3800 Instructions for Form 3800

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2023

Instructions for Form 3800

Department of the Treasury
Internal Revenue Service

General Business Credit

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Future Developments

45AA. It provides a credit to small employers who offer a defined
contributions plan with specific features that benefit military
spouses. This credit is reported on Part III, line 1ee. See the
Instructions for Form 8881 for more information.

What’s New

Nuclear production credit. New Form 7213 will be used to
report the credit for production from advanced nuclear power
facilities reported on Part III, line 1cc. The new zero-emission
nuclear power production credit will be reported on Part III,
line 1u. See the Instructions for Form 7213 for more information.

Section references are to the Internal Revenue Code unless
otherwise noted.

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.

2023 Form 3800. The form has been redesigned to support the
provisions of the Inflation Reduction Act of 2022 (IRA 2022) and
the Creating Helpful Incentives to Produce Semiconductors Act
of 2022 (CHIPS 2022). The form and instructions are revised to
also provide information concerning the elective payment and
transfer elections. Changes are highlighted below and explained
more fully throughout the instructions.
New item A. Item A requires a response concerning whether
you are an applicable corporation under the Corporate
Alternative Minimum Tax (CAMT) and an applicable taxpayer
under the Base Erosion Anti-Abuse Tax (BEAT).

Part I. Current Year Credit for Credits Not Allowed Against
Tentative Minimum Tax (TMT). Lines 1 and 2 have been
reworded to account for the new columns in Part III.

Part II. Allowable Credit. Line 13 is revised to reflect the
change to section 38(c)(6)(E), which provides that, for
corporations, the limit for general business credits is 75% of net
income tax (instead of regular income tax). Lines 22, 23, 30, and
32 are revised to account for the new columns (e), (f), and (g) in
Part III to keep non-passive and passive credit amounts separate
for filers claiming empowerment zone credits and specified
credits.
Part III. Current Year General Business Credits. Part III has
been redesigned to support IRA 2022 and CHIPS 2022 and for
all other current year credits. Credits that can only be carried
forward have been moved to new Part IV.
New Part IV. Carryovers of General Business Credits or Eligible Small Business Credits (ESBCs). Part IV has been
created to separately report business credit carryforwards
carried to 2023 and business credit carrybacks carried to 2023
from a subsequent year on an amended return or an application
for tentative refund.
New Part V. Breakdown of Aggregate Amounts on Part III
for Facility-by-Facility, Multiple Pass-Through Entities. Part
V has been created to report breakout figures for each separate
facility or pass-through entity, including those for which an
elective payment or transfer registration number has been
issued, or credits from multiple pass-through entities.
New Part VI. Breakdown of Aggregate Amounts in Part IV.
Part VI is used for breakout details of business credit
carryforwards to 2023 from more than one prior year or business
credit carrybacks from a subsequent year on an amended return
or an application for tentative refund. This includes your share of
any unused carryforward or carryback business credits from
multiple pass-through entities.
New military spouse retirement plan eligibility credit for
small employers. The SECURE 2.0 Act of 2022 added section
Nov 1, 2023

Clean hydrogen production credit. Starting with tax year
2023, the clean hydrogen production credit will be claimed on
new Form 7210. This credit is reported on Part III, line 1g. For
more information, see the Instructions for Form 7210.

Elective payment election. Beginning with tax year 2023,
certain applicable entities and electing taxpayers can elect to
treat certain CHIPS 2022 and IRA 2022 credits as elective
payments. Any resulting overpayments may result in refunds.
See Elective Payment of Applicable Credits Under Section 6417,
later.
Transferring credits. Taxpayers may transfer all or a portion of
certain IRA 2022 credits. See Transfer of Credits Under Section
6418, later.

Reminders

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.
See Research Credit Claims on Amended Returns or Tax Equity
and Fiscal Responsibility Act (TEFRA) Administrative
Adjustment Requests (AAR), as Applicable, later.
Partners of BBA partnership. 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 unless they received the credit as

a transfer from an unrelated eligible taxpayer. 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,
or who received the credit as a transfer from an unrelated eligible
taxpayer can report the credit directly on Form 3800. The
following exceptions apply (unless you received the credit as a
transfer from an unrelated eligible taxpayer).

• You are claiming the investment credit (Form 3468) or the
biodiesel, renewable diesel, or sustainable aviation fuel credit
(Form 8864).
• 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.
• 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.

Cat. No. 10622Q

Who Must File

6417, or 6418 on your timely filed return (including extensions).
You are required to report this IRS-issued registration number on
Part III (and Part V, if applicable).

Partnerships and S corporations. Partnerships and S
corporations that make elective payment elections or transfer
elections (as transferor or transferee) must complete the name
and identifying number boxes on page 1 and the applicable lines
of Parts III and V. Complete only the lines for credits for which an
elective payment election or transfer election is made. Attach
Form 3800 to your Form 1065 or Form 1120-S. See the
instructions for Form 1065 at IRS.gov/Form1065 or Form 1120-S
at IRS.gov/Form1120S.

