3800 General Business Credit

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Form

3800

General Business Credit

OMB No. 1545-0895

2023

Go to www.irs.gov/Form3800 for instructions and the latest information.
You must include all pages of Form 3800 with your return.

Department of the Treasury
Internal Revenue Service

Attachment
Sequence No. 22
Identifying number

Name(s) shown on return

A

Corporate Alternative Minimum Tax (CAMT) and Base Erosion Anti-Abuse Tax (BEAT). Are you both (a) an “applicable
corporation” within the meaning of section 59(k)(1) for the CAMT, and (b) an “applicable taxpayer” within the meaning of
section 59A(e) for the BEAT? See instructions . . . . . . . . . . . . . . . . . . . . .
Yes
No

TREASURY/IRS
AND OMB USE
ONLY DRAFT
} 2023
September 13,
}
DO NOT FILE
Part I
1
2

3
4

5
6

Non-passive credits from Part III, line 2: combine column (e) with non-passive amounts from column
(g). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . .
Passive credits from Part III, line 2: combine column (f) with passive amounts
in column (g). See instructions . . . . . . . . . . . . . . . .
2
Enter the applicable passive activity credits allowed for 2023. See instructions . . . . .
Carryforward of general business credit to 2023. See instructions for statement to attach .
Check this box if the carryforward was changed or revised from the original reported amount
Carryback of general business credit from 2024. See instructions . . . . . . . . .
Add lines 1, 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . . . .

Part II
7

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

1

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3
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5
6

Allowable Credit

Regular tax before credits:
• Individuals. Enter the sum of the amounts from Form 1040, 1040-SR, or
1040-NR, line 16; and Schedule 2 (Form 1040), line 2.
• Corporations. Enter the amount from Form 1120, Schedule J, Part I, line 1;
or the applicable line of your return.

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8

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• Estates and trusts. Enter the sum of the amounts 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.

8

9

Alternative minimum tax:
• Individuals. Enter the amount from Form 6251, line 11.
• Corporations. Enter the amount from Form 4626, Part II, line 13.
• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54.
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10a Foreign tax credit . . . . . . . . .
b Certain allowable credits (see instructions) .
c Add lines 10a and 10b . . . . . . .

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10a
10b
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10c

Add lines 7 and 8

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11

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

12
13

Net regular tax. Subtract line 10c from line 7. If zero or less, enter -0- . . .
Enter 25% (0.25) of the excess, if any, of line 12 (line 11 for corporations) over
$25,000. See instructions . . . . . . . . . . . . . . . . .

14

Tentative minimum tax:
• Individuals. Enter the amount from Form 6251, line 9.
• Corporations. Enter -0-.
• Estates and trusts. Enter the amount from Schedule I
(Form 1041), line 52.

15
16
17

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

For Paperwork Reduction Act Notice, see separate instructions.

}

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has been

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an ownership

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change,

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acquisition,

Cat. No. 12392F

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or

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17

Form 3800 (2023)

Page 2

Form 3800 (2023)

Part II

Allowable Credit (continued)

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

Multiply line 14 by 75% (0.75). See instructions

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18

19

Enter the greater of line 13 or line 18 .

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19

20

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

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20

21

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

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21

22

Combine the amounts from line 3 of Part III, column (e), with the sum of the non-passive activity credit
amounts in Part IV, line 3, column (e) plus column (f) . . . . . . . . . . . . . . . . .

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TREASURY/IRS
AND OMB USE
ONLY DRAFT
September 13, 2023
DO NOT FILE
23

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

22

23

24

Enter the applicable passive activity credit allowed for 2023. See instructions

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24

25

Add lines 22 and 24

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25

26

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

26

27

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

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27

28

Add lines 17 and 26

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28

29

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

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29

30

Enter the general business credit from line 5 of Part III: combine column (e) with non-passive amounts
in column (g). See instructions . . . . . . . . . . . . . . . . . . . . . . . .

30

31

Reserved .

32

Passive activity credits from line 5 of Part III: combine column (f) with passive
amounts in column (g). See instructions . . . . . . . . . . . . .

