Form 3800 General Business Credit

Form

3800

General Business Credit
▶

Department of the Treasury
Internal Revenue Service (99)

▶

OMB No. 1545-0895

2011

See separate instructions.
Attach to your tax return.

Attachment
Sequence No. 22
Identifying number

Name(s) shown on return

Part I
1
2
3
4
5
6

General business credit from line 2 of all Parts III with box A checked . . . . . . . . .
Passive activity credits from line 2 of all Parts III with box B checked
2
Enter the applicable passive activity credits allowed for 2011 (see instructions) . . . . . .
Carryforward of general business credit to 2011. Enter the amount from line 2 of Part III with box
C checked. See instructions for schedule to attach . . . . . . . . . . . . . . .
Carryback of general business credit from 2012. Enter the amount from line 2 of Part III with box
D checked (see instructions) . . . . . . . . . . . . . . . . . . . . . . .
Add lines 1, 3, 4, and 5

Part II
7

8

9

Current Year Credit for Credits Not Allowed Against Tentative Minimum Tax (TMT)
(See instructions and complete Part(s) III before Parts I and II)

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

Allowable Credit

Regular tax before credits:
• Individuals. Enter the amount from Form 1040, line 44, or Form 1040NR, line 42 .
• Corporations. Enter the amount from Form 1120, Schedule J, Part I, 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 35 . . . . . . .
• Corporations. Enter the amount from Form 4626, line 14 . . . . . . .
• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 56 .

.
.
.

Add lines 7 and 8

.

}

1
3
4

.

.

5
6

.

.

7

}

.

.

.

8

.

.

.

.

.

.

.

.

.

9

.

10a
10b
. . .

.

.

.

.

.

.

10c

11

Net income tax. Subtract line 10c from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16a

11

12

Net regular tax. Subtract line 10c from line 7. If zero or less, enter -0-

12

13

Enter 25% (.25) of the excess, if any, of line 12 over $25,000
(see instructions) . . . . . . . . . . . . . . .

13

.

.

10a Foreign tax credit . . . . . . . . . . . . . . .
b Personal credits from Form 1040 or 1040NR (see instructions)
c Add lines 10a and 10b . . . . . . . . . . . . .

.
.
.

14

15

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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 Schedule I
(Form 1041), line 54 . . . . . . . . . . . . . .

.

}

Enter the greater of line 13 or line 14 .

.

.

.

.

.

.

.

.

.

.

.
.

.

14

.

.

.

.

.

.

.

.

.

15

16a Subtract line 15 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . .
b For a corporation electing to accelerate the research credit, enter the bonus depreciation
amount attributable to the research credit (see instructions) . . . . . . . . . . . .
c Add lines 16a and 16b . . . . . . . . . . . . . . . . . . . . . . . .

16b
16c

17a

17a

Enter the smaller of line 6 or line 16c
. . . . . . . . . . . . . . . . . . .
C corporations: See the line 17a instructions if there has been an ownership change,
acquisition, or reorganization.
b Enter the smaller of line 6 or line 16a. If you made an entry on line 16b, go to line 17c; otherwise,
skip line 17c (see instructions) . . . . . . . . . . . . . . . . . . . . . .
c Subtract line 17b from line 17a. This is the refundable amount for a corporation electing to
accelerate the research credit. Include this amount on Form 1120, Schedule J, Part II, line 19c
(or the applicable line of your return) . . . . . . . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 12392F

16a

17b

17c
Form 3800 (2011)

Form 3800 (2011)

Part II

Page

2

Allowable Credit (Continued)

Note. If you are not required to report any amounts on lines 22 or 24 below, skip lines 18 through 25 and enter -0- on line 26.
18

Multiply line 14 by 75% (.75) (see instructions) .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

18

19

Enter the greater of line 13 or line 18 .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

19

20

Subtract line 19 from line 11. If zero or less, enter -0-

.

.

.

.

.

.

.

.

.

.

.

.

.

.

20

21

Subtract line 17b from line 20. If zero or less, enter -0- .

.

.

.

.

.

.

.

.

.

.

.

.

.

21

22

Combine the amounts from line 3 of all Parts III with box A, C, or D checked .

.

.

.

.

.

.

22

23

Passive activity credit from line 3 of all Parts III with box B checked

24

Enter the applicable passive activity credit allowed for 2011 (see instructions)

.

.

.

.

.

.

24

25

Add lines 22 and 24

.

.

.

.

.

.

25

26

Empowerment zone and renewal community employment credit allowed. Enter the smaller of
line 21 or line 25 . . . . . . . . . . . . . . . . . . . . . . . . . .

26

27

Subtract line 13 from line 11. If zero or less, enter -0-

.

.

.

.

.

.

.

.

.

.

.

.

.

.

27

28

Add lines 17b and 26 .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

28

29

Subtract line 28 from line 27. If zero or less, enter -0-

.

.

.

.

.

.

.

.

.

.

.

.

.

.

29

30

Enter the general business credit from line 5 of all Parts III with box A checked .

.

.

.

.

.

30

31
32

Enter the total eligible small business credit from line 6 of all Parts III with box E checked
Passive activity credits from line 5 of all Parts III with box B checked
32
and line 6 of all Parts III with box F checked . . . . . . .

.

.

31

33

Enter the applicable passive activity credits allowed for 2011 (see instructions) .

.

.

33

34

Carryforward of business credit to 2011. Enter the amount from line 5 of Part III with box C
checked and line 6 of Part III with box G checked. See instructions for schedule to attach . .

34

Carryback of business credit from 2012. Enter the amount from line 5 of Part III with box D
checked and line 6 of Part III with box H checked (see instructions) . . . . . . . . . .