Note. Completion of the pre-filing registration requirements and
receipt of a registration number does not, by itself, mean that you
have earned the credit and made a proper election under
sections 48D(d), 6417, or 6418.
A registration number is valid only for the tax year for which it
was obtained. It must be renewed if an elective payment election
is sought in a subsequent year. Changes with respect to one or
more credit properties, including changes in ownership, require
the applicable entity or electing taxpayer to file an amended
registration to reflect the new facts.
For more information, see Temporary Regulations sections
1.48D-6T, 1.6417-5T and 1.6418-4T that apply to tax years
ending on or after June 21, 2023.

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

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Tax-exempt and governmental entities. Entities that
generally do not benefit from income tax credits, such as state,
local, and Indian tribal governments; Alaska Native
Corporations; the Tennessee Valley Authority; rural electric
cooperatives; and other tax-exempt entities that elect payment
under section 6417 for certain general business credits, must
complete and attach Form 3800, Part III, to Form 990-T, Exempt
Organization Business Income Tax Return, even if otherwise the
entities are not required to file Form 990-T. See the instructions
for Part III and Part V.
If you are a tax-exempt entity with unrelated business taxable
income (UBTI) (as defined in section 512) related to the facility or
property for which you made a section 6417 election, you must
first determine in Parts I and II of Form 3800 whether any of the
credit may be allowed against the tax on UBTI for the tax year.
See Credit Ordering Rule, later. If you are a tax-exempt entity
with no UBTI related to the facility or property for which you
made a section 6417 election, complete the name and
identifying number boxes on page 1 and the applicable lines of
Parts III and V.
See the instructions for Form 990-T at IRS.gov/Form990T.

Carryback and Carryforward of
Unused Credit

Unused credit means the sum of business credits carried
forward to your tax year on Part IV, plus the amount of your net
current credits on Part III, columns (e), (f), and (g), that exceeds
the sum of any amount of such business credits allowed against
your net income tax in Part II, line 38, plus the amount allowed to
you as net elective payment election on Part III, column (i), for
the tax year.
The unused credit amount (if any) for your tax year is
generally first carried back to the first year preceding your 2023
tax year, and then carried forward to as many of the succeeding
20 tax years as necessary to fully claim the credit. In the case of
any unused current oil and gas production credit from marginal
wells, this amount can be carried back to the 5 tax years
preceding 2023. In the case of certain unused energy credits
modified by IRA 2022, carrybacks are allowable to the 3 tax
years preceding 2023.

Additional Information

The carryforward must be reduced if there has been a
recapture, which can occur due to change in ownership
CAUTION or change in use of property, for example. 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.

Elective Payment Elections and Transfer
Elections

!

CHIPS 2022 and IRA 2022 allow certain tax credits to be treated
as payments of federal income tax, or, in the case of
partnerships or S corporations, to allow payments in the amount
of such credits. IRA 2022 also allows eligible taxpayers,
partnerships, and S corporations that cannot elect payment to
transfer certain IRA energy credits (or portions thereof) to an
unrelated person for cash. Applicable entities eligible to make
the elective payment for certain energy IRA 2022 credits under
the section 6417 election include:
• State and local governments,
• Indian tribal governments,
• Alaska Native Corporations,
• The Tennessee Valley Authority,
• Rural electric cooperatives, and
• Other tax-exempt entities.

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 to prior years. The carryback period is
generally 1 year. 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.

In addition to these applicable entities, electing taxpayers can
make the elective payment election for the clean hydrogen
credit, the carbon oxide sequestration credit, and the advanced
manufacturing production credit. Under CHIPS 2022, an eligible
taxpayer (as defined under section 48D(c)), partnerships, and S
corporations can make the elective payment election under
section 48D(d) for the advanced manufacturing investment
credit.

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,
including new IRA 2022 energy credits. 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 TMT.
See Credit Ordering Rule, later, to determine which credits are
allowed first.

A mandatory pre-filing registration process has been
established for elective payment and transfer of these IRA 2022
and CHIPS 2022 business credits. You are required to obtain a
facility or property registration number prior to claiming the credit
for which you intend to make an election under sections 48D(d),

If you have an unused credit after carrying it back 1 year (3
years for certain IRA 2022 credits) or 5 years for a credit from oil
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Instructions for Form 3800 (2023)

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.

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.

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

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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.

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, Credit for Increasing
Research Activity.

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 next.

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.

!

• Credits reported on line 2 of Part III, columns (e), (f), and (g)
plus line 2zz of Part IV, columns (e) and (f).
• Credits reported on Part II, line 25.
• Specified credits other than eligible small business (ESB)
credits reported on line 5 of Part III, columns (e), (f), and (g) plus
line 2zz of Part IV, columns (e) and (f).
• ESB credits reported on line 6 of Part IV, column (g).

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.

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, Parts II, III, IV, VI, and VII).
• 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 (carryfoward only).
• 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, Part I).
• Credit for employer-provided childcare facilities and services
(Form 8882).
• Qualified railroad track maintenance credit (Form 8900).
• Biodiesel, renewable diesel (Form 8864).
• Low sulfur diesel fuel production credit (Form 8896).
• Credit for oil and gas production from marginal wells (Form
8904).
• Distilled spirits credit (Form 8906).
• Advanced nuclear power facility production (Form 7213, Part
I).
• Nonconventional source fuel credit (carryforward only).
• Energy efficient home credit (Form 8908).
• Energy efficient appliance credit (carryforward only).
• Alternative motor vehicle credit (Form 8910, Part II).
• Alternative fuel vehicle refueling property credit (Form 8911,
Part II).