32

33

Enter the applicable passive activity credits allowed for 2023. See instructions .

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34

Carryforward of business credit to 2023. Enter the amount from line 5 of Part IV, column (f), and line 6
of Part IV, column (g). See instructions for statement to attach . . . . . . . . . . . . .

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31

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33

Check this box if the carryforward was changed or revised from the original reported amount .
35

34

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Carryback of business credit from 2024. Enter the amount from line 5 of Part IV, column (e). See
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

35

36

Add lines 30, 33, 34, and 35 .

37

Enter the smaller of line 29 or line 36

38

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

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37

• Individuals. Schedule 3 (Form 1040), line 6a.
• Corporations. Form 1120, Schedule J, Part I, line 5c.
• Estates and trusts. Form 1041, Schedule G, line 2b.

}

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38
Form 3800 (2023)

Part III

TREASURY/IRS
AND OMB USE
ONLY DRAFT
September 13, 2023
DO NOT FILE

Page 3
Current Year General Business Credits (GBCs) (see instructions). If there is more than one credit amount to report on lines 1a through 1zz, line 3, or
lines 4a through 4z, enter the number of items you have for that line in column (c) and complete Part V.

Form 3800 (2023)

(b)
Elective
payment or
transfer
registration
number

(a)
Current year credits from:

1a
b
c
d
e
f
g
h
i
j
k
l
m
n
o
p
q
r
s
t
u
v
w
x
y
z
aa
bb
cc
dd
ee
ff
gg
hh
ii
jj
zz
2

Form 3468, Part II
. .
Form 7207 . . . . .
Form 6765 . . . . .
Form 3468, Part III . .
Form 8826 . . . . .
Form 8835, Part II . . .
Form 7210 . . . . .
Form 8820 . . . . .
Form 8874 . . . . .
Form 8881, Part I . . .
Form 8882 . . . . .
Form 8864 (diesel) . .
Form 8896 . . . . .
Form 8906 . . . . .
Form 3468, Part IV . .
Form 8908 . . . . .
Reserved (45Z) . . . .
Form 8910 . . . . .
Form 8911, Part II . . .
Form 8830 . . . . .
Form 7213, Part II . . .
Form 3468, Part V . . .
Form 8932 . . . . .
Form 8933 . . . . .
Form 8936, Part II . . .
Reserved . . . . .
Form 8936, Part V . . .
Form 8904 . . . . .
Form 7213, Part I . . .
Form 8881, Part II . . .
Form 8881, Part III . .
Form 8864, line 8 . . .
Reserved (1gg)
. . .
Reserved (1hh)
. . .
Reserved (1ii) . . . .
Reserved (1jj) . . . .
Other credits . . . .
Add lines 1a through 1zz

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(d)
(c) Pass-through
#
or transfer
items credit entity
EIN

(e)
Credits from
non-passive
activities

(g)
(h)
(f)
Credit transfer election
Gross elective
Credits from
amount (enter amounts
payment election
passive activities
transferred out as a
amount
negative amount)

(i)
(j)
Net elective
Combine columns
payment election (e), (f), and (g), less
amount
column (i)

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Form 3800 (2023)

Part III

TREASURY/IRS
AND OMB USE
ONLY DRAFT
September 13, 2023
DO NOT FILE

Page 4
Current Year General Business Credits (GBCs) (see instructions). If there is more than one credit amount to report on lines 1a through 1zz, line 3, or
lines 4a through 4z, enter the number of items you have for that line in column (c) and complete Part V. (continued)

Form 3800 (2023)

(b)
Elective
payment or
transfer
registration
number

(a)
Current year credits from:

3
4
a
b
c
d
e
f
g
h
i
j
k
l
m
z
5
6

Form 8844 . . . .
Specified credits:
Form 3468, Part VI .
Form 5884 . . . .
Form 6478 . . . .
Form 8586 . . . .
Form 8835, Part II
.
Form 8846 . . . .
Form 8900 . . . .
Form 8941 . . . .
Form 6765 ESB credit
Form 8994 . . . .
Form 3468, Part VII .
Reserved (4l) . . .
Reserved (4m) . . .
Other specified credits
Add lines 4a through 4z
Add lines 2, 3, and 5 .