35

36

Add lines 30, 31, 33, 34, and 35

37

Enter the smaller of line 29 or line 36

38

Credit allowed for the current year. Add lines 28 and 37.
Report the amount from line 38 (if smaller than the sum of Part I, line 6, and Part II, lines 25 and
36, see instructions) as indicated below or on the applicable line of your return:

35

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

23

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

36

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

37

• Individuals. Form 1040, line 53, or Form 1040NR, line 50
• Corporations. Form 1120, Schedule J, Part I, line 5c . .
• Estates and trusts. Form 1041, Schedule G, line 2b . .

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

}

.

.

.

.
38
Form 3800 (2011)

Form 3800 (2011)

Part III

Page 3

General Business Credits or Eligible Small Business Credits (see instructions)

Complete a separate Part III for each box checked below. (see instructions)
A
General Business Credit From a Non-Passive Activity
E
Eligible Small Business Credit From a Non-Passive Activity
B
F
General Business Credit From a Passive Activity
Eligible Small Business Credit From a Passive Activity
General Business Credit Carryforwards
Eligible Small Business Credit Carryforwards
C
G
D
H
General Business Credit Carrybacks
Eligible Small Business Credit Carrybacks
I If you are filing more than one Part III with box A, B, E, or F checked, complete and attach first an additional Part III combining
amounts from all Parts III with box A, B, E, or F checked. Check here if this is the consolidated Part III . . . . . . . ▶
(a) Description of credit
(b)
(c)
If claiming the credit Enter the appropriate
Note: On any line where the credit is from more than one source, a separate Part III is
from a pass-through
amount
needed for each pass-through entity.
entity, enter the EIN
1a
Investment (Form 3468, Part II only) (attach Form 3468) . . . . . . .
1a
b
Reserved for future use
. . . . . . . . . . . . . . . . .
1b
c
Increasing research activities (Form 6765) . . . . . . . . . . .
1c
d
Low-income housing (Form 8586, Part I only) . . . . . . . . . .
1d
e
Disabled access (Form 8826) (do not enter more than $5,000 in column (c) of
Parts III with box A, B, E, or F checked, combined) . . . . . . . .
1e
f
Renewable electricity, refined coal, and Indian coal production (Form 8835)
1f
1g
g
Indian employment (Form 8845) . . . . . . . . . . . . . . .
h
Orphan drug (Form 8820) . . . . . . . . . . . . . . . . .
1h
i
New markets (Form 8874) . . . . . . . . . . . . . . . . .
1i
j
Small employer pension plan startup costs (Form 8881) (do not enter more than
$500 in column (c) of Parts III with box A, B, E, or F checked, combined) . .
1j
k
Employer-provided child care facilities and services (Form 8882) . . . .
1k
l
Biodiesel and renewable diesel fuels (attach Form 8864) . . . . . . .
1l
m
Low sulfur diesel fuel production (Form 8896) . . . . . . . . . .
1m
n
Distilled spirits (Form 8906) . . . . . . . . . . . . . . . .
1n
o
Nonconventional source fuel (Form 8907)
. . . . . . . . . . .
1o
p
Energy efficient home (Form 8908) . . . . . . . . . . . . . .
1p
1q
q
Energy efficient appliance (Form 8909)
. . . . . . . . . . . .
r
Alternative motor vehicle (Form 8910) . . . . . . . . . . . . .
1r
s
Alternative fuel vehicle refueling property (Form 8911)
. . . . . . .
1s
t
Reserved for future use . . . . . . . . . . . . . . . . . .
1t
u
Mine rescue team training (Form 8923) . . . . . . . . . . . .
1u
v
Agricultural chemicals security (Form 8931) (do not enter more than $2 million in
column (c) of Parts III with box A, B, E, or F checked, combined) . . . . .
1v
w
Employer differential wage payments (Form 8932) . . . . . . . . .
1w
x
Carbon dioxide sequestration (Form 8933) . . . . . . . . . . .
1x
1y
y
Qualified plug-in electric drive motor vehicle (Form 8936) . . . . . . .
z
Qualified plug-in electric vehicle (Form 8834, Part I only) . . . . . . .
1z
1aa
aa New hire retention (Form 5884-B) . . . . . . . . . . . . . .
bb General credits from an electing large partnership (Schedule K-1 (Form 1065-B)) 1bb
zz Other . . . . . . . . . . . . . . . . . . . . . . .
1zz
2
Add lines 1a through 1zz and enter here . . . . . . . . . . . .
2
3
Enter the amount from Form 8844 . . . . . . . . . . . . . .
3
4a
Investment (Form 3468, Part III) (attach Form 3468) . . . . . . . .
4a
b
Work opportunity (Form 5884) . . . . . . . . . . . . . . .
4b
c
Alcohol and cellulosic biofuel fuels (Form 6478) . . . . . . . . . .
4c
d
Low-income housing (Form 8586, Part II) . . . . . . . . . . . .
4d
4e
e
Renewable electricity, refined coal, and Indian coal production (Form 8835)
f
Employer social security and Medicare taxes paid on certain employee tips
(Form 8846) . . . . . . . . . . . . . . . . . . . . .
4f
4g
g
Qualified railroad track maintenance (Form 8900) . . . . . . . . .
h
Small employer health insurance premiums (Form 8941) . . . . . . .
4h
i
Reserved for future use
. . . . . . . . . . . . . . . . .
4i
j
Reserved for future use
. . . . . . . . . . . . . . . . .
4j
z
Other . . . . . . . . . . . . . . . . . . . . . . .
4z
5
5
Add lines 4a through 4z and enter here . . . . . . . . . . . .
6
Add lines 2, 3, and 5 . . . . . . . . . . . . . . . . . .
6
Form 3800 (2011)