Forma 3800 Utasítások
Utasítások forma 3800, General Business Credit
Rev. 2023
Kapcsolódó űrlapok
- Forma 3800 - Általános üzleti hitel
Department of the Treasury
Internal Revenue Service
2023
Instructions for Form 3800
General Business Credit
Section references are to the Internal Revenue Code unless
otherwise noted.
New military spouse retirement plan eligibility credit for
small employers. The SECURE 2.0 Act of 2022 added section
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.
Future Developments
For the latest information about developments related to Form
3800 and its instructions, such as legislation enacted after they
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.
What’s New
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.
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.
Pre-filing registration requirement. If you intend to make an
elective payment election and/or a transfer election on Form
3800, you must complete a pre-filing registration before you file
your tax return. See Registering for and Making Elective
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.
Elective payment election. Beginning with tax year 2023,
certain applicable entities and electing taxpayers can elect to
treat certain IRA 2022 business credits as elective payments.
Certain eligible taxpayers can elect to treat CHIPS 2022 credits
as elective payments. Any overpayments may result in refunds.
Section 6417 or Section 48D, later.
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.
Transferring credits. Taxpayers may make an election to
Reminders
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.
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.
New Part IV. Carryovers of General Business Credits or Eli-
gible 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. As used in these instructions, “carryover”
includes carryforwards and carrybacks.
General Instructions
Partnerships and S corporations must always complete
the source credit form unless they received the credit as
a transfer from an unrelated eligible taxpayer. All other
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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.
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, report the credit directly on Form 3800. The following
exceptions apply (unless you received the credit as a transfer
from an unrelated eligible taxpayer).
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.
You are claiming the investment credit (Form 3468) or the
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biodiesel, renewable diesel, or sustainable aviation fuel credit
(Form 8864).
You are an estate or trust and the source credit must be
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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.
Feb 7, 2024
Cat. No. 10622Q
You are a cooperative and the source credit can or must be
An Indian tribal government or a subdivision or instrumentality
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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.
thereof;
Any Alaska Native Corporation (as defined in section 3 of the
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Alaska Native Claims Settlement Act (43 U.S.C. 1602(m))); and
Any corporation operating on a cooperative basis that is
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engaged in furnishing electric energy to persons in rural areas.
Who Must File
Taxpayer making an elective payment election for certain
IRA 2022 credits. In addition to these applicable entities,
certain taxpayers (as defined under sections 6417(d)(1)(B),
6417(d)(1)(C), and 6417(d)(1)(D)); and partnerships and S
corporations under section 6417(c), can make the elective
payment election for the clean hydrogen credit, the carbon oxide
sequestration credit, and the advanced manufacturing
production credit reported in Part III.
You must file Form 3800 to claim any of the general business
credits.
Partnerships and S corporations. Partnerships and S
corporations that make elective payment elections, transfer
elections (as transferor), or receive a credit from a transfer (as
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
Partners and shareholders report their share of each transferred
credit received from partnerships and S corporations on the
applicable line of Part III of the partner’s or shareholder’s Form
3800.
Eligible taxpayer making an election to transfer certain IRA
2022 credits. IRA 2022 also allows eligible taxpayers
(taxpayers not described in section 6417(d)(1)(A)) and
separately partnerships and S corporations under section
6418(c) to make elections to transfer certain IRA 2022 business
credits (or portion thereof) reported in Part III to an unrelated
person for cash.
Eligible taxpayer making an elective payment election for
CHIPS 2022 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.
Applicable entity. Applicable entities that make an elective
payment election for certain IRA 2022 credits must complete
Form 3800 and their tax return. See Applicable entity making an
elective payment election on IRA 2022 credits, below, for more
information.
Additional Information
See the specific instructions for Part III to make the elective
payment elections and transfer elections.
Elective Payment Elections and Transfer
Elections
Registering for and Making Elective Payment and
Transfer Elections
CHIPS 2022 and IRA 2022 allow applicable entities or certain
taxpayers to treat certain business credits as payments of
federal income tax, or, in the case of partnerships or S
corporations, to allow payments in the amount of such credits.
If making an elective payment or transfer election, you must do
the following.
Applicable entity making an elective payment election on
IRA 2022 credits. IRA 2022 extends, modifies, or creates
several energy-related investment and production tax credits.
These credits are taken as general business credits. IRA 2022
also created new section 6417, which permits an applicable
entity to make an elective payment election with respect to each
applicable credit reported in Part III.
