3800 Instructions for Form 3800

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2022

Instructions for Form 3800

Department of the Treasury
Internal Revenue Service

General Business Credit
• You are a cooperative and the source credit can or must be
allocated to patrons. For more details, see the Instructions for
Form 1120-C, U.S. Income Tax Return for Cooperative
Associations, Schedule J, line 5c.

DRAFT AS OF
December 15, 2022
Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments

For the latest information about developments related to Form
3800 and its instructions, such as legislation enacted after they
were published, go to IRS.gov/Form3800.

What’s New

The Inflation Reduction Act of 2022 (IRA 2022) included several
new credits effective for periods after 2022. Fiscal year filers
may claim these credits for periods in 2023. IRA 2022 authorized
the following.
• Established a credit for clean hydrogen (Form 8835). For tax
year 2022, the credit is reported on Part III, line 1f. See the
Instructions for Form 8835 for more information.
• Added the sustainable aviation fuel credit (Form 8864). This
credit is reported on Part III, line 1l. Refer to the Instructions for
Form 8864 for more information.
• Created the advanced manufacturing production credit (Form
7207). This credit is reported on Part III, line 1b. See the
Instructions for Form 7207 for more information.
• Created the qualified commercial clean vehicle credit. The
credit will be figured on Form 8936-A, and will be reported on
Part III, line 1zz. See the Instructions for Form 8936-A for more
information.
Enhanced oil recovery credit. The section 43 enhanced oil
recovery credit is applicable for tax year 2022. See Notice
2022-19.
Advanced manufactured investment credit. The Creating
Helpful Incentives to Produce Semiconductors (CHIPS) Act of
2022 added a new business credit. See the Instructions for Form
3468 for more information.
Research credit claims on amended returns. Certain
specific information must be provided if you are claiming a
refund or credit on an amended return that includes a section 41
credit for increasing research activities (“research credit”). See
Research Credit Claims on Amended Returns, later.
Partners of BBA partnership and non pass-through partners. See Partners of BBA partnership and Non pass-through
partners for information about adjustments to credits.

General Instructions
Partnerships and S corporations must always complete

TIP the source credit form. All other filers whose only source

for a credit listed in Form 3800, Part III, is from a
partnership, S corporation, estate, trust, or cooperative can
report the credit directly on Form 3800. The following exceptions
apply.

• You are claiming the investment credit (Form 3468) or the
biodiesel, renewable diesel, or sustainable aviation fuel credit
(Form 8864) in Part III with box A or B checked.
• You are an estate or trust and the source credit must be
allocated to beneficiaries. For more details, see the Instructions
for Form 1041, U.S. Income Tax Return for Estates and Trusts,
Schedule K-1, box 13.
Dec 15, 2022

Who Must File

You must file Form 3800 to claim any of the general business
credits.

Carryback and Carryforward of
Unused Credit

The carryforward may have to be reduced in the event of
any recapture event (change in ownership, change in
CAUTION use of property, etc.). If a grant under section 1603 of
the American Recovery and Reinvestment Act of 2009 is
received, the carryforward must be reduced to zero. For further
information, see Form 4255, Recapture of Investment Credit.

!

If you can't use part or all of your general business credit
because of the tax liability limit (Part II, line 38, is less than the
sum of Part I, line 6, and Part II, lines 25 and 36), carry the
unused credit back 1 year. If the credit is for oil and gas
production from marginal wells, the carryback period is 5 years.
To carry back an unused credit, file an amended return (Form
1040-X, Amended U.S. Individual Income Tax Return, Form
1120-X, Amended U.S. Corporation Income Tax Return, or other
amended return) for the prior tax year or an application for
tentative refund (Form 1045, Application for Tentative Refund, or
Form 1139, Corporation Application for Tentative Refund).
Generally, if you file an application for a tentative refund, it must
be filed by the end of the tax year following the tax year in which
the credit arose.
No part of the unused credit for any year attributable to

TIP any credit can be carried back to any tax year before the

first tax year for which that credit was first allowable. A
similar rule applies to any “specified credit” carried back to any
tax year before the first tax year for which that specified credit
was allowed against Tentative Minimum Tax (TMT). See Credit
Ordering Rule, later, to determine which credits are allowed first.

If you have an unused credit after carrying it back 1 year (5
years for a credit from oil and gas production from marginal
wells), carry it forward to each of the 20 tax years after the year
of the credit. Any qualified business credits (as defined in
section 196(c)) that are unused after the last tax year of the
20-year carryforward period (or at the time an individual taxpayer
dies or other taxpayer, such as a corporation or partnership,
ceases to exist) may be taken as a deduction in the earlier of:
• The tax year following the last tax year of the 20-year
carryforward period, or
• The tax year in which the individual taxpayer dies or other
taxpayer ceases to exist.
Figuring the carryforward if a payroll tax credit election is
made. Qualified small businesses electing to claim a portion of
the research credit as a payroll tax credit must adjust the
research credit carryforward for the amount of the credit elected
as a payroll tax credit on Form 6765.

