Instructions For Form 3800 - 2013 (