1. Prior to making the elective payment election on
Form 3800, you must get a registration number for each facility
transfer of credits. Also, see Pub. 5884, Inflation Reduction Act
(IRA) and CHIPS Act of 2022 (CHIPS) Pre-Filing Registration
Tool, for more information about registering prior to making an
elective payment or transfer election.
2. Complete the required form(s) (for example, Form 3468)
on which you calculate the specific general business credit(s).
When completing a specific general business credit form, you
must provide the registration number you received after
completing step 1. You may also have to attach any information
required regarding the entries made on the specific general
business credit form.
3. Complete the required lines on Form 3800. If you’re liable
for tax, you must first consider if any part of the general business
credit(s) may be applied against tax. See Part I and Part II and
election, you will need to complete the appropriate line(s) in Part
III. See Part III. Current-Year General Business Credits, later, for
more information. In addition, you may also need to complete
Part V. See Part V. Breakdown of Aggregate Amounts in Part III
for Facility-by-Facility, Multiple Pass-Through Entities, etc., later,
for information regarding when you must complete Part V.
Under section 6417(d)(1)(A), applicable entities are defined
as:
State and local governments,
Indian tribal governments,
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Alaska Native Corporations,
The Tennessee Valley Authority,
Rural electric cooperatives, and
Other tax-exempt entities.
Proposed regulations have been published that provide a
more detailed definition of an applicable entity. Entities may rely
on the definitions in the proposed regulations for tax years
ending before final regulations are published, provided the entity
follows the proposed regulations in their entirety and in a
consistent manner with respect to all elections made under
The detailed description in the proposed regulations includes
the following.
4. Attach all specific general business credit forms and Form
An organization exempt from the tax imposed by subtitle A by
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3800 to your return. See Part III, later, and your return
reason of section 501(a);
The government of any U.S. territory or political subdivision or
instructions for where to report the elective payment election.
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instrumentality thereof;
Any State, the District of Columbia, or a political subdivision or
Note. Completion of the pre-filing registration requirements and
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receipt of a registration number does not, by itself, mean that you
instrumentality thereof;
The Tennessee Valley Authority;
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Instructions for Form 3800 (2023)
have earned the credit and made a proper election under section
48D(d), 6417, or 6418.
(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:
A registration number is valid only for the tax year for which it
was obtained. It must be renewed if an elective payment election
or transfer is sought in a subsequent year. Changes with respect
to one or more credit properties, including changes in ownership,
require the applicable entity, electing taxpayer, or eligible
taxpayer under section 48D(d) to file an amended registration to
reflect the new facts.
The tax year following the last tax year of the carryforward
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period, or
The tax year in which the individual taxpayer dies or other
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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, Credit for Increasing
Research Activities.
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. See the tax year 2023
instructions for the credit forms.
A qualified small business is defined differently than an
eligible small business. See Qualified Small Business
Carryback and Carryforward of
Unused Credit
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CAUTION
and Eligible Small Business in the Instructions for Form
6765 for definitions.
For purposes of carryback and carryforward rules, 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 a
net elective payment election amount in Part III, column (i), for
the tax year. However, any credit amounts allowed to you as a
net elective payment election amount in Part III, column (i) are
treated as payments and are not considered unused credits for
purposes of carryback and carryforward rules.
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.
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:
The carryforward must be reduced if there has been a
recapture, which can occur due to change in ownership
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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.
You filed as single in the credit year, but filed a joint return in
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the carryback or carryforward year;
You filed a joint return in the credit year, but filed a joint return
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with a different spouse in the carryback or carryforward year; or
You were married and filed a separate return in the credit year,
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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.
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.
In general, no part of the unused credit for any year
attributable to any credit can be carried back to any tax
year before the first tax year for which that credit was first
TIP
allowable. However, this general rule does not apply to unused
credits listed in section 6417(b), which may be carried back 3 tax
years. A “specified credit” cannot be carried back to any tax year
before the first tax year for which that specified credit was
determine which credits are allowed first.
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.
In general, unused general business credits may be carried
back 1 year and carried forward 20 years. Unused marginal oil
and gas well production credits may be carried back 5 years and
carried forward 20 years. Unused credits listed in section
6417(b) may be carried back 3 years and carried forward 20
years.
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
Any qualified business credits (as defined in section 196(c))
that are unused after the last tax year of the carryforward period
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Instructions for Form 3800 (2023)
overpayment, reduce your contribution by your share of the
refund.
Alternative fuel vehicle refueling property credit (Form 8911,
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Part II).
Mine rescue team training credit (carryforward only).