Cat. No. 10622Q

Although your carryback or carryforward of the credit is
limited to your separate tax liability, the amount of your refund
resulting from the carryback or carryforward is further limited to
your share of the joint overpayment. This is found by subtracting
your separate tax liability (as determined above) from your
contribution toward the payment.

A qualified small business is defined differently than an
eligible small business. See Qualified Small Business
CAUTION and Eligible Small Business in the Instructions for Form
6765 for definitions.

!

The unused credit for the current year is determined by
reducing the amount on Part I, line 6, and Part II, line 36, by the
amount on Form 6765, line 44. If you have amounts on both Part
I, line 6, and Part II, line 36, the reduction is made
proportionately. No amount elected as a payroll tax credit can be
used to offset the current year tax liability nor can it be included
in the carryforward or carryback calculation.

Unless you have an agreement or clear evidence of each
spouse's contribution toward the payment of the joint liability,
your contribution includes the tax withheld on your wages and
your share of the joint estimated tax or tax paid with the return.
Your share of these payments is found by using the same
formula used in determining your separate tax liability. Substitute
the joint estimated tax, or tax paid with the return, for the tax in
step 5. If the original return for the carryback year resulted in an
overpayment, reduce your contribution by your share of the
refund.

DRAFT AS OF
December 15, 2022
Carryforward of the energy credit and the renewable electricity credit. The energy credit must be recaptured in full if a
grant is paid under Public Law 111-5, section 1603, for
investment in energy property that an energy credit was
previously claimed or for investment in renewable energy
property that an election was made to treat the property as
energy property. Recapture is applicable to those amounts
previously constituting the qualified basis for an energy credit,
including progress expenditures, that are also the basis for the
1603 grant. Recapture is accomplished as follows.
1. Any portion of the energy credit related to that property
that was used to offset tax in a prior tax year must be added to
tax in the tax year the 1603 grant is received. Recaptured tax is
calculated on Form 4255.
2. Any carryforward of the energy credit related to that
property is reduced to zero to recapture the unused portion of
the credit.

Attach a copy of the computation to your amended return or
application for tentative refund.

Credit Ordering Rule

General business credits reported on Form 3800 are treated as
used on a first-in, first-out basis by offsetting the earliest-earned
credits first. Therefore, the order in which the credits are used in
any tax year is:
• Carryforwards to that year, the earliest ones first;
• The general business credit earned in that year; and
• The carryback to that year.
If your general business credits exceed your tax liability limit,
the credits are used in the following order and based on the
order shown under Order in which credits are used.

See Form 4255 for any other recapture event (change in
ownership, change in use of property, etc.).
Carryforward of certain Form 6478 credits. The alcohol
mixture credit, the alcohol credit, and the small ethanol producer
credit expired for fuels sold or used after 2011. The unused
alcohol mixture credits, alcohol credits, and small ethanol
producer credits (for all tax years) can't be carried to a tax year
beginning after 2014.

• Credits reported on line 2 of all Parts III with boxes A, B, C,
and D checked.
• Credits reported on Part II, line 25.
• Specified credits other than Eligible Small Business (ESB)
credits reported on line 5 of all Parts III with boxes A, B, C, and D
checked.
• ESB credits reported on line 6 of all Parts III with box G
checked.

Change in Filing or Marital Status

Your general business credit is limited to your tax liability.
Therefore, if you filed a joint return in a carryback or carryforward
year and your marital status or filing status has changed, you
may need to figure your separate tax liability in that carryback or
carryforward year. This would apply if:
• You filed as single in the credit year, but filed a joint return in
the carryback or carryforward year;
• You filed a joint return in the credit year, but filed a joint return
with a different spouse in the carryback or carryforward year; or
• You were married and filed a separate return in the credit
year, but filed a joint return with the same or a different spouse in
the carryback or carryforward year.

Order in which credits are used. When relevant, the
components of the general business credit reported on Form
3800 arising in a single tax year are used in the following order.
• Investment credit (in the following order—rehabilitation credit,
energy credit, qualifying advanced coal project credit, qualifying
gasification project credit, qualifying advanced energy project
credit, qualifying therapeutic discovery project credit
(carryforward only), and the advanced manufacturing investment
credit.) (Form 3468).
• Work opportunity credit (Form 5884).
• Biofuel producer credit (Form 6478).
• Credit for increasing research activities (Form 6765).
• Low-income housing credit (Form 8586).
• Enhanced oil recovery credit (Form 8830).
• Disabled access credit (Form 8826).
• Renewable electricity production credit (Form 8835).
• Empowerment zone employment credit (Form 8844).
• Renewal community employment credit (carryforward only).
• Indian employment credit (Form 8845).
• Employer social security and Medicare taxes paid on certain
employee tips (Form 8846).
• Orphan drug credit (Form 8820).
• New markets credit (Form 8874).
• Credit for small employer pension plan startup costs (Form
8881).
• Credit for employer-provided childcare facilities and services
(Form 8882).
• Qualified railroad track maintenance credit (Form 8900).

