through entity:
)
l Biodiesel and renewable diesel fuels credit (attach Form 8864)
m Low sulfur diesel fuel production credit (Form 8896)
n Distilled spirits credit (Form 8906)
o Nonconventional source fuel credit (Form 8907)
p Energy efficient home credit (Form 8908)
q Energy efficient appliance credit (Form 8909)
r Alternative motor vehicle credit (Form 8910) (enter EIN if claiming this credit from a pass-through
entity:
)
s Alternative fuel vehicle refueling property credit (Form 8911)
t Credits for affected Midwestern disaster area employers (Form 5884-A)
u Mine rescue team training credit (Form 8923)
v Agricultural chemicals security credit (Form 8931)
w Credit for employer differential wage payments (Form 8932)
x Carbon dioxide sequestration credit (Form 8933)
y Credit for contributions to selected community development corporations (Form 8847)
z General credits from an electing large partnership (Schedule K-1 (Form 1065-B))

1d
1e
1f
1g
1h
1i
1j
1k
1l
1m
1n
1o
1p
1q
1r
1s
1t
1u
1v
1w
1x
1y
1z

2

Add lines 1a through 1z

2

3

Passive activity credits included on line 2 (see instructions)

3

4

Subtract line 3 from line 2

4

5

Passive activity credits allowed for 2008 (see instructions)

5

6

Carryforward of general business credit to 2008. See instructions for the schedule to attach

6

7

Carryback of general business credit from 2009 (see instructions)

7

8

Current year credit. Add lines 4 through 7

For Paperwork Reduction Act Notice, see separate instructions.

8
Cat. No. 12392F

Form

3800

(2008)

Form 3800 (2008)

Part II
9

10

11

Page

Allowable Credit

%

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
Alternative minimum tax:
● Individuals. Enter the amount from Form 6251, line 36
● Corporations. Enter the amount from Form 4626, line 14
● Estates and trusts. Enter the amount from Schedule I (Form 1041), line 56

%

12b
12c
12d
12e
12f

Net income tax. Subtract line 12f from line 11. If zero, skip lines 14 through 17 and enter -0- on line 18a

14

Net regular tax. Subtract line 12f from line 9. If zero or less, enter -0-

14

15

Enter 25% (.25) of the excess, if any, of line 14 over $25,000 (see
instructions)

15

%

16

17

10

12a

13

Tentative minimum tax:
● Individuals. Enter the amount from Form 6251, line 34
● Corporations. Enter the amount from Form 4626, line 12
● Estates and trusts. Enter the amount from Schedule I
(Form 1041), line 54

9

11

Add lines 9 and 10

12a Foreign tax credit
b Personal credits from Form 1040, lines 48 through 54 (or Form
1040NR, lines 45 through 49)
c Credit from Form 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)
f Add lines 12a through 12e

16

2

Enter the greater of line 15 or line 16

13

17

18a Subtract line 17 from line 13. If zero or less, enter -0b For a corporation electing to accelerate the research credit, enter the bonus depreciation amount
attributable to the research credit. (see instructions)
c Add lines 18a and 18b

18a

19a Enter the smaller of line 8 or line 18c
Individuals, estates, and trusts: See the instructions for line 19a if claiming the research credit.
C corporations: See the line 19a instructions if there has been an ownership change, acquisition,
or reorganization.

19a

b Enter the smaller of line 8 or line 18a. If you made an entry on line 18b, go to line 19c; otherwise,
skip line 19c
c Subtract line 19b from line 19a. This is the refundable amount for a corporation electing to
accelerate the research credit. Include this amount on line 32g of Form 1120 (or the applicable
line of your return)

18b
18c

19b

19c
Form

3800

(2008)

Form 3800 (2008)

Part II

Page

3

Allowable Credit (Continued)

Note. If you are not filing Form 8844, skip lines 20 through 24 and enter -0- on line 25.
20

Multiply line 16 by 75%

20

21

Enter the greater of line 15 or line 20

21

22

Subtract line 21 from line 13. If zero or less, enter -0-

22

23

Subtract line 19b from line 22. If zero or less, enter -0-

23

24

Enter the amount from Form 8844, line 10 or line 12

24

25

Empowerment zone and renewal community employment credit allowed. Enter the smaller of
line 23 or line 24

25

26

Subtract line 15 from line 13. If zero or less, enter -0-

26

27

Add lines 19b and 25

27

28

Subtract line 27 from line 26. If zero or less, enter -0-

28

29a Enter the investment credit from Form 3468, Part III, line 18 (attach
Form 3468)
b Enter the work opportunity credit from Form 5884, line 10 or
line 12
c Enter the alcohol and cellulosic biofuel fuels credit from Form 6478,
line 15 or line 17
d Enter the low-income housing credit from Form 8586, Part II, line 18 or
line 20
e Enter the renewable electricity, refined coal, and Indian coal
production credit from Form 8835, Part II, line 36 or line 38
f Enter the credit for employer social security and Medicare taxes
paid on certain employee tips from Form 8846, line 12
g Enter the qualified railroad track maintenance credit from Form
8900, line 12

29a
29b
29c
29d
29e
29f
29g

30

Add lines 29a through 29g

30

31

Enter the smaller of line 28 or line 30

31

32

Credit allowed for the current year. Add lines 27 and 31.
Report the amount from line 32 (if smaller than the sum of lines 8, 24, and 30, see instructions)
as indicated below or on the applicable line of your return:
● Individuals. Form 1040, line 54 or Form 1040NR, line 49
● Corporations. Form 1120, Schedule J, line 5c
● Estates and trusts. Form 1041, Schedule G, line 2c

%

32
Form

3800

(2008)