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Attach a copy of the computation to your amended return or
application for tentative refund.
Agricultural chemicals security credit (carryforward only).
Credit for employer differential wage payments (Form 8932).
Carbon oxide sequestration credit (Form 8933).
Credit Ordering Rule
Qualified plug-in electric vehicle credit (carryforward only).
New clean vehicle credit (Form 8936, Part II).
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:
Credit for small employer health insurance premiums (Form
8941).
Employee retention credit for employers affected by qualified
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Carryforwards to that year, the earliest ones first;
The general business credit earned in that year; and
The carryback to that year.
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disasters (carryforward only).
Employer credit for paid family and medical leave (Form
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8994).
Credit for auto-enrollment (Form 8881, Part II).
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If your general business credits exceed your tax liability limit
Zero-emission nuclear power production (Form 7213, Part II).
Sustainable aviation fuel (Form 8864, line 8).
figured in Part II, the credits are generally used in the following
order and based on the order shown under Order in which
credits are used next. Credit amounts allowed as a net elective
payment election amount in column (i) of Part III are treated as
payments and are not considered used or unused credits for
carryback and carryforward rules.
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).
Credits reported on line 2 of Part III, columns (e), (f), and (g),
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plus line 2zz of Part IV, columns (e) and (f).
Credit ordering for taxpayers making elective payment
election. If you made an elective payment election for certain
current credits reported on Part III, credit amounts allowed as a
net elective payment election amount in column (i) of Part III are
treated as payments and are not considered for carryback and
carryforward rules.
Credits reported on Part II, line 25.
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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).
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This also applies to applicable entities. Any applicable entity
with unrelated business income tax (UBIT) under section 512
uses an applicable credit with respect to a facility or property
only if it is not part of the net elective payment election amount in
column (i) of Part III and regardless of whether or not such facility
or property was used in connection with the unrelated business.
See the examples on how to calculate the net elective payment
election amounts in column (i), later.
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 generally used in the
following order.
Investment credit (in the following order—rehabilitation credit,
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energy credit, qualifying advanced coal project credit, qualifying
gasification project credit, qualifying advanced energy project
credit, qualifying therapeutic discovery project credit
(carryforward only), and advanced manufacturing investment
credit.) (Form 3468, Parts II, III, IV, VI, and VII).
Eligible Small Business
An eligible small business is:
Work opportunity credit (Form 5884).
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A corporation whose stock is not publicly traded,
A partnership, or
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Biofuel producer credit (Form 6478).
Credit for increasing research activities (Form 6765).
Low-income housing credit (Form 8586).
A sole proprietorship.
Enhanced oil recovery credit (Form 8830).
The average annual gross receipts of the corporation,
Disabled access credit (Form 8826).
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.
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).
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
Orphan drug credit (Form 8820).
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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
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(Form 8882).
Qualified railroad track maintenance credit (Form 8900).
Biodiesel, renewable diesel (Form 8864).
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Low sulfur diesel fuel production credit (Form 8896).
Credit for oil and gas production from marginal wells (Form
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
8904).
Distilled spirits credit (Form 8906).
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Advanced nuclear power facility production (Form 7213, Part
I).
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Nonconventional source fuel credit (carryforward only).
Energy efficient home credit (Form 8908).
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Energy efficient appliance credit (carryforward only).
Alternative motor vehicle credit (Form 8910, Part II).
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Instructions for Form 3800 (2023)
test as discussed under Eligible Small Business, earlier, for the
tax year that the credit is treated as a current year general
business credit.
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
Part I. Current-Year Credit for Credits
Not Allowed Against Tentative
Minimum Tax (TMT)
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.
Complete Parts III, columns (a) through (h), IV, V, and VI
(if applicable) before completing Parts I and II.
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CAUTION
If you are claiming a refund or credit on an amended return or
AAR (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.
Line 1
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
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CAUTION
Section 6418, later.
Line 2
Report on line 2 the total of all passive activity credit amounts
included on the following lines:
Part III, line 2, columns (f) and (g);
Part IV, line 2zz, columns (e) and (f).
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Line 3
4. The information each individual sought to discover.
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. Do not include specified credits on line 3.
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 used by the non-BBA pass-through entity.
If no credits are allowed, enter -0- on line 3.
If you submit a credit study or other document, please identify
the exact pages that contain the five items of information
described above.
Line 4
Enter the amount of non-passive carryforwards to 2023 of
Note. The above requirements apply to all claimants, including
unused credits that are reported from line 2zz of Part IV, column
(f).