Determine your separate tax liability in the carryback or
carryforward year as follows.
1. Figure your tax for the carryback or carryforward year as
though you were married filing a separate return.
2. Figure your spouse's tax in that year as though your
spouse was married filing a separate return.
3. Add the amounts in steps 1 and 2.
4. Divide the amount in step 1 by the amount in step 3. The
result should be rounded to at least three decimal places.
5. Multiply the decimal in step 4 by the total tax shown on
your joint return for the carryback or carryforward year. The
result is your separate tax liability and a carryback or
carryforward credit is applied against this amount only.

-2-

Instructions for Form 3800 (2022)

• Biodiesel, renewable diesel (Form 8864).
• Low sulfur diesel fuel production credit (Form 8896).
• Credit for oil and gas production from marginal wells (Form

Research Credit Claims on Amended Returns or
Tax Equity and Fiscal Responsibility Act
(TEFRA) Administrative Adjustment Requests
(AAR), as Applicable

8904).
• Distilled spirits credit (Form 8906).
• Nonconventional source fuel credit (carryforward only).
• Energy efficient home credit (Form 8908).
• Energy efficient appliance credit (carryfoward only).
• Alternative motor vehicle credit (Form 8910).
• Alternative fuel vehicle refueling property credit (Form 8911).
• Mine rescue team training credit (Form 8923).
• Agricultural chemicals security credit (carryforward only).
• Credit for employer differential wage payments (Form 8932).
• Carbon oxide sequestration credit (Form 8933).
• Qualified plug-in electric drive motor vehicle credit (Form
8936).
• Qualified plug-in electric vehicle credit (carryforward only).
• Credit for small employer health insurance premiums (Form
8941).
• Employee retention credit for employers affected by qualified
disasters (Form 5884-A).
• Employer credit for paid family and medical leave (Form
8994).
• Credit for auto-enrollment (Form 8881).
• Sustainable aviation fuel (Form 8864).
• Clean hydrogen production (Form 8835).
• Qualified commercial clean vehicle (Form 8936-A).
• Advanced manufacturing production (Form 7207).
• General credits from an electing large partnership
(carryforward only).

TEFRA partnerships and partners in TEFRA partnerships cannot
file amended returns; they must instead file AARs. An AAR is a
statutorily provided type of amended filing used to change
TEFRA partnership items.

DRAFT AS OF
December 15, 2022
If you are claiming a refund or credit on an amended return or
administrative adjustment request (as applicable) that includes a
section 41 credit for increasing research activities that either (a)
was not reported on your original filed return or (b) is increased
from the amount reported on your original return, and the section
41 credit you’re claiming on the amended return comes from a
non-Bipartisan Budget Act (BBA) pass-through entity such as a
TEFRA partnership, S corporation, estate, trust, cooperative, or
other non-TEFRA or non-BBA pass-through entity whose tax
year ended during the tax year for which you are filing your
amended return, the following five items of information must be
identified and provided with your claim for each business
component.
1. The factual basis of your section 41 research credit claim.
2. The research activities performed.
3. The individuals who performed each research activity. A
taxpayer may instead identify the individuals who performed
each research activity by listing the individual’s title or position.
4. The information each individual sought to discover.
5. The total qualified employee wage expenses, total
qualified supply expenses, and total qualified contract research
expenses incurred by the non-BBA pass-through entity for its
claim year. This information may be provided by submitting a
copy of Form 6765, Credit for Increasing Research Activities,
used by the non-BBA pass-through entity.

Although these credits are aggregated on Form 3800,

TIP keep a separate record of each credit, including whether

the credit was an eligible small business credit, to
ensure proper accounting of the credits.

Eligible Small Business

An eligible small business is:
• A corporation whose stock is not publicly traded,
• A partnership, or
• A sole proprietorship.

If you submit a credit study or other document, please identify
the exact pages that contain the five items of information
described above.

The average annual gross receipts of the corporation,
partnership, or sole proprietorship for the 3-tax-year period
preceding the tax year of the credit cannot exceed $50 million.
Gross receipts for any tax year must be reduced by returns and
allowances made during the year. Any reference to your
business also includes a reference to any predecessor of your
business.

Note. The above requirements apply to all claimants, including
sole proprietorships, per entity, regardless of business structure.