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.

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.
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.
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.
Instructions for Form 3800 (2023)

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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.

Mine rescue team training credit (carryforward only).
Agricultural chemicals security credit (carryforward only).
Credit for employer differential wage payments (Form 8932).
Carbon oxide sequestration credit (Form 8933).
Qualified plug-in electric vehicle credit (carryforward only).
New clean vehicle credit (Form 8936, Part II).
Credit for small employer health insurance premiums (Form
8941).
• Employee retention credit for employers affected by qualified
disasters (carryforward only).
• Employer credit for paid family and medical leave (Form
8994).
• Credit for auto-enrollment (Form 8881, Part II).
• Zero-emission nuclear power production (Form 7213, Part II).
• Sustainable aviation fuel (Form 8864, line 8).
• Clean hydrogen production (Form 7210).
• Qualified commercial clean vehicle (Form 8936, Part V).
• Advanced manufacturing production (Form 7207).
• Military spouse retirement plan credit (Form 8881, Part III).
• General credits from an electing large partnership
(carryforward only).

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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.

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.
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.

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).
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 tax 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, Partner's Additional Reporting Year Tax, 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.
Item A. Corporate alternative minimum tax (CAMT) and
base erosion anti-abuse tax (BEAT). If you are both an
“applicable corporation” within the meaning of section 59(k)(1)
and “applicable taxpayer” within the meaning of section 59A(e),
check “Yes.” Otherwise, check “No.”

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

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.
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)
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Instructions for Form 3800 (2023)

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

!

Part II. Allowable Credit
Line 7
Individuals. Enter the sum of the amounts from Form 1040,
1040-SR, or 1040-NR, line 16; and Schedule 2 (Form 1040),
line 2. Don’t include any recapture of an education credit, any tax
from Form 8621, any net tax liability deferred under section
965(i), or triggering event under section 965(i).

Complete Parts III, columns (a) through (h), IV, V, and VI
(if applicable) before completing Parts I and II.

CAUTION

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Line 1

Corporations. Enter the amount from Form 1120, Schedule J,
line 1, or other applicable line of your return. Do not include any
deferred tax under section 1291, or additional tax under section
197(f).

Non-passive credits from Part III, line 2. Combine column (e)
with non-passive amounts from column (g).

Do not take into account any amount in column (g) from
passive activities. See Transfer of Eligible Credits Under
CAUTION Section 6418 and Transferees of Eligible Credits Under
Section 6418, later.

Estates and trusts. Enter the amount from Form 1041,
Schedule G, lines 1a and 1b, plus any Form 8978 amount
included on line 1d; or the amount from the applicable line of
your return.

!

Line 2

Line 10b

Passive credits from Part III, line 2. Combine column (f) with
passive amounts in column (g).

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

If you are an eligible taxpayer or transferee taxpayer,
only take into account the amount in column (g) from
CAUTION passive activities. See Transfer of Eligible Credits Under
Section 6418 and Transferees of Eligible Credits Under Section
6418, later.

Individuals. Enter the amount from Form 1040, 1040-SR, or
1040-NR, line 19; and Schedule 3 (Form 1040), lines 2 through
4, 5a, 5b, and line 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.

!

Estates and trusts. Enter the total of any write-in credits from
Form 1041, Schedule G, line 2e; or the amount from the
applicable line of your return.

Line 3

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.

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.

If no credits are allowed, enter -0- on line 3.

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
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

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.

Line 4

Enter the amount of all carryforwards to 2023 of unused credits
that are reported from line 2zz of Part IV, column (f) or (g).
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 the instructions to
Part IV and Part VI (if applicable) for Required statement, later.
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

Use Part I, line 5, only when you amend your 2023 return to carry
back unused credits from 2024. Enter the amount that is
reported from line 2zz of Part IV, column (e).
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 Part III. Then, include the allowable
carryback amount on Part I, line 5. See Required statement,
later, and attach the statement to your return.
Instructions for Form 3800 (2023)

-5-

Form 8844 (Part IV, line 3, columns (e) and (f)) will flow to this
line.

the reporting year and reported as carryforwards (if appropriate)
on Form 3800 in years after the reporting year.
Exception: In preparing Form 8978, the partner may

Line 23

TIP attach Forms 3800 to support the applicable first

Enter the passive activity credit from Part III, line 3, column (f),
plus the sum of the passive activity credit amount in Part IV,
line 3, column (e) plus column (f).