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.
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).
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 for
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.
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.
Line 5
Use Part I, line 5, only when you amend your 2023 return to carry
back unused credits from 2024. Enter the non-passive 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
later, and attach the statement to your return.
Specific Instructions
Complete and attach the appropriate credit forms used to figure
your current year credit. See exceptions under General
Instructions, earlier.
5
Instructions for Form 3800 (2023)
“Sec. 383” or “Sec. 384” in the margin next to your entry on Part
II, line 17.
Part II. Allowable Credit
Line 7
Lines 18 Through 26
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 any triggering event under section 965(i).
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).
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).
Line 22
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.
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
Form 8844 (Part IV, line 3, columns (e) and (f)) will flow to this
line.
Non-pass-through partners. Partners other than pass-through
partners (such as partnerships or S corporations) use Form
8978 and Schedule A (Form 8978)—not Form 3800—to
calculate their reporting year tax net of credits. However, credit
carryforwards resulting from a Form 8978 calculation are
reported on the partner’s next tax year’s Form 3800, Parts IV and
VI, if applicable. See Form 8978 and its instructions.
Line 23
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).
Line 24
Line 10b
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.
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
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 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 credit amounts. Attach a statement providing a
breakout of the non-passive and passive credit amounts on
line 25.
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.
Passive activity credit amounts generally can only be
used to offset positive passive activity income.
!
Line 13
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, earlier.
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, earlier.
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
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.
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
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
6
Instructions for Form 3800 (2023)
business credits reported on Part IV, line 4, column (f), and the
eligible small business credit.
Partners and shareholders report your share of each IRA
2022 credit transferred to a partnership and S corporation on the
applicable line of Part III and Part V (if applicable) of Form 3800.
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 (as
transferee) an eligible credit under section 6418 from an
unrelated taxpayer.
If no credits are allowed, enter -0- on line 33.
See the instructions for Part I, line 3, for the definition of a
passive activity.
Line 34
Elective Payment of Certain Business Credits
Under Section 6417 or Section 48D
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).
An applicable entity, as defined in section 6417(d)(1)(A)
(generally, a governmental or a tax-exempt entity), can elect to
treat current applicable credits as payments against the tax
imposed by Subtitle A for its tax year beginning in 2023.
Because amounts must first be applied to tax (if any) before
being treated as a payment, amounts treated as a payment (net
payment election amounts) are limited to the total of unused
credits (without application of any elective payment election).
Part III, column (h) include the following.
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
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 Part III. Then, include the allowable carryforward amount on
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.
Alternative fuel vehicle refueling property, section 30C(d)(1),
•
Form 8911, Part II.
Renewable electricity production, section 45, Form 8835 for
•
qualified facilities after 2022, Part II.
Carbon oxide sequestration, section 45Q, Form 8933 for
•
carbon-capture equipment placed in service after 2022, Part III.
Zero-emission nuclear power production, section 45U, Form
•
7213, Part II.
Clean hydrogen production, section 45V, Form 7210, Part IV.
Qualified commercial clean vehicles, section 45W, Form
•
•
Line 35
Use Part II, line 35, only when you amend your 2023 tax return to
carry back unused credits from 2024. Enter the carryback
amount that is reported in Part IV, 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.
8936, but not including credits passed through from partnerships
or S corporations. See Instructions for Form 8936.
Advanced manufacturing production, section 45X, Form 7207,
•
Part II.
Energy credit, section 48, Form 3468, Part VI.
•
•
Qualifying advanced energy project credit, section 48C, Form
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
later, and attach the statement to your return.
3468, Part III.
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 reported in Part III, column (h).
Carbon oxide sequestration for capture equipment placed in
•
service after 2022, Form 8933, Part III.
Clean hydrogen production, Form 7210, Part IV.
•
•
Line 38
Advanced manufacturing production, Form 7207, Part II.
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),
Taxpayers, including partnerships and S corporations, may
also elect payment for advanced manufacturing investment,
section 48D, Form 3468, Part IV, reported on line 1o, column (h),
of Part III.
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
If you are claiming a current business credit on your tax return,
you must complete the applicable lines and columns of Part III.
This requirement includes applicable entities and certain
taxpayers, partnerships, and S corporations making an elective
payment election, eligible taxpayers making a transfer election
under section 6418, and transferees of a credit under section
6418. Complete columns (b), (g), (h), and (i) of Part III (as
applicable) only if you are making the elective payment election
under section 6417, the transfer election under section 6418 (as
transferor), or receive a credit from a transfer (as transferee).