If your business was not in existence for the entire 3-year
period, base your average annual gross receipts on the period
your business existed. Also, if your business had a tax year of
less than 12 months, your gross receipts must be annualized by
multiplying the gross receipts for the short period by 12 and
dividing the result by the number of months in the short period.
Member of controlled group, business under common
control, or affiliated group. For purposes of the gross receipts
test, all members of a controlled group of corporations (as
defined in section 52(a)) and all members of a group of
businesses under common control (as defined in section 52(b))
are treated as a single person, and all employees of the
members of an affiliated service group (as defined in sections
414(m) and (o)) will be treated as employed by a single person.
Treatment of partners and S corporation shareholders.
A partner or S corporation shareholder cannot be treated as an
eligible small business unless both the partnership or S
corporation and partner or shareholder meet the gross receipts
test as discussed under Eligible Small Business, earlier, for the
tax year that the credit is treated as a current year general
business credit.

Partners, shareholders, or other owners of a non-BBA
pass-through entity should receive this information directly from
the non-BBA pass-through entity, for example, in the form of an
amended Schedule K-1 (and any statements attached thereto).

Instructions for Form 3800 (2022)

A taxpayer whose amended return includes a section 41
credit for increasing research activities from more than one
non-BBA pass-through entity must separately provide the five
items of information for each non-BBA pass-through entity.

Partners of BBA partnership. BBA partnerships cannot file
amended returns; they must instead file AARs. A BBA AAR is a
statutorily provided type of amended filing used to change
partnership-related items for any partnership taxable year. If you
are a partner of a BBA partnership and filing a return that
includes a section 41 credit for increasing research activities
from the BBA partnership's AAR, you may, but are not required
to, include the five items of information with your return to which
your Form 8978 is attached if the BBA partnership has provided
the information with its AAR.

Specific Instructions
Complete and attach the appropriate credit forms used to figure
your current year credit. See exceptions under General
Instructions, earlier.
-3-

allowable carryforward amount on Part I, line 4, and attach the
statement required above.

Assembling Form 3800. To ensure Form 3800 is correctly
processed, assemble Form 3800 in the following order.
1. Page 1.
2. Page 2.
3. Part III with box I checked.
4. All Parts III with box A checked.
5. All Parts III with box B checked.
6. Part III with box C checked.
7. Part III with box D checked.
8. Part III with box G checked.

Adjustment for the payroll tax credit. A qualified small
business that elected on Form 6765 to claim a portion of its
research credit as a payroll tax credit must reduce its research
credit carryforward by the amount elected as a payroll tax credit.

Line 5

DRAFT AS OF
December 15, 2022
Use Part I, line 5, only when you amend your 2022 return to carry
back unused credits from 2023. Enter the amount that is
reported from line 2 of Part III with box D checked.
Note. Individuals claiming the research credit from a sole
proprietorship or pass-through entity don't include any carryback
of that credit on Part I, line 5, before figuring the limitation on Part
III, line 1c. Include the carryback when figuring the research
credit limitation on line 1c of any Parts III with the applicable box
A or B checked. Then include the allowable carryback amount
on Part I, line 5. See Required statement and attach the
statement to your return.

Part I. Current Year Credit for Credits
Not Allowed Against Tentative
Minimum Tax (TMT)

!

CAUTION

Complete all Parts III before completing Part I and Part II.
See Part III. General Business Credits or Eligible Small
Business Credits, later, for more information.

Part II. Allowable Credit

Line 3

Line 10b

Enter the applicable passive activity credit amount allowed from
Form 8582-CR, Passive Activity Credit Limitations, or Form
8810, Corporate Passive Activity Loss and Credit Limitations.
The passive activity credit amount allowed on Part I, line 3, only
applies to the general business credits not allowed against TMT
from Part I, line 2, plus any prior year unallowed passive activity
credit from general business credits not allowed against TMT.

Enter the total allowable credit, if any, from your tax return as
follows.

Individuals. Enter the amount from Form 1040, 1040-SR, or
1040-NR, line 19; and Schedule 3 (Form 1040), lines 2 through 5
and 7. Don't include any general business credit claimed on
Form 3800, any prior year minimum tax, or any credit claimed on
Form 8912, Credit to Holders of Tax Credit Bonds.

If no credits are allowed, enter zero on line 3.

Estates and trusts. Enter the total of any write-in credits from
Form 1041, Schedule G, line 2e.

Passive activity. Generally, a passive activity is a trade or
business in which you didn't materially participate. Generally,
rental activities are passive activities, whether or not you
materially participated. See Form 8582-CR or Form 8810 for
details.

Corporations. Enter the amount from Form 1120, Schedule J,
Part I, line 5b (or the applicable line of your return). Corporations
reporting a Form 8978 amount on Schedule J, line 6, must also
include this amount on line 10b. If line 11 is zero or less, these
corporations must enter -0- on line 11, skip lines 12 through 15,
and enter -0- on line 16.

Line 4

Enter the amount of all carryforwards to 2022 of unused credits
that are reported from line 2 of Part III with box C checked.