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

Line 24

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Example. A Form 1040 taxpayer partner in a BBA
partnership is furnished a Form 8986 in 2023. Form 8986 covers
a reviewed year of 2020, and it reports an additional research
credit of $500 that originated in 2020. The partner reported $200
of tax in 2020, $50 in 2021, and $50 in 2022. 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 2020 year. The
additional reporting year tax for 2020–2022 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 2023 year. Its 2023 tax
prior to considering the additional reporting year tax is $425. The
additional reporting year tax reduces the 2023 tax to $125 ($425
− correction amount of $300) leaving a $200 credit carryforward
(additional research credit of $500 − $200 − $50 − $50) going
into 2023. It reports this carryforward on its 2023 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
2024.

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. If
no credits are allowed, enter -0- on line 24. See the instructions
for Part I, line 3, for the definition of passive activity.

Line 25

Add lines 22 and 24. If you have amounts on both line 23 and
line 24, the total on line 25 will be comprised of both non-passive
and passive credits amounts. Attach a statement providing a
breakout of the non-passive and passive credit amounts on
line 25.

Line 13

!

Passive activity credit amounts generally can only be
used to offset positive passive activity income.

CAUTION

Special rules. 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.

Line 30

Enter the general business credit from Part III, line 5. Combine
column (e) with non-passive amounts in column (g). Do not take
into account any amount in column (g) from passive activities.
See Caution under Line 1 above.

Corporations. Corporations are allowed a general business
credit equal to 25% of the excess (if any) of net income tax over
$25,000. Net income tax means the sum of the regular tax
liability and the tax imposed by the alternative minimum tax
under section 55, reduced by certain other credits.

Line 32

Enter the sum of passive activity credits from Part III, line 5.
Combine column (f) with passive amounts in column (g). Do not
take into account any amount in column (g) from non-passive
activities. See Caution under Line 2 above.

Line 17
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 apply, 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.

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 IV, line 4, column (f), and the
eligible small business credit.

Lines 18 through 26

If no credits are allowed, enter -0- on line 33.

These lines are used to claim the empowerment zone
employment credit and the renewal community employment
credit. Complete lines 18 through 26 only if you have entered an
amount for the empowerment zone employment credit on line 3
of Part III, column (e) or (f), or the renewal community
employment credit on line 3 of Part III, column (e) or (f), or line 3,
of Part IV, column (e) or (f).

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

Line 34

Enter the amount of all carryforwards to 2023 of unused credits
that are reported from Part IV, line 5, column (f), and Part IV,
line 6, column (g).

Line 22

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 the Required
statement.

Combine the amounts from Part III, line 3, column (e), with the
sum of the non-passive activity credit amounts in Part IV, line 3,
column (e) plus column (f). The carryforward and carryback for
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Instructions for Form 3800 (2023)

• Renewable electricity production, section 45, Form 8835 for
qualified facilities after 2022.
• Carbon oxide sequestration, section 45Q, Form 8933 for
carbon-capture equipment placed in service after 2022.
• Zero-emission nuclear power production, section 45U, Form
7213, Part II.
• Clean hydrogen production, section 45V, Form 7210.
• Qualified commercial clean vehicles, section 45W, Form
8936, but not including credits passed through from partnerships
or S corporations.
• Advanced manufacturing production, section 45X, Form 7207.
• Energy credit, section 48, Form 3468, Part VI.
• Qualifying advanced energy project credit, section 48C, Form
3468, Part III.
• Advanced manufacturing investment credit, section 48D,
Form 3468, Part IV.

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. Then, include the allowable carryforward amount
on Part II, line 34. See the instructions for the Required
statement.
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.

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Line 35

Use Part II, line 35, only when you amend your 2023 return to
carry back unused credits from 2024. Enter the carryback
amount that is reported in Part V, line 5, column (e). 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.

Taxpayers that are not applicable entities, including
partnerships and S corporations, may elect to be treated as
applicable entities but only with respect to the following
applicable credits.
• Carbon oxide sequestration for capture equipment placed in
service after 2022, Form 8933.
• Clean hydrogen production, Form 7210.
• Advanced manufacturing production, Form 7207.

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 Part III, line 4i. Then, include the allowable
carryback amount on Part II, line 35. See Required statement,
later, and attach the statement to your return.

See the instructions for credit forms for more information.

Line 38

Taxpayers, including partnerships and S corporations, may
also elect payment for advanced manufacturing investment,
section 48D, Form 3468, Part IV, under CHIPS 2022. See the
Instructions for Form 3468 for more information.

Part III. Current Year General
Business Credits

To make an elective payment election, if you have multiple
facilities for which you're claiming one of the above credits,
complete Part V and then Part III. In Part V, list each facility; in
Part III, combine the amounts from all facilities for each credit. If
you have only one facility for which you're claiming any one of the
above credits, you do not need to use Part V. Complete each line
on Part III for which you're claiming an elective payment using
the instructions under Columns (a) through (j), later.

If the sum of Part II, line 38 and Part III, line 6, column (i), is
smaller than the sum of Part I, lines 1, 3, and 4, and Part II, lines
30, 33, and 34 (carryforwards and current business credits only),
see Carryback and Carryforward of Unused Credit, earlier.

If you are claiming a current business credit on your 2023 return,
including credits from the credit forms, credits received from
pass-through entities, or IRA 2022 credits transferred under
section 6418, you must complete the applicable lines and
columns of Part III. This requirement includes partnerships, S
corporations, and applicable entities making elections under
section 6417 or 6418.

