2
Form 3800 (2006)
Page
Part II
Allowable Credit
9
Regular tax before credits:
Individuals. Enter the amount from Form 1040, line 44 or Form 1040NR, line 41
9
Corporations. Enter the amount from Form 1120, Schedule J, line 2; Form 1120-A,
Part I, line 1; or the applicable line of your return
Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G,
lines 1a and 1b, or the amount from the applicable line of your return
10
Alternative minimum tax:
Individuals. Enter the amount from Form 6251, line 35
10
Corporations. Enter the amount from Form 4626, line 14
Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56
11
11
Add lines 9 and 10
12a
12a
Foreign tax credit
b
Credits from Form 1040, lines 48 through 54 (or Form 1040NR, lines
12b
45 through 49)
12c
c Qualified electric vehicle credit (Form 8834, line 20)
d Non-business alternative motor vehicle credit (Form 8910,
12d
line 18)
e
Non-business alternative fuel vehicle refueling property credit
12e
(Form 8911, line 19)
12f
f
Add lines 12a through 12e
13
Net income tax. Subtract line 12f from line 11. If zero, skip lines 14 through 17 and enter -0- on
13
line 18
14
14
Net regular tax. Subtract line 12f from line 9. If zero or less, enter -0-
15
Enter 25% (.25) of the excess, if any, of line 14 over $25,000 (see
15
instructions)
16
Tentative minimum tax:
Individuals. Enter the amount from Form 6251, line 33
16
Corporations. Enter the amount from Form 4626, line 12
Estates and trusts. Enter the amount from Form 1041,
Schedule I, line 54
17
17
Enter the greater of line 15 or line 16
18
18
Subtract line 17 from line 13. If zero or less, enter -0-
19
Credit allowed for the current year. Enter the smaller of line 8 or line 18. Individuals, estates,
and trusts: See the instructions for line 19 if claiming the research credit. C corporations: See
the line 19 instructions if there has been an ownership change, acquisition, or reorganization.
Report the amount from line 19 (if smaller than line 8, see instructions) as indicated below or on
the applicable line of your return:
Individuals. Form 1040, line 55 or Form 1040NR, line 50
19
Corporations. Form 1120, Schedule J, line 5c; or Form 1120-A, Part I, line 2
Estates and trusts. Form 1041, Schedule G, line 2c
3800
Form
(2006)