Non pass-through partners. Partners other than pass-through
partners (such as partnerships or S corporations) use Form
8978 and Schedule A (Form 8978) to calculate the tax in their
reporting year from adjustments shown on Forms 8986 (pushout
statement) originating from a BBA partnership because of a BBA
examination or a BBA partnership AAR filing. The partner's
reporting year is the partner's tax year that includes the date the
audited BBA partnership or BBA partnership that filed an AAR
furnished the Forms 8986 to its partners. See Form 8978 and its
instructions.
These partners do not report on Form 3800 any changes to
credits reported on the pushout statement. Instead, Form 8978
is used to calculate the change in tax for the first affected year
and any intervening years of the partner that result from the
adjustments included on the pushout statement (including
adjustments to credits). The first affected year is the partner's tax
year that includes the end of the audited partnership's reviewed
year or the year for which the AAR was filed. The intervening
years are the partner's tax years that end after the first affected
year and before the reporting year. The total change of tax for
these years is then reported on Form 8978 as an increase/
decrease to the reporting year tax.
Because the total tax change is reported on Form 8978,
which is then used to change the reporting year tax, a refund
claim is not made by the partner and the adjustments to credits
reported on Form 8978 should not be duplicated on Form 3800.
See Exception below pertaining to “Form 3800 for Form 8978
Calculation Only,” which will not duplicate reported credits but

Check the box. For each credit entered on line 4, if the credit
amount was changed or revised from the amount originally
reported, check the box on this line and see Required statement,
below, for the statement that must be attached to identify the
change or revision.
Required statement. For each credit, attach a statement with
the following information.
• Show the tax year the credit originated, the amount of the
credit as reported on the original return, and the amount allowed
for that year. Also, state whether the total carryforward amount
was changed from the originally reported amount and identify
the type of credit(s) involved. If the revised carryforward amount
relates to unused additional research credits, attach an
additional statement detailing the changes to the originally
reported Form 6765 information for all originating credit years
applicable.
• For each carryback year, show the year and the amount of the
credit allowed after you applied the carryback.
• For each carryforward year, show the year and the amount of
the credit carryforward allowed for that year.
Note. Individuals claiming the research credit from a sole
proprietorship or pass-through entity don't include any
carryforward of that credit on Part I, line 4, before figuring the
limitation on Part III, line 1c. Include the carryforward when
figuring the research credit limitation on line 1c of any Parts III
with the applicable box A or B checked. Then include the
-4-

Instructions for Form 3800 (2022)

Line 24

only support the calculation contained on the Form 8978.
However, any carryforward credit amounts after the first affected
year and any intervening years are reported on Form 3800 for
the reporting year and reported as carryforwards (if appropriate)
on Form 3800 in years after the reporting year.

Enter the applicable passive activity credit amount for the
empowerment zone and renewal community employment credit
allowed from Form 8582-CR or Form 8810. The passive activity
credit amount allowed on Part II, line 24, only applies to the
empowerment zone and renewal community employment credit
reported on Part III, line 3, plus any prior year unallowed passive
activity empowerment zone and renewal community
employment credit. See the instructions for the applicable form
for details.

Exception: In preparing Form 8978, the partner may

TIP attach Forms 3800 to support the applicable first

affected year or intervening year(s) calculations by
labeling each Form 3800 attachment in each header with: “Form
3800 for Form 8978 Calculation Only.”

DRAFT AS OF
December 15, 2022
If no credits are allowed, enter zero on line 24.

Example. A Form 1040 taxpayer partner in a BBA partnership is
furnished a Form 8986 in 2022. Form 8986 covers a reviewed
year of 2019, and it reports additional research credit of $500
that originated in 2019. The partner reported $200 of tax in 2019,
$50 in 2020, and $50 in 2021. On its Form 8978, the partner
calculates that in each one of those years it would have paid
$200, $50, and $50 less, respectively, had the research credit
been reported correctly in the 2019 year. The additional
reporting year tax for 2019–2021 is a decrease to tax of $300
($200 + $50 + $50). The partner has no other credits in any of
the years and no other credits in its 2022 year. Its 2022 tax prior
to considering the additional reporting year tax is $425. The
additional reporting year tax reduces the 2022 tax to $125
($425 - correction amount of $300) leaving a $200 credit
carryforward (additional research credit of $500 - $200 - $50 $50) going into 2022. It reports this carryforward on its 2022
Form 3800 and reduces its tax further from $125 down to zero.
The partner will then have a $75 ($200-$125) research credit
carryforward into 2023.

See the instructions for Part I, line 3, for the definition of a
passive activity.

Line 30

Enter the general business credit from line 5 of Part III with box A
checked. This amount is the total specified credits other than
ESB credits allowed against TMT.

Line 33

Enter the applicable passive activity credit amount for general
business credits allowed against TMT and eligible small
business credits allowed from Form 8582-CR or Form 8810. See
the instructions for the applicable form for details.
The passive activity credit amount allowed on Part II, line 33,
only applies to the general business credits from Part II, line 32,
plus any prior year unallowed passive activity credit from general
business credits reported on Part III, line 4, and the eligible small
business credit.