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(d)
(c) Pass-through
#
or transfer
items credit entity
EIN

(e)
Credits from
non-passive
activities

(g)
(h)
(f)
Credit transfer election
Gross elective
Credits from
amount (enter amounts
payment election
passive activities
transferred out as a
amount
negative amount)

(i)
(j)
Net elective
Combine columns
payment election (e), (f), and (g), less
amount
column (i)

Form 3800 (2023)

Page 5

Form 3800 (2023)

Part IV

Carryovers of General Business Credits (GBCs) or Eligible Small Business Credits (ESBCs)
(see instructions)

(g)
(b)
(e)
(f)
(d)
Eligible small
Check if (c)
Credit
Carryforwards
Pass-through
business credit
nonYear
carrybacks to
(excluding
entity EIN
(ESBC)
passive
current year
ESBCs)
carryforwards

(a)
Credits carried over to tax year 2023

TREASURY/IRS
AND OMB USE
ONLY DRAFT
September 13, 2023
DO NOT FILE
1a
b
c
d
e
f
g
h
i
j
k
l
m
n
o
p
q
r
s
t
u
v
w
x
y
z
aa
bb
cc
dd
ee
ff
gg
hh
ii
jj
zz
2
a
b
c
d
e
f
g
h
i
j
k
l

Form 3468, Part II (coal, gasification) . . . . .
Form 7207 (manufacturing production) . . . . .
Form 6765 (research) . . . . . . . . . .
Form 3468, Part III (advanced energy) . . . . .
Form 8826 (disabled access) . . . . . . . .
Form 8835, Part II (renewable electricity) . . . .
Form 7210 (clean hydrogen) . . . . . . . .
Form 8820 (orphan drug) . . . . . . . . .
Form 8874 (new markets) . . . . . . . . .
Form 8881, Part I (pension plan startup) . . . .
Form 8882 (employer-provided childcare) . . . .
Form 8864 (biodiesel and renewable diesel) . . .
Form 8896 (low sulfur diesel fuel)
. . . . . .
Form 8906 (distilled spirits)
. . . . . . . .
Form 3468, Part IV (advanced manufacturing) . .
Form 8908 (energy-efficient home) . . . . . .
Reserved . . . . . . . . . . . . . .
Form 8910 (alternative motor vehicle) . . . . .
Form 8911, Part II (alternative fuel refueling) . . .
Form 8830 (enhanced oil recovery) . . . . . .
Form 7213, Part II (zero-emission nuclear production)
Form 3468, Part V (reserved) . . . . . . . .
Form 8932 (differential wage) . . . . . . . .
Form 8933 (carbon oxide sequestration) . . . .
Form 8936, Part II (clean vehicle) . . . . . . .
Reserved . . . . . . . . . . . . . .
Form 8936, Part V (commercial clean vehicle) . .
Form 8904 (oil and gas production) . . . . . .
Form 7213, Part I (advanced nuclear production) .
Form 8881, Part II (pension auto enrollment) . . .
Form 8881, Part III (military spouse) . . . . . .
Form 8864 (sustainable aviation fuel mixture) . . .
Reserved . . . . . . . . . . . . . .
Reserved . . . . . . . . . . . . . .
Reserved . . . . . . . . . . . . . .
Reserved . . . . . . . . . . . . . .
Other . . . . . . . . . . . . . . . .
Credits for which only carryforwards are allowed:
Form 5884-A (employee retention) . . . . . .
Form 8586 (low-income housing) (pre-2008) . . .
Form 8845 (Indian employment) . . . . . . .
Form 8907 (nonconventional source fuel) . . . .
Form 8909 (energy efficient appliance) . . . . .
Form 8923 (mine rescue team training) . . . . .
Form 8834 (qualified plug-in electric vehicle) . . .
Form 8931 (agricultural chemicals security) . . .
Form 1065-B (GBCs from electing partnership) . .
Form 5884 (work opportunity) (pre-2007) . . . .
Form 6478 (alcohol fuel) (pre-2005) . . . . . .
Form 8846 (employer taxes) (pre-2007) . . . . .