Paper returns take longer to process than e-filed returns.
If a return is filed on paper claiming an elective payment
election, the delays in processing could be increased.
TIP
Partnerships and S corporations that are transferees of
credits from an eligible taxpayer under section 6418 report on
the applicable line of Part III and Part V (if applicable) of Form
3800. 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.
Transfer of Eligible Credits Under Section 6418
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.
7
Instructions for Form 3800 (2023)
Renewable electricity production, section 45, Form 8835, Part
Carbon oxide sequestration, section 45Q, Form 8933, but not
c. The amount(s) of the cash consideration and date(s) on
which paid by the transferee taxpayer.
•
II.
•
d. The IRS-issued registration number related to the facility
including the credit made under section 45Q(f)(3)(B) election,
Part III.
or property in column (b) of Part III or V.
3. A statement attesting that the eligible taxpayer or any
member of its controlled group is not related to the transferee
taxpayer or any member of its controlled group within the
meaning of section 267(b) or section 707(b)(1).
4. A statement or representation from the eligible taxpayer
that it has complied with all requirements of section 6418 and the
eligible credit code section, including, but not limited to,
prevailing wage, apprenticeship, and domestic content
requirements (if applicable).
5. A statement or representation from the eligible taxpayer
and the transferee taxpayer acknowledging the notification of
recapture requirements under section 6418(g)(3) (if applicable).
6. A declaration, applicable to the statement and any
accompanying documents, signed by you, or signed by a person
currently authorized to bind you in such matters, in the following
form: “Under penalties of perjury, I declare that I have examined
this statement, including accompanying documents, and to the
best of my knowledge and belief, the facts presented in support
of this statement are true, correct, and complete.”
Zero-emission nuclear power production, section 45U, Form
•
7213, Part II.
Clean hydrogen production, section 45V, Form 7210, Part IV.
Advanced manufacturing production, section 45X, Form 7207,
•
•
Part II.
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.
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. 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 in Part III for which you're electing to
transfer an eligible credit as transferor or claiming an eligible
credit as transferee using the instructions under Columns (a)
through (j), later.
Taxpayers may rely on the proposed regulations unless they
are replaced with final regulations before the end of the
taxpayer's tax year, provided the taxpayers follow the proposed
regulations in their entirety and in a consistent manner. See
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.
Transferees of Eligible Credits Under Section
6418
A transferee taxpayer, including a partnership or an S
corporation, which receives an eligible credit (or portion thereof)
from an unrelated eligible taxpayer, takes 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).
Transfer election statement. Proposed Regulations section
1.6418-2(b)(3)(iv), issued June 21, 2023, requires transferors
and transferees to each attach to their return a transfer election
statement, as defined in section 1.6418-5(b)(5), for every
transfer they make under section 6418. The purchase and sale
document for the transfer may be used for this purpose, provided
it contains the information listed below. The document used for
this purpose must be labeled “Transfer Election Statement.”
A transferor of a credit by an eligible taxpayer under section
6418 is required to attach to Form 3800 any written agreements
(or other similar statements) to transfer and sell eligible credits
(or portion thereof) to unrelated transferee taxpayers. Such
agreement or transfer election statement must include each of
the following.
1. Name, address, and taxpayer identification number of the
transferee taxpayer and the eligible taxpayer. If the transferee
taxpayer or eligible taxpayer is a member of a consolidated
group (as defined in section 1.1502-1), then only include
information for the group member that is the transferee taxpayer
or eligible taxpayer (if different from the return filer).
2. A statement that provides the information and amounts
necessary to allow the transferee taxpayer to take into account
the specified credit transferred, including the following.
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.
proposed regulations for additional information to include with
your Form 3800.
If you are a transferee, including a partnership or an S
corporation, that paid cash for an eligible credit, attach
!
CAUTION
each transfer election statement to your Form 3800 to
a. The name of the credit form as shown in column (a) of the
applicable line of Form 3800, Part III or Part V (if applicable) (for
example, advanced manufacturing production credit is “Form
7207” on line 1b of Part III); the total amount of the credit
determined with respect to the facility or property in column (e)
or (f) (column (d) or (e) of Part V), and the amount of the
transferred credit (or portion thereof) in column (g) (column (f) of
Part V).
report any transferred credits in Parts III and V. See specific
instructions for column (g) of Part III or column (f) of Part V, later.