Line 13

See section 38(c)(6) for special rules that apply to married
couples filing separate returns, controlled corporate groups,
regulated investment companies, real estate investment trusts,
estates, and trusts.

If no credits are allowed, enter zero on line 33.
See the instructions for Part I, line 3, for the definition of a
passive activity.

Line 34

Line 17

Enter the amount of all carryforwards to 2022 of unused credits
that are reported from line 5 of Part III with box C checked and
line 6 of Part III with box G checked.

C corporations. If the corporation has undergone a post-1986
ownership change (as defined in section 382(g)), section 383
may limit the amount of tax that may be offset by pre-change
general business credits. Also, if a corporation acquires control
of another corporation (or acquires its assets in a
reorganization), section 384 may limit the amount of tax
attributable to recognized built-in gains that may be offset by
pre-acquisition general business credits. If either of these
limitations applies, attach a computation of the allowable general
business credit, enter the amount on Part II, line 17, and write
“Sec. 383” or “Sec. 384” in the margin next to your entry on Part
II, line 17.

Check the box. For each credit entered on line 34, if the credit
amount was changed or revised from the amount originally
reported, check the box on this line and see Required statement
in the instructions for Part I, line 4, for the statement that must be
attached to identify the change or revision.
Note. Individuals claiming the research credit from a sole
proprietorship or pass-through entity don't include any
carryforward of that credit on Part II, line 34, before figuring the
limitation on Part III, line 1c and line 4i. Include the carryforward
when figuring the research credit limitation on line 1c and line 4i
of any Parts III with the applicable box A or B checked. Then
include the allowable carryforward amount on Part II, line 34.
See the instructions for Part I, line 4, for the required statement
that must be attached to your tax return. See Required
statement and attach the statement to your return.
Adjustment for the payroll tax credit. A qualified small
business that elected on Form 6765 to claim a portion of its
research credit as a payroll tax credit must reduce its research
credit carryforward by the amount elected as a payroll tax credit.

Line 18

Complete Part II, lines 18 through 26, if any of the following
apply.
• An amount is entered for the empowerment zone employment
credit on line 3 of Part(s) III with box A, B, C, or D checked.
• An amount is entered for the renewal community employment
credit on line 3 of Part III with box C checked.
• If you have prior year unallowed passive activity credit
carryover for the empowerment zone or renewal community
employment credit.

Line 35

If any of the above apply, multiply Part II, line 14, by 75%
(0.75).

Use Part II, line 35, only when you amend your 2022 return to
carry back unused credits from 2023. Enter the amount that is
reported from line 5 of Part III with box D checked. You may not
carry back specified credits, including ESB credits, to any tax
year before the first tax year for which that specified credit was
allowed against TMT.

All others, skip Part II, lines 18 through 25, and enter zero on
Part II, line 26.

Instructions for Form 3800 (2022)

-5-

Don't enter an EIN under column (b) when completing

Note. Individuals claiming the research credit from a sole
proprietorship or pass-through entity don't include any carryback
of that credit on Part II, line 35, before figuring the limitation on
Part III, line 4i. Include the carryback when figuring the research
credit limitation on line 4i of any Parts III with the applicable box
A or B checked. Then include the allowable carryback amount
on Part II, line 35. See Required statement and attach the
statement to your return.

TIP Part III with box C, D, or G checked.

Limitation on Certain Credits
The aggregate amount from each credit form is usually reported
on the appropriate line of Form 3800, Part III, for the applicable
boxes A and B, to reflect self-generated credit sources and all
pass-through entity sources. However, certain credits have
limitations imposed. They include:
• Form 3468, Part III, line 12x—$4,000 limitation for qualified
small wind energy property (reported on Part III, line 4a);
• Form 8826, line 8—$5,000 limitation for the overall credit
(reported on Part III, line 1e);
• Form 8882, line 7—$150,000 limitation for the overall credit
(reported on Part III, line 1k).

DRAFT AS OF
December 15, 2022
Line 38

If Part II, line 38, is smaller than the sum of Part I, line 6, and Part
II, lines 25 and 36, see Carryback and Carryforward of Unused
Credit, earlier.

Part III. General Business Credits or
Eligible Small Business Credits

Complete a separate Part III for each box checked. In addition,
for each box A or B checked, if you have a credit from more than
one source and one of the sources is a pass-through entity,
including a cooperative (see Column (b), later), a separate Part
III is needed for each pass-through entity for which you received
the same credit. As a result, one checkbox could have multiple
Parts III if you receive the same credit from multiple
pass-through entities.

!

In situations where there is a limitation on the credit amount,
the limited amount allowed is allocated pro rata and anything
above the limitation is lost.