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Form 3800 (2023)

Page 6

Form 3800 (2023)

Part IV

Carryovers of General Business Credits (GBCs) or Eligible Small Business Credits (ESBCs)
(see instructions) (continued)
(a)
Credits carried over to tax year 2023

(g)
(b)
(e)
(f)
(d)
Eligible small
Check if (c)
Credit
Carryforwards
Pass-through
business credit
nonYear
carrybacks to
(excluding
entity EIN
(ESBC)
passive
current year
ESBCs)
carryforwards

TREASURY/IRS
AND OMB USE
ONLY DRAFT
September 13, 2023
DO NOT FILE
m Form 8900 (railroad track maintenance) (pre-2008) . .
n Trans-Alaska pipeline liability fund credit . . . . .
o Form 5884-A, Section A (employers affected by Hurricane
Katrina, Rita, or Wilma) . . . . . . . . . . .
p Form 5884-A, Section B (Hurricane Katrina housing) .
q Form 5884-A, Section A (affected Midwestern disaster
area employers) . . . . . . . . . . . . .
r Form 5884-A, Section B (employer housing) . . . .
s Form 5884-B (new hire retention)
. . . . . . .
t Form 8847 (contributions to community development
corporations) . . . . . . . . . . . . . .

u
v
w
yy
zz
3
4
a
b
c
d
e
f
g
h
i
j
k
l
m
z
5
6

Form 8861 (welfare to work) . . . . . . . . .
Form 8884 (New York Liberty Zone business employee)
Form 8942 (therapeutic drug) . . . . . . . . .
Other credits (see instructions) . . . . . . . .
Add lines 1a through 1zz and 2a through 2yy . . . .
Form 8844 (empowerment zone) . . . . . . . .
Specified credits:
Form 3468, Part VI (energy) . . . . . . . . .
Form 5884 (work opportunity) . . . . . . . . .
Form 6478 (biofuel producer) . . . . . . . . .
Form 8586 (low-income housing) (post-2007) . . . .
Form 8835 (renewable electricity) . . . . . . .
Form 8846 (employer taxes) . . . . . . . . .
Form 8900 (railroad track maintenance) . . . . .
Form 8941 (employer health insurance)
. . . . .
Form 6765 ESB credit (research) . . . . . . . .
Form 8994 (paid family and medical leave) . . . .
Form 3468, Part VII (rehabilitation) (post-2007) . . .
Reserved (4l) . . . . . . . . . . . . . .
Reserved (4m) . . . . . . . . . . . . . .
Other specified credits . . . . . . . . . . .
Add lines 4a through 4z . . . . . . . . . . .
Add lines 2zz, 3, and 5 . . . . . . . . . . .

Form 3800 (2023)

Form 3800 (2023)

Part V

(a)
Line number
from Part III

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38

TREASURY/IRS
AND OMB USE
ONLY DRAFT
September 13, 2023
DO NOT FILE

Page 7

Breakdown of Aggregate Amounts on Part III for Facility-by-Facility, Multiple Pass-Through Entities, etc. (see instructions)
(b)
Elective payment or transfer
registration number

(c)
Pass-through or
transfer credit
entity EIN

(e)
(d)
Current year credits
Current year credits
from passive activity
from non-passive
before passive activity
activities
credit limitation

(f)
Credit transfer
election amount

(g)
Gross elective
payment election
amount

(h)
Net elective
payment election
amount

(i)
Carryover of passive
activity credit
allowable in
current year

Form 3800 (2023)

Page 8

Form 3800 (2023)

Part VI

Breakdown of Aggregate Amounts in Part IV (see instructions)
(a)
Line number
from Part IV

(b)
Check if
non-passive

(c)
Year

(d)
Pass-through
entity EIN

(e)
Credit carrybacks to
current year

(f)
Carryforwards
(excluding ESBCs)

(g)
Eligible small business
credit (ESBC)
carryforwards

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TREASURY/IRS
AND OMB USE
ONLY DRAFT
September 13, 2023
DO NOT FILE

Form 3800 (2023)