Columns (a) Through (j)
Column (a), Current year credits. Current year general
business credits available are listed in column (a). See Part IV,
later, for keywords related to the names of the credits.
b. The tax year of the eligible taxpayer and the first tax year
in which the specified credit portion will be taken into account by
the transferee taxpayer.
Column (b), Elective payment or transfer registration num-
ber. If an elective payment election or a transfer election has
8
Instructions for Form 3800 (2023)
been made, enter the registration number (as shown on the
source credit form) 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.
If you have no tax liability figured in Part II, enter each amount
from column (h) as a net elective payment election amount in
column (i).
If you are making an elective payment election for multiple
credits and your calculated net elective payment election amount
is less than the sum of such credits, the net elective payment
election amount and any remainder amount for each credit is
determined based on the listing in Order in which credits are
used, earlier.
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. Otherwise, you can leave
column (c) blank. Do not enter figures in the total rows for
column (c).
See the instructions for line 6 of Part III, column (i), below.
Column (d), Pass-through or transfer credit entity EIN.
Example 1. In 2023, ABC is in the business of producing
semiconductors at an advanced manufacturing facility under
section 48D. ABC also claimed the research credit under section
41. ABC claimed a current credit for its investment in an
advanced manufacturing facility with an IRS-issued registration
number of $100,000 and a research credit of $60,000. ABC has
no other business credits, including business credit
carryforwards to the year.
Complete column (d) only if you are receiving the credit on a
•
Schedule K-1 from a pass-through entity, or receiving (as
transferee) the credit from an unrelated taxpayer.
If you are reporting a credit allocated to you 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.
ABC reports its current research credit and advanced
manufacturing investment credit on Form 3800, Part III. On Form
6765, Part III, line 1c, ABC leaves columns (c) and (d) blank, and
enters $60,000 in column (e), credits from non-passive activities.
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).
ABC makes an elective payment election for the advanced
manufacturing investment credit by completing line 1o of Part III
of Form 3800 as follows. Column (b) is the IRS-issued
If you are reporting a transferred credit received from an
•
eligible taxpayer or transferor under section 6418, enter that
transferor entity's employer identification number (EIN) under
column (d) for that credit.
registration number. Column (c) is left blank because ABC has
only one facility. Column (d) is left blank because ABC can’t
transfer any of its credit. Column (e) is $100,000, the amount of
the advanced manufacturing investment credit for ABC, figured
on Form 3468, Part IV. Column (f) is blank because none of the
credit is subject to the passive activity limitation rules. Column
(g) is blank because ABC can’t transfer any of its credit. Column
(h) is $100,000, the gross elective payment election amount. (If
ABC had multiple advanced manufacturing facilities, 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.)
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).
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.
Column (f), Current year passive activity credit. Enter the
current year passive activity credits allowable to you before
applying the passive activity credit limitations of Form 8582-CR
or Form 8810.
Before completing Part III, column (i), ABC enters $100,000 of
the advanced manufacturing investment credit (Form 3468, Part
IV) and $60,000 of the research credit (Form 6765) on line 1 of
Part I. ABC determines the limitation amount figured in Part II.
For purposes of this example, ABC enters $100,000 of net
income tax on line 11 and $81,250 on line 38 of Part II.
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.
ABC then calculates the net elective payment election
amount for column (i). ABC determines the excess of its
available business credits of $160,000 (without application of
any elective payment election amount) reported on Part III,
line 6, columns (e), (f), and (g), over the allowable credits of
$81,250 included on Part II, line 38. The excess is $78,750,
which is less than $100,000 of the credit for which an election is
made, and so the net elective payment election amount is
$78,750. As a result, the remaining $21,250 of the advanced
manufacturing investment credit and $60,000 of the research
credit make up the Part II, line 38. ABC enters $78,750 on
line 1o, column (i) of Part III. This net elective payment election
amount is also reported on the designated line of ABC’s return.
See the instructions for line 6 of Part III, column (h) and (i), later.
Example 2. In 2023, XYZ, an applicable entity, places in
service and claims a credit for energy investment property of
$100,000 under section 48. This energy property with an
IRS-issued registration number is not an asset used in
connection with its unrelated business. XYZ is also entitled to the
work opportunity tax credit in connection with its unrelated
business under section 51(a). XYZ also has a general business
credit carryforward of $10,000. XYZ has no other business
credits.
Column (h), Gross elective payment election amount. Enter
the amount of the elective payment election based on the total
credit for which an elective payment election is being made
before calculating the net elective payment election amount and
before considering limitations from Part II. See Line 6, column
(h), later.