Lines 1a and 4a

If you are a cooperative described in section 1381(a), you must
allocate to your patrons the investment credit in excess of your
tax liability limit. Allocate to your patrons the portion, if any, of the
investment credit on Part I, line 6, or Part II, line 36, in excess of
Part II, line 16 or line 29, respectively. While any excess is
allocated to patrons, any credit recapture applies as if you, as
the cooperative, had claimed the entire credit.

After you have completed all necessary Parts III,
complete Part I, if necessary, then Part II.

CAUTION

Box A Through D and G

Check the box that identifies the credit being reported.

Note. Any carryforward of the qualifying therapeutic discovery
project credit may be claimed on Part III, line 1a.

Box I

Lines 1c and 4i

Check box I if you are reporting credits on more than one Part III
with box A or B checked. You must use a Part III with box I
checked to consolidate the amounts from all Parts III with box A
or B checked. Consolidate the Parts III with box A or B checked
by combining the amounts for each credit line on each Part III
with box A or B checked; then, enter the total for each credit on
the applicable line of the Part III with box I checked.

A qualified small business must complete Form 3800
before completing Section D of Form 6765 if the payroll
CAUTION tax credit is being claimed. See the Instructions for Form
6765 for more details.

!

Eligible small businesses, enter your research credit on
line 4i. See the definition of Eligible Small Business, earlier. All
others, enter your research credit on line 1c.

A consolidated Part III is only needed when there is more
than one Part III with box A or B checked. More than one box A
or B means more than one individual letter box (for example, if
there is more than one Part III with box B checked, a
consolidated Part III is needed to reflect the total of all the boxes
B checked) or more than one combination of letters (for
example, if there is a box A checked and a box B checked, a
consolidated Part III is needed to reflect the total of boxes A and
B).

Partners and S corporation shareholders, see Treatment of
partners and S corporation shareholders and S corporation
shareholders, under Eligible Small Business, earlier.
Research credit limitation. If you are an individual, the
amount of the research credit that may be included on Part III,
line 1c or line 4i, is limited to the amount of tax attributable to
your taxable income from the sole proprietorship or your interest
in the pass-through entity (partnership, S corporation, estate, or
trust) generating the credit. Figure the research credit limitation
separately for each sole proprietorship or pass-through entity by
using the following formula.

Column (b)

If you are reporting a credit from a pass-through entity, you must
enter that pass-through entity's employer identification number
(EIN) under column (b) for that credit.
If you are reporting a credit reported to you on Form
1099-PATR, Taxable Distributions Received From
Cooperatives, you must enter that cooperative's EIN under
column (b) for that credit.

Taxable income attributable to the sole proprietorship or your
interest in the pass-through entity
Line 11 ×
Your taxable income for the year

A separate Part III will be needed to report the EIN of the
pass-through entity, including cooperatives, and the amount of
credit from that entity, if a credit is received from more than one
source and one of the sources is a pass-through entity, including
a cooperative. Column (b) is only completed for any Part III with
box A or B checked.

The sum of the fractions used for determining the limits can't
exceed one. The research credit used to determine the limitation
is the sum of the current year credit (determined without regard
to the limitation), any carryforwards (adjusted for any payroll tax
credit claimed) of the credit not used in prior years, and any
carryback of the credit from 2023. For information on how to
figure your taxable income for the year, your taxable income
-6-

Instructions for Form 3800 (2022)

Line 1aa

attributable to the sole proprietorship, or your interest in the
pass-through entity, see Regulations sections 1.41-7(c) and
1.53-3.
If in the current tax year you had no taxable income
attributable to a particular business interest, you can't claim any
research credit this year related to that business.
If any of your research credit isn't allowed to be used because
of this limitation, see Carryback and Carryforward of Unused
Credit, earlier.

The employee retention credit from Form 5884-A can be
reported on Part III, line 1aa. See the Instructions for Form
5884-A for more information.

Line 1bb

Only the carryforward of the general credits from an electing
large partnership can be reported on Part III, line 1bb.

DRAFT AS OF
December 15, 2022
Line 1zz

Line 1d

Line 1zz is used to report the credit for oil and gas production
from marginal wells and the carryforward of certain other credits.
For tax year 2022, line 1zz will be used to report the qualified
commercial clean vehicle credit (Form 8936-A).

Only the carryforward of unused credits from prior years from
Form 8586, Part I (revisions prior to 2021), can be reported on
Part III, line 1d.

The credit for oil and gas production from marginal wells.
Enter the amount from Form 8904, line 8, or from the applicable
line of your Schedule K-1. See the Instructions for Form 8904 for
more information.

Line 1e

When reporting the disabled access credit from Form 8826 on
Part III, line 1e, don't enter more than $5,000 in column (c) of
Parts III with box A or B checked, combined.