Paper returns take longer to process than e-filed returns.

TIP If a return is filed on paper claiming an elective payment
election, the delays in processing could be increased.

Transfer of Eligible Credits Under Section 6418

Complete columns (b), (g), (h), and (i) of Part III (as
TIP applicable) only if you are making the elective payment
election under section 6417 or the transfer election
under section 6418 (as transferor or transferee).

Eligible taxpayers (taxpayers other than applicable entities) can
elect to transfer the following eligible credits.
• Alternative fuel vehicle refueling property, section 30C(d)(1),
Form 8911, Part II.
• Renewable electricity production, section 45, Form 8835.
• Carbon oxide sequestration, section 45Q, Form 8933, but not
including the credit made under section 45Q(f)(3)(B) election.
• Zero-emission nuclear power production, section 45U, Form
7213.
• Clean hydrogen production, section 45V, Form 7210.
• Advanced manufacturing production, section 45X, Form 7207.
• Energy credit, section 48, Form 3468, Part VI, but not
including the credit under section 50(d)(5) and Regulations
section 1.48-4.
• Qualifying advanced energy project credit, section 48C, Form
3468, Part III.
• Advanced manufacturing investment credit, section 48D,
Form 3468, Part IV.

Complete column (c) of Part III and complete Part V only if
you are reporting more than one facility or more than one
pass-through entity as sources for any one credit.
Complete column (d) of Part III only if you are receiving the
credit on a Schedule K-1 from a pass-through entity or receive
an eligible credit under section 6418 from an unrelated taxpayer
(as transferee).

Elective Payment of Certain Business Credits
Under Section 6417 or Section 48D

An applicable entity, as defined in section 6417(d)(1)(A)
(generally, a tax-exempt entity), can elect to treat earned
applicable credits as payments against the tax imposed by
Subtitle A for its tax year beginning in 2023. The credit is equal to
the lesser of the amount of such credit or unused credit with
respect to a facility or property or production for which the
election is made. Applicable credits include the following.
• Alternative fuel vehicle refueling property, section 30C(d)(1),
Form 8911, Part II.
Instructions for Form 3800 (2023)

To make the transfer, if you have multiple facilities for which
you're claiming one of the above credits, complete Part V and
then Part III. In Part V, complete a line for each facility. In column
(a) of Part V, indicate the line number of the credit as shown in
Part III. Combine the amounts from all facilities for each credit. If
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• If you are reporting a credit from a pass-through entity, enter
that pass-through entity's employer identification number (EIN)
under column (d) for that credit.
• If you are reporting a credit reported to you on Form
1099-PATR, Taxable Distributions Received From Cooperatives,
enter that cooperative's EIN under column (d) for that credit.
• If there are multiple pass-through entities for the same credit,
report the credit for each pass-through entity in Part V and then
enter the EIN of the pass-through entity allocating the greatest
amount of the credit to you in Part III, column (d).
• If you are reporting a credit that you purchased from an
eligible taxpayer or transferor under section 6418, enter that
transferor entity's employer identification number (EIN) under
column (d) for that credit.
• If there are multiple transferor entities for the same credit,
report the credit for each transferor entity in Part V and then
enter the EIN of the transferor entity that sold the greatest
amount of the credit to you in Part III, column (d).

you have only one facility for which you're claiming any one of the
above credits, you do not need to use Part V.
Complete each line in Part III for which you're claiming an
elective payment using the instructions under Columns (a)
through (j) below.
Basis reduction when certain credit transfers are made. If
an energy investment credit (section 48) or qualifying advanced
energy project credit (section 48C) is transferred, the basis
reduction rule of section 50(c) applies to the applicable
investment credit property as if the transferred eligible credit was
allowed to the eligible taxpayer.

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Transfer election statement. Proposed Regulations
1.6418-2(b)(5)(iii), issued June 21, 2023, provide details
regarding the information transferors should provide to
transferees. See Proposed Regulations Under Section 6418.
Taxpayers may rely on the proposed regulations unless they are
replaced with final regulations before the end of the taxpayer's
tax year.

Column (e), Credits from non-passive activities. Enter the
credits that for you are non-passive based on your level of
participation in the activity.

Transferees of Eligible Credits Under Section
6418

Column (f), Current year and carryover passive activity
credit. Enter the current year and carryover passive activity
credits allowable to you before applying the passive activity
credit limitations of Form 8582-CR or Form 8810.

A transferee taxpayer, including a partnership or an S
corporation, which receives an eligible credit (or portion thereof)
from an unrelated eligible taxpayer, may take that credit into
account in its first tax year ending with, or after, the tax year of
the eligible taxpayer that otherwise earned and reported the
credit on the appropriate source credit form. The transferee
taxpayer (and not the eligible taxpayer) is treated as the taxpayer
with respect to such credit (or portion thereof).

Column (g), Credit transfer election amount. Indicate the
transfer election by entering the amount transferred by you to
another entity as a negative number. If you are a transferee,
enter the amount transferred to you as a positive number.

