Form 3800 General Business Credit

Form

3800

Department of the Treasury
Internal Revenue Service (99)

General Business Credit
▶

OMB No. 1545-0895

Information about Form 3800 and its separate instructions is at www.irs.gov/form3800.
▶ You must attach all pages of Form 3800, pages 1, 2, and 3, to your tax return.

Identifying number

Name(s) shown on return

Part I
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Current Year Credit for Credits Not Allowed Against Tentative Minimum Tax (TMT)
(See instructions and complete Part(s) III before Parts I and II)
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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 2016 (see instructions) . . . . .
Carryforward of general business credit to 2016. Enter the amount from line 2 of Part III with
box C checked. See instructions for statement to attach . . . . . . . . . . . .
Carryback of general business credit from 2017. Enter the amount from line 2 of Part III with
box D checked (see instructions) . . . . . . . . . . . . . . . . . . . .
Add lines 1, 3, 4, and 5

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Part II

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Allowable Credit

Regular tax before credits:
• Individuals. Enter the sum of the amounts from Form 1040, lines 44 and 46, or the
sum of the amounts from Form 1040NR, lines 42 and 44 . . . . . . . .
• 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 .

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Add lines 7 and 8

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10a
10b
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10c

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

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

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13

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

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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 . . . . . . . . . . . . .

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10a Foreign tax credit . . . . . . . . .
b Certain allowable credits (see instructions) .
c Add lines 10a and 10b . . . . . . .

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2016

Attachment
Sequence No. 22

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14

Enter the greater of line 13 or line 14 . . . . . . . . . . . . . . . . . . . .
Subtract line 15 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . .
Enter the smaller of line 6 or line 16 . . . . . . . . . . . . . . . . . . . .
C corporations: See the line 17 instructions if there has been an ownership change, acquisition,
or reorganization.

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 12392F

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Form 3800 (2016)

Form 3800 (2016)

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) .

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18

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Enter the greater of line 13 or line 18 .

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

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

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21

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

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

24

Enter the applicable passive activity credit allowed for 2016 (see instructions)

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Add lines 22 and 24

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25

26

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

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27

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

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27

28

Add lines 17 and 26

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

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

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Reserved .

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Passive activity credits from line 5 of all Parts III with box B checked

33

Enter the applicable passive activity credits allowed for 2016 (see instructions) .

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34

Carryforward of business credit to 2016. 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 statement to attach . .

34

Carryback of business credit from 2017. Enter the amount from line 5 of Part III with box D
checked (see instructions) . . . . . . . . . . . . . . . . . . . . . . .

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36

Add lines 30, 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.

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• Individuals. Form 1040, line 54, or Form 1040NR, line 51
• Corporations. Form 1120, Schedule J, Part I, line 5c . .
• Estates and trusts. Form 1041, Schedule G, line 2b . .

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38
Form 3800 (2016)

Page 3

Form 3800 (2016)
Identifying number

Name(s) shown on return

Part III

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
Reserved
B
F
General Business Credit From a Passive Activity
Reserved
General Business Credit Carryforwards
Eligible Small Business Credit Carryforwards
C
G
D
H
General Business Credit Carrybacks
Reserved
I If you are filing more than one Part III with box A or B checked, complete and attach first an additional Part III combining amounts from all Parts
III with box A or B checked. Check here if this is the consolidated Part III .

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(a) Description of credit
Note: On any line where the credit is from more than one source, a separate Part III is needed for each
pass-through entity.

1a
b
c
d
e
f
g
h
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j
k
l
m
n
o
p
q
r
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t
u
v
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x
y
z
aa
bb
zz
2
3
4a
b
c
d
e
f
g
h
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j
z
5
6

Investment (Form 3468, Part II only) (attach Form 3468) . . . . . . .
Reserved . . . . . . . . . . . . . . . . . . . . . .
Increasing research activities (Form 6765) . . . . . . . . . . .
Low-income housing (Form 8586, Part I only) . . . . . . . . . .
Disabled access (Form 8826) (see instructions for limitation) . . . . .
Renewable electricity, refined coal, and Indian coal production (Form 8835)
Indian employment (Form 8845) . . . . . . . . . . . . . . .
Orphan drug (Form 8820) . . . . . . . . . . . . . . . . .
New markets (Form 8874) . . . . . . . . . . . . . . . . .
Small employer pension plan startup costs (Form 8881) (see instructions for limitation)
Employer-provided child care facilities and services (Form 8882) (see
instructions for limitation) . . . . . . . . . . . . . . . . .
Biodiesel and renewable diesel fuels (attach Form 8864) . . . . . . .
Low sulfur diesel fuel production (Form 8896) . . . . . . . . . .
Distilled spirits (Form 8906) . . . . . . . . . . . . . . . .
Nonconventional source fuel (carryforward only) . . . . . . . . .
Energy efficient home (Form 8908) . . . . . . . . . . . . . .
Energy efficient appliance (carryforward only) . . . . . . . . . .
Alternative motor vehicle (Form 8910) . . . . . . . . . . . . .
Alternative fuel vehicle refueling property (Form 8911)
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Reserved . . . . . . . . . . . . . . . . . . . . . .
Mine rescue team training (Form 8923) . . . . . . . . . . . .
Agricultural chemicals security (carryforward only) . . . . . . . . .
Employer differential wage payments (Form 8932) . . . . . . . . .
Carbon dioxide sequestration (Form 8933) . . . . . . . . . . .
Qualified plug-in electric drive motor vehicle (Form 8936) . . . . . .
Qualified plug-in electric vehicle (carryforward only) . . . . . . . .
New hire retention (carryforward only) . . . . . . . . . . . . .
General credits from an electing large partnership (Schedule K-1 (Form 1065-B))
Other. Enhanced oil recovery (Form 8830) and certain other credits . . .
Add lines 1a through 1zz and enter here and on the applicable line of Part I
Enter the amount from Form 8844 here and on the applicable line of Part II .
Investment (Form 3468, Part III) (attach Form 3468) . . . . . . . .
Work opportunity (Form 5884) . . . . . . . . . . . . . . .
Biofuel producer (Form 6478)
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Low-income housing (Form 8586, Part II) . . . . . . . . . . . .
Renewable electricity, refined coal, and Indian coal production (Form 8835)
Employer social security and Medicare taxes paid on certain employee tips (Form 8846)
Qualified railroad track maintenance (Form 8900) . . . . . . . . .
Small employer health insurance premiums (Form 8941) . . . . . . .
Increasing research activities (Form 6765). . . . . . . . . . . .
Reserved . . . . . . . . . . . . . . . . . . . . . .
Other . . . . . . . . . . . . . . . . . . . . . . .
Add lines 4a through 4z and enter here and on the applicable line of Part II .
Add lines 2, 3, and 5 and enter here and on the applicable line of Part II . .

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(b)
If claiming the credit
from a pass-through
entity, enter the EIN

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(c)
Enter the appropriate
amount

1a
1b
1c
1d
1e
1f
1g
1h
1i
1j
1k
1l
1m
1n
1o
1p
1q
1r
1s
1t
1u
1v
1w
1x
1y
1z
1aa
1bb
1zz
2
3
4a
4b
4c
4d
4e
4f
4g
4h
4i
4j
4z
5
6

Form 3800 (2016)