Note. The figures for columns (i) and (j) do not flow directly from
the columns to the left. Don’t complete columns (i) and (j) until
you have completed Parts III, columns (a) through (h); IV, V, and
VI (if applicable) and then completed Parts I and II.
Column (i), Net elective payment election amount. Your net
elective payment election amount is equal to the lesser of the
sum of all current credits for which an elective payment election
is made, or the excess, if any, of the total available carryforward
credits in Part IV and current business credits reported on line 6,
columns (e), (f), and (g), of Part III over the amount of the
otherwise allowable business credits included on line 38 of Part
II, Credit allowed for the current year.
If you are making an elective payment election for one credit,
enter the calculated net elective payment election amount in
column (i). Any remainder is treated as part of the general
business credit amount on line 38.
9
Instructions for Form 3800 (2023)
XYZ reports its current work opportunity tax credit and energy
property credit on Form 3800, Part III. On its Part III, line 4b
(Form 5884), XYZ leaves columns (c) and (d) blank, and enters
$50,000 in column (e), (credits from non-passive activities). XYZ
reports its carryforward amount of $10,000 in Part IV.
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, 1d, 1o, 4a, and 4k
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.
XYZ makes an elective payment election for the energy
property credit by completing line 4a of Part III of Form 3800 as
follows. Column (b) is the IRS-issued registration number.
Column (c) is left blank because XYZ has only one facility.
Column (d) is left blank because XYZ is not transferring any of its
credits. Column (e) is $100,000, the amount of the energy credit
for XYZ, figured on Form 3468, Part VI. Column (f) is blank
because none of the credit is subject to the passive activity
limitation rules. Column (g) is blank because XYZ can't transfer
any of its credit. Column (h) is $100,000, the gross elective
payment election amount. (If XYZ had multiple investment
energy properties, whether or not used in connection with
its unrelated business, it would have obtained a registration
number for each facility or property and would list those facilities
separately in Part V of Form 3800, and then provide the
aggregate amounts in Part III.)
Note. Any carryforward of the qualifying therapeutic discovery
project credit may be claimed on Part IV, line 2w.
Lines 1c and 4i
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.
Before completing Part III, column (i), XYZ enters $10,000 of
the general business credit carryforward on line 4 of Part I,
$100,000 of the energy credit (Form 3468, Part VI), and $50,000
of the work opportunity credit (Form 5884) on line 30 of Part II.
XYZ determines the limitation amount figured in Part II. For
purposes of this example, XYZ enters $100,000 of net income
tax on line 11 and $81,250 on line 38 of Part II.
Eligible small businesses, enter your research credit on
others, enter your research credit on line 1c.
Business, earlier.
XYZ then calculates the net elective payment election amount
for column (i). XYZ determines the excess of its available
carryforward and current business credits of $160,000 (without
application of any elective payment election amount) over
$81,250 of allowable credits included on Part II, line 38, Credit
allowed for the current year. The excess, $78,750, is less than
$100,000 of the credit for which an election is made, and so the
net elective payment election amount is $78,750. For purposes
of this example, XYZ can use all of its carryforward amount of
$10,000 on line 38. As a result, the $10,000 of the general
business credit carryforward and the remaining $21,250 of the
energy credit and $50,000 of the work opportunity credit make
up the Part II, line 38, Credit allowed for the current year.
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
XYZ enters $78,750 on line 4a, column (i) of Part III. This net
elective payment election amount is also reported on the
designated line of XYZ’s return. See the instructions for line 6 of
Part III, column (h) and (i), below.
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.
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.
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
•
Line 1e
qualified small wind energy property (reported on Part III,
line 4a);
When reporting the disabled access credit from Form 8826 on
Part III, line 1e, don't enter more than $5,000.
Form 8826, line 8—$5,000 limitation for the overall credit
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(reported on Part III, line 1e); and
Line 1f
Form 8882, line 7—$150,000 limitation for the overall credit
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(reported on Part III, line 1k).
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.
10
Instructions for Form 3800 (2023)
Don't enter an amount from Form 8835 that is included on Form
3800, Part III, line 4e.
Form 1120-H, U.S. Income Tax Return for Homeowners
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Associations, line 23f.
Form 1120-POL, U.S. Income Tax Return for Certain Political
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Line 1k
Organizations, line 23d.
Form 1120-C, U.S. Income Tax Return for Cooperative
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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.
Associations, line 30i.
Form 1120-PC, U.S. Property and Casualty Insurance
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Company Income Tax Return, line 15g.