Column (h), Gross elective payment election amount. Enter
the amount of the elective payment election you are making
before considering limitations from Part II. Applicable entities
with no UBTI and no income tax report the total elective payment
election amount on Form 990-T, Part III, line 6j, Other.
Partnerships report the total elective payment election amount
on Form 1065, line 29. S corporations report the total elective
payment election amount on Form 1120-S, line 24d.

To report the transferred credit on Form 3800, if there are
multiple facilities for which you're receiving one of the above
credits, complete Part V and then Part III. In Part V, list separately
the credit transferred from each facility or from each
pass-through entity using the registration number(s) provided by
the transferor(s). In Part III, combine the amounts from all
facilities and all pass-through entities for each credit. If there is
only one facility or one pass-through entity from which you have
received a credit transfer of one of the above credits, you do not
need to use Part V.

Note. The figures for columns (i) and (j) do not flow directly from
the columns to the left.
Column (i), Net elective payment election amount. Enter
the amount of any unused current year credit for which you made
an election under section 48D(d) or 6417. The unused credit
amount is the gross elective payment election amount less any
amount of such credit allowed on Part II, line 38. See Credit
Ordering Rule, earlier. If no amount of such credit on the
applicable line was used or allowed in Part II, line 38, enter the
gross elective payment election amount from column (h) on the
applicable line of column (i).

See Transfer election statement and the proposed regulations
for additional information to include with your Form 3800.
If additional guidance for transferee partnerships and S
corporations is issued after these instructions are
CAUTION released, information will be posted under Recent
Developments on IRS.gov/Form1065 or Form 1120-S at
IRS.gov/Form1120S.

!

Columns (a) Through (j)

Column (j), Combine columns (e), (f) and (g) less column
(i). If you are a partnership or S corporation that only transferred
a portion of any eligible credit, report the non-transferred portion
shown in column (j) on the applicable line of your Schedules K
and K-1. See the instructions for Forms 1065 and 1120-S for
reporting codes of the specific credit.

Column (a), Current year credits. Current year general
business credits available are listed in column (a). See Part IV for
keywords related to the names of the credits.
Column (b), Elective payment or transfer registration number. If an elective payment election or a transfer election has
been made, enter the registration number (as shown on the
source credit form), if applicable, in column (b). If there are
multiple facilities for the same credit listed in Part V, enter in
column (b) of Part III the first registration number listed for that
credit in Part V.

Example. In 2023 ABC is in the business of producing
components that qualify for the advanced manufacturing
production credit, section 45X. ABC is also entitled to a work
opportunity tax credit under section 51(a). ABC's activities
generate an advanced manufacturing production credit of
$100,000 from a facility with an IRS-issued registration number,
and a work opportunity tax credit of $50,000. ABC has no other
business credits, including business credit carryforwards to the
year.
ABC reports its current work opportunity tax credit and
advanced manufacturing production credit on Form 3800, Part

Column (c), Number of items. If in Part V you listed multiple
facilities or multiple pass-through entities for any credit, enter in
column (c) of Part III the number of facilities and/or pass-through
entities listed for that credit in Part V.
Column (d), Pass-through or transfer credit EIN.
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Instructions for Form 3800 (2023)

Lines 1c and 4i

III. On its Part III, line 4b (Form 5884), ABC enters 1 in column
(c), leaves column (d) blank, and enters $50,000 in column (e),
credits from non-passive activities.
ABC makes an elective payment election for the advanced
manufacturing production credit by completing line 1b of Part III
of Form 3800 as follows. Column (b) is the IRS-issued
registration number. Column (c) is 1 because ABC has only one
facility. Column (d) is blank because ABC is not transferring any
of its credits. Column (e) is $100,000, the amount of the
advanced manufacturing production credit for ABC, figured on
Form 7207. Column (f) is blank because none of the credit is
subject to the passive activity limitation rules. Column (g) is
blank because ABC is not transferring any of its credit. Column
(h) is $100,000, the gross elective payment election amount. (If
ABC had multiple facilities in which it produced eligible
components, it would have obtained a registration number for
each facility and would list those facilities separately in Part V of
Form 3800, and then provide the aggregate amounts in Part III.)
ABC enters $100,000 of advanced manufacturing production
credit (Form 7207) on line 1 of Part I, and $50,000 of work
opportunity credit (Form 5884) on line 30 of Part II. For Part III,
line 1b, column (i), ABC first determines its allowed credit after
the limitations figured on lines 11 through 17 of Part II. For
purposes of this example, ABC has $75,000 on line 17 of Part II.
Under the credit ordering and limitation rules, all $50,000 of the
work opportunity credit is used before any advanced
manufacturing production credit. This leaves $25,000 allowable
credit remaining, so ABC enters $25,000 of advanced
manufacturing production credit on line 38 of Part II. After
determining the amount of allowed general business on line 38,
ABC enters unused advanced manufacturing production credit
of $75,000 on line 1b, column (i) of Part III. This net elective
payment election amount is also reported on designated line of
ABC’s return. See the instructions for line 6 of Part III, column (h)
and (i), below.

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.