Carryforward of certain other credits. Check box C and
enter the amount in column (c) to claim any carryforward to 2022
of any unused credit from:
• Form 3468 (for years prior to 2008 for the rehabilitation credit)
(for tax years beginning before October 4, 2008, for the energy
credit);
• Form 5884 for years prior to 2007;
• Form 6478 for years prior to 2005;
• Form 8846 for years prior to 2007; or
• Form 8900 for years prior to 2008.

Line 1f

Cooperatives, estates, and trusts, enter the applicable part of the
amount from Form 8835, line 22. All others, enter the applicable
part of the amount from Form 8835, line 20. Don't enter an
amount from Form 8835 that is included on Form 3800, Part III,
line 4e.

Line 1j

When reporting the credit for small employer pension plan
startup costs and auto-enrollment for retirement savings from
Form 8881, add the amounts from Form 8881, Part I, line 8, and
Part II, line 11, and enter on Part III, line 1j.

Also, use Part III, line 1zz, to enter any carryforward to 2022
of any unused credit from general business credits no longer
covered on Form 3800 due to, and not limited to, expiration of a
tax provision. The following list identifies these credits.
• Trans-Alaska pipeline liability fund credit.
• Credit for employers affected by Hurricane Katrina, Rita, or
Wilma (Form 5884-A, Section A only).
• Hurricane Katrina housing credit (Form 5884-A, Section A
only).
• Credit for affected Midwestern disaster area employers (Form
5884-A, Section A only).
• Employer housing credit (Form 5884-A, Section B only).
• New hire retention credit (Form 5884-B).
• Credit for contributions to selected community development
corporations (Form 8847).
• Welfare-to-work credit (Form 8861).
• New York Liberty Zone business employee credit (Form
8884).
• Therapeutic drug credit (Form 8942).

Line 1k

When reporting the credit for employer-provided childcare
facilities and services from Form 8882 on Part III, line 1k, don't
enter more than $150,000 in column (c) of Parts III with box A or
B checked, combined.

Line 1o

Only the carryforward of the nonconventional source fuel credit
from Form 8907 can be reported on Part III, line 1o.

Line 1q

Only the carryforward of the energy efficient appliance credit
from Form 8909 can be reported on Part III, line 1q.

Line 1v

Only the carryforward of the agricultural chemicals security
credit from Form 8931 can be reported on Part III, line 1v.

Note. If a carryforward amount is entered on Part III, line 1zz,
see the instructions for Part I, line 4, for the statement to attach.

Line 1x

Line 3

Include any carryforward of the renewal community employment
credit on Part III, line 3.

The carbon dioxide sequestration credit is renamed carbon
oxide sequestration credit. The credit was expanded to include
any carbon oxide. Any carryforward of the carbon oxide
sequestration (or carbon dioxide sequestration) credit from Form
8933, Carbon Oxide Sequestration Credit, can be reported on
this line.

Lines 4a through 4z

Enter the amount of the specified credit on the applicable line.
See also the instructions for lines 1c and 4i, earlier.

Line 4h

Line 1z

Credit for Small Employer Health Insurance Premiums (Form
8941).
• Tax-exempt eligible small employers, other than certain
farmers' cooperatives, don't report the credit for small employer
health insurance premiums on Part III, line 4h. Eligible
tax-exempt small employers will report this credit on Form
990-T, Exempt Organization Business Income Tax Return.

Only the carryforward of the qualified plug-in electric vehicle
credit claimed in Part I, Section B, of 2009 through 2012 Form
8834 can be reported on Part III, line 1z.

Instructions for Form 3800 (2022)

-7-

• If your only source of credit listed on Part III, line 4h, is from
pass-through entities, you aren't required to complete or attach
Form 8941. Instead, enter the credit directly on Part III, line 4h.
• Eligible small employers (other than tax-exempt eligible small
employers) will enter the credit from Form 8941, line 16 or
line 18.
See the Instructions for Form 8941 for more information.

The time needed to complete and file this form will vary
depending on individual circumstances. The estimated burden
for individual and business taxpayers filing this form is approved
under OMB control number 1545-0074 and 1545-0123 and is
included in the estimates shown in the instructions for their
individual and business income tax return. The estimated burden
for all other taxpayers who file this form is shown below.

Line 4z

DRAFT AS OF
December 15, 2022
This line is for future use only.

Paperwork Reduction Act Notice. We ask for the information
on this form to carry out the Internal Revenue laws of the United
States. You are required to give us the information. We need it to
ensure that you are complying with these laws and to allow us to
figure and collect the right amount of tax.
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.

Recordkeeping . . . . . . . . . . . . . . . .

30 hr., 51 min.

Learning about the
law or the form . . . . . . . . . . . . . . . .

1 hr.

Preparing and sending the form to the
IRS . . . . . . . . . . . . . . . . . . . . . . . .

1 hr., 32 min.

If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would
be happy to hear from you. See the instructions for the tax return
with which this form is filed.

-8-

Instructions for Form 3800 (2022)