Form 1120-RIC, U.S. Income Tax Return for Regulated
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Line 1bb
Investment Companies, line 28h.
Form 1120-REIT, U.S. Income Tax Return for Real Estate
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.
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Investment Trusts, line 25h.
Form 1041, U.S. Income Tax Return for Estates and Trusts,
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Schedule G, line 18a.
Form 1041-N, U.S. Income Tax Return for Electing Alaska
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Line 1ff
Native Settlement Trusts, line 19.
Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral
Enter the amount from Form 8864, Biodiesel, Renewable Diesel,
or Sustainable Aviation Fuels Credit, line 8.
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Trusts, line 18.
Form 990-T, Exempt Organization Business Income Tax
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Lines 4a Through 4z
Return, Part III, line 6g.
Form 1040, U.S. Individual Income Tax Return, Schedule 3,
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 13c.
Part IV. Carryovers of General
Business Credits (GBCs) or Eligible
Small Business Credits (ESBCs)
Line 4h
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.
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.
Line 6, column (g)
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 shares of
such credits on their Forms 3800 attached to their income tax
returns.
Required statement. For each credit, attach a statement with
the following information.
Show the tax year in which the credit originated, the amount of
•
Partners and shareholders enter the distributive share of each
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.
transferred credit on the applicable line of their Form 3800, Part
III.
Line 6, column (h)
Partnerships and S corporations 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 and 1120-S for additional reporting
information.
For each carryback year, show the year and the amount of the
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credit allowed after you applied the carryback.
Form 1120-S, U.S. Income Tax Return for an S Corporation,
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For each carryforward year, show the year and the amount of
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line 24d.
Form 1065, U.S. Return of Partnership Income, line 29.
the credit carryforward allowed for that year.
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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.
A taxpayer reporting an amount on Form 990-T that doesn’t
have UBTI does not need to complete Part I and Part II. Copy the
amount from column (h) to column (i).
Line 6, column (i)
If you are required to complete Parts I and II of Form 3800 to
determine the general business credit(s) 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.
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,
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line 22.
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.
Form 1120-F, U.S. Income Tax Return of a Foreign
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Corporation, line 5j.
Form 1120-L, U.S. Life Insurance Company Income Tax
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Return, line 27i.
11
Instructions for Form 3800 (2023)
Part V. Use only the columns applicable for the particular credits
you are reporting.
Column (b), Check if non-passive. Check the box if the credit
is non-passive based on your level of participation.
If you elected payment or transferred a credit (or portion
thereof) for a facility or property in Part III, enter the amounts and
information (including the IRS-issued registration number) for
each facility or property in columns (a), (b), (d), and (h) (if
applicable). If you transferred a credit (or portion thereof) under
section 6418, enter the amount in column (f) as a negative
earlier.
Column (c), Year. Enter the earliest year.
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.
Transferees enter the amount of the transferred credit from
the applicable line(s) of Part III as a positive number(s) in column
(f), and enter relevant information provided by the transferor in
columns (a), (b), (c), (d), and (e) (as applicable). You must also
attach all transfer election information provided by the transferor
to take into account your transferred credits in Part I and Part II of
earlier.
In general, no part of the unused credit for any year
attributable to any credit can be carried back to any tax
year before the first tax year for which that credit was first
TIP
earlier.
Column (f), Carryforwards (excluding ESBCs). Include in
Part VI. Breakdown of Aggregate
Amounts in Part IV
this column carryforwards from all prior years, excluding ESBCs.
Column (g), ESBC carryforwards. Include in this column only
carryforwards of ESBCs claimed under former section 38(c) for
tax year 2010.
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.
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. The pre-2008 section 47 rehabilitation credit should
be reported on Part IV, line 2yy.
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
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, lines 1a
through 1zz, see Required Statement, earlier.
!
CAUTION
information are confidential, as required by section 6103.
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.
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 3. This line is for carryforwards and carrybacks of the
empowerment zone credit (Form 8844) and carryforwards of the
renewal community employment credit.
Recordkeeping .
Learning about the
law or the form .
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30 hr., 51 min.
1 hr.
Line 4. Lines 4a through 4k are for carryforwards and
carrybacks of specified credits identified in section 38(c)(4)(B).
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Part V. Breakdown of Aggregate
Amounts in Part III for
Preparing and sending the form to the
IRS .
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1 hr., 32 min.
Facility-by-Facility, Multiple
Pass-Through Entities, etc.
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.
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
12
Instructions for Form 3800 (2023)