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Partners and S corporation shareholders, see Treatment of
partners 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.
Taxable income attributable to the sole proprietorship or your
interest in the pass-through entity

Line 11 ×

Your taxable income for the year

The sum of the fractions used for determining the limits can't
exceed 1. 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 2024. For information on how to
figure your taxable income for the year, your taxable income
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.

Limitation on Certain Credits Reported in Part III
The aggregate amount from each credit form is usually reported
on the appropriate line of Form 3800, Part III, to reflect
self-generated credit sources and all pass-through entity
sources. However, certain credits have limitations imposed. They
include:
• Form 3468, Part VI, Section F, line 11c—$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); and
• Form 8882, line 7—$150,000 limitation for the overall credit
(reported on Part III, line 1k).

Line 1e

When reporting the disabled access credit from Form 8826 on
Part III, line 1e, don't enter more than $5,000.

Line 1f

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.

Cooperatives, estates, and trusts, enter the applicable part of the
amount from Form 8835, Part II, line 17. All others, enter the
applicable part of the amount from Form 8835, Part II, line 15.
Don't enter an amount from Form 8835 that is included on Form
3800, Part III, line 4e.

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.

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.

Line 1k

Note. Any carryforward of the qualifying therapeutic discovery
project credit may be claimed on Part IV, line 2w.

Instructions for Form 3800 (2023)

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.

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• Form 1120-PC, U.S. Property and Casualty Insurance
Company Income Tax Return, line 15g.
• Form 1120-RIC, U.S. Income Tax Return for Regulated
Investment Companies, line 28h.
• Form 1120-REIT, U.S. Income Tax Return for Real Estate
Investment Trusts, line 25h.
• Form 1041, U.S. Income Tax Return for Estates and Trusts
Schedule G, line 18a.
• Form 1041-N, U.S. Income Tax Return for Electing Alaska
Native Settlement, line 19.
• Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral
Trusts, line 18.
• Form 990-T, Exempt Organization Business Income Tax
Return Part III, line 6g.
• Form 1040, U.S. Individual Income Tax Return Schedule 3,
line 13c.

Line 1bb

Enter the amount from Form 8904, Credit for Oil and Gas
Production from Marginal Wells, line 8, or from the applicable
line of your Schedule K-1. See the Instructions for Form 8904 for
more information.

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.

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Line 4d

When reporting the disabled access credit from Form 8826 on
Part III, line 4e, don't enter more than $5,000 in columns (e) and
(f).

Line 4h

Part IV. Carryovers of General
Business Credits (GBCs) or Eligible
Small Business Credits (ESBCs)

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.

Line 6, column (g)

Use Parts IV and VI to record the carryforwards and carrybacks
as shown in your business records before application of the
credits to the current year tax. The information on Parts IV and VI
comes from your tax returns and schedules for prior years (and
subsequent year, for carrybacks). These include Form 3800,
Schedules K-1, and your related work papers. If you checked the
boxes on Part I, line 4, and Part II, line 34, you must attach the
required statement, discussed next. See Carryback and
Carryforward of Unused Credit, earlier.

Partners and shareholders enter the distributive share of each
purchased credit on the applicable line of their Form 3800, Part
III.

Required statement. For each credit, attach a statement with
the following information.
• Show the tax year in which 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.

If you are a partnership or S corporation that received eligible
credit(s) from transferor(s) under a section 6418 election, report
the positive amounts included in the total of line 6, column (g) on
Schedules K and K-1. See the instructions for Form 1065 and
Form 1120-S for the information that you must provide to your
partners or shareholders to report their distributive share of such
credits on their Forms 3800 attached to their income tax returns.

Line 6, column (h)

Partnerships, S corporations, and tax-exempt entities with no
UBTI report the total elective payment election amount from Part
III, line 6, column (h), on the designated line of your return,
shown below. See also the instructions for Forms 1065, 1120-S,
and 990-T for additional reporting information.
• Form 1120-S, U.S. Income Tax Return for an S Corporation,
line 24d.
• Form 1065, U.S. Return of Partnership Income, line 29.
• Form 990-T, Exempt Organization Business Income Tax
Return Part III, line 6g.

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

Line 6, column (i)

If you are required to complete Parts I and II of Form 3800 to
determine general business credit allowed for the current year (if
any), report the total net elective payment amount from Part III,
line 6, column (i), on the designated line of your return shown
below.

!

CAUTION

A tax-exempt entity with UBTI related to the facility or
property for which you made a section 6417 election
must complete Parts I and II.

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.

• Form 1120, U.S. Corporation Income Tax Return Schedule J,
line 22.
• Form 1120-F, U.S. Income Tax Return of a Foreign
Corporation, line 5j .
• Form 1120-L, U.S. Life Insurance Company Income Tax
Return, line 27i.
• Form 1120-H, U.S. Income Tax Return for Homeowners
Associations, line 23f.
• Form 1120-POL, U.S. Income Tax Return for Certain Political
Organizations, line 23d.
• Form 1120-C, U.S. Income Tax Return for Cooperative
Associations, line 30i.

Column (a), Credits carried over to tax year 2023. This
column lists the credits from prior years (or subsequent year, for
carrybacks). Keywords from the credit title are provided in
parentheses. See the credit form for the complete name and
description of the credit.
Column (b), Check if non-passive. Check the box if the credit
is non-passive based on your level of participation.
Column (c), Year. Enter the earliest year.

