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Форма 3800 Инструкции

Инструкции по форме 3800, Общий бизнес-кредит

Rev. 2023

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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  
were published, go to IRS.gov/Form3800.  
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  
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.  
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  
transfer all or a portion of certain IRA 2022 credits. See Transfer  
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  
TIP  
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  
biodiesel, renewable diesel, or sustainable aviation fuel credit  
(Form 8864).  
You are an estate or trust and the source credit must be  
allocated to beneficiaries. For more details, see the Instructions  
for Form 1041, U.S. Income Tax Return for Estates and Trusts,  
Schedule K-1, box 13.  
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  
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  
Alaska Native Claims Settlement Act (43 U.S.C. 1602(m))); and  
Any corporation operating on a cooperative basis that is  
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  
at IRS.gov/Form1065 or Form 1120-S at IRS.gov/Form1120S.  
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  
Credit Ordering Rule, later. To make the elective payment  
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,  
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  
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.  
instrumentality thereof;  
Any State, the District of Columbia, or a political subdivision or  
Note. Completion of the pre-filing registration requirements and  
receipt of a registration number does not, by itself, mean that you  
instrumentality thereof;  
The Tennessee Valley Authority;  
2
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  
period, or  
The tax year in which the individual taxpayer dies or other  
taxpayer ceases to exist.  
Figuring the carryforward if a payroll tax credit election is  
made. Qualified small businesses electing to claim a portion of  
the research credit as a payroll tax credit must adjust the  
research credit carryforward for the amount of the credit elected  
as a payroll tax credit on Form 6765, 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  
!
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  
!
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  
the carryback or carryforward year;  
You filed a joint return in the credit year, but filed a joint return  
with a different spouse in the carryback or carryforward year; or  
You were married and filed a separate return in the credit year,  
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  
allowed against TMT. See Credit Ordering Rule, later, to  
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  
3
Instructions for Form 3800 (2023)  
 
overpayment, reduce your contribution by your share of the  
refund.  
Alternative fuel vehicle refueling property credit (Form 8911,  
Part II).  
Mine rescue team training credit (carryforward only).  
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  
Carryforwards to that year, the earliest ones first;  
The general business credit earned in that year; and  
The carryback to that year.  
disasters (carryforward only).  
Employer credit for paid family and medical leave (Form  
8994).  
Credit for auto-enrollment (Form 8881, Part II).  
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),  
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.  
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).  
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,  
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).  
A corporation whose stock is not publicly traded,  
A partnership, or  
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).  
New markets credit (Form 8874).  
Credit for small employer pension plan startup costs (Form  
8881, Part I).  
Credit for employer-provided childcare facilities and services  
(Form 8882).  
Qualified railroad track maintenance credit (Form 8900).  
Biodiesel, renewable diesel (Form 8864).  
Low sulfur diesel fuel production credit (Form 8896).  
Credit for oil and gas production from marginal wells (Form  
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).  
Advanced nuclear power facility production (Form 7213, Part  
I).  
Nonconventional source fuel credit (carryforward only).  
Energy efficient home credit (Form 8908).  
Energy efficient appliance credit (carryforward only).  
Alternative motor vehicle credit (Form 8910, Part II).  
4
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.  
!
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  
!
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).  
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  
Part IV and Part VI (if applicable) for Required statement, later.  
Adjustment for the payroll tax credit. A qualified small  
business that elected on Form 6765 to claim a portion of its  
research credit as a payroll tax credit must reduce its research  
credit carryforward by the amount elected as a payroll tax credit.  
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  
carryback amount on Part I, line 5. See Required statement,  
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).  
See Credit Ordering Rule, earlier. Applicable credits reported in  
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  
Part II, line 34. See the instructions for the Required statement.  
Adjustment for the payroll tax credit. A qualified small  
business that elected on Form 6765 to claim a portion of its  
research credit as a payroll tax credit must reduce its research  
credit carryforward by the amount elected as a payroll tax credit.  
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  
carryback amount on Part II, line 35. See Required statement,  
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  
the instructions under Columns (a) through (j), later.  
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.  
See Transfer election statement and the section 6418  
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  
line 4i. See the definition of eligible small business, earlier. All  
others, enter your research credit on line 1c.  
Partners and S corporation shareholders, see Treatment of  
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  
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  
(reported on Part III, line 1e); and  
Line 1f  
Form 8882, line 7—$150,000 limitation for the overall credit  
(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  
Associations, line 23f.  
Form 1120-POL, U.S. Income Tax Return for Certain Political  
Line 1k  
Organizations, line 23d.  
Form 1120-C, U.S. Income Tax Return for Cooperative  
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  
Company Income Tax Return, line 15g.  
Form 1120-RIC, U.S. Income Tax Return for Regulated  
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.  
Investment Trusts, line 25h.  
Form 1041, U.S. Income Tax Return for Estates and Trusts,  
Schedule G, line 18a.  
Form 1041-N, U.S. Income Tax Return for Electing Alaska  
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.  
Trusts, line 18.  
Form 990-T, Exempt Organization Business Income Tax  
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.  
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  
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  
credit allowed after you applied the carryback.  
Form 1120-S, U.S. Income Tax Return for an S Corporation,  
For each carryforward year, show the year and the amount of  
line 24d.  
Form 1065, U.S. Return of Partnership Income, line 29.  
the credit carryforward allowed for that year.  
Note. Individuals claiming the research credit from a sole  
proprietorship or pass-through entity don't include any  
carryforward of that credit on Part I, line 4, before figuring the  
limitation on Part III, line 1c. Include the carryforward when  
figuring the research credit limitation on line 1c of 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,  
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  
Corporation, line 5j.  
Form 1120-L, U.S. Life Insurance Company Income Tax  
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)