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Instructions for Form 3800 (2023)

Transferees enter the amount of purchased credit from the
applicable line(s) of Part III as a positive number(s) in column (g),
and enter relevant information provided by the transferor in
columns (a), (b), (c), (d), and (e) (as applicable). You must also
attach each transfer election information provided by the
transferor to take into account your purchased credits in Part I
and Part II of Form 3800. See Transfer of Eligible Credits Under
Section 6418, earlier.

Column (d), Pass-through entity EIN. If the credit was
allocated to you from a pass-through entity, enter the EIN of the
pass-through entity. If multiple pass-through entities are listed for
the credit in Part VI, enter the EIN of the entity allocating the
greatest amount of the credit to you.
Column (e), Credit carrybacks to current year. This column
is used when Form 3800 is being submitted with an amended
return. Enter the amount carried back from a subsequent year to
the year for which you are filing the amended return.

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Part VI. Breakdown of Aggregate
Amounts in Part IV

No part of the unused credit for any year attributable to

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

If any of the amounts entered in Part IV (aside from totals) are
aggregate figures from more than 1 year or more than 1
pass-through entity, provide breakdowns of those figures by tax
year and by the EIN of the pass-through entity, if applicable, in
Part VI. Use only the columns applicable for the particular credits
you are reporting.

first tax year for which that credit was first allowable,
including new IRA 2022 energy credits. See Carryback and
Carryforward of Unused Credit, earlier.

Column (f), Carryforwards (excluding ESBCs). Include in
this column carryforwards from all prior years, excluding ESBCs.

Example. You have accrued a disabled access credit (Form
8826) of $100 from Partnership 1 in 2019 and $30 from
Partnership 2 in 2021. The passive activity rules apply to both of
these activities for you. On Part VI, line 1, in column (a), enter 1e,
which refers to the line in Part IV where the disabled access
credit is listed. In column (b) of line 1 of Part VI, leave the box
unchecked to indicate that this disabled access credit is from an
activity that is a passive activity for you. Enter 2019 in column
(c). In column (d), enter the EIN of Partnership 1. Leave column
(e) blank. Enter $100 in column (f) if Partnership 1 is not an ESB.
If Partnership 1 is an ESB, leave column (f) blank and enter $100
in column (g). For the credit from Partnership 2, repeat similar
steps on line 2 of Part VI.
On Part IV, line 1e, leave unchecked the box in column (b),
enter 2019 in column (c), enter the EIN of Partnership 1 in
column (d) because Partnership 1 allocated the greatest amount
of the credit to you, and enter $130 in column (f) if neither
partnership is an ESB. If either Partnership 1 or Partnership 2 is
an ESB, enter the appropriate amounts in column (g) instead of
column (f).

Column (g), ESBC carryforwards. Include in this column
carryforwards of ESBCs from all prior years.

Line 1. Lines 1a through 1ff list the same credits shown on Part
III, lines 1a through 1ff.
Carryforward of certain other credits. Use new Part IV,
line 1zz, to enter any carryforward to 2023 of any unused credit
from the general business credits no longer listed on Form 3800
due to, for example, expiration of a tax provision. The pre-2008
section 42 low-income housing credit should be reported on Part
IV, line 2b.
Note. If a carryforward amount is entered on Part IV, line 1zz,
see the instructions for Part I, line 4, for the statement to attach.

!

If any carryforward amount is entered on Part IV, line 1a
through 1zz, see Required Statement, earlier.

CAUTION

Line 2. Lines 2a through 2w are for expired credits for which
only carryforwards are allowed. Use line 2yy for the carryforward
of any credit not listed for which only carryforwards are generally
allowed, and write the name and form number of the credit on
line 2yy in column (a). See Required Statement, earlier, if you
revised any carryforwards on line 2.

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.

Line 3. This line is for carryforwards and carrybacks of the
empowerment zone credit (Form 8844) and carryforwards of the
renewal community employment credit.

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.

Line 4. Lines 4a through 4k are for carryforwards and
carrybacks of specified credits identified in section 38(c)(4)(B).

Part V. Breakdown of Aggregate
Amounts in Part III for
Facility-by-Facility, Multiple
Pass-Through Entities, etc.

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.

If any of the amounts entered in Part III (aside from totals) are
aggregate figures from more than 1 year or more than 1
pass-through entity, provide breakdowns of those figures by tax
year and by the EIN of the pass-through entity, if applicable, in
Part VI. Use only the columns applicable for the particular credits
you are reporting.
If you elected payment or transferred a credit (or portion
thereof) for a facility or property on Part III, enter the amounts
and information (including IRS-issued registration number) for
each facility or property in columns (a), (b), (d)–(h) (if applicable).
If you transferred a credit (or portion thereof) under section 6418,
enter the amount in column (g) as a negative number. See
Transfer of Eligible Credits Under Section 6418, earlier.
Instructions for Form 3800 (2023)

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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.

TREASURY/IRS
AND OMB USE
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Instructions for Form 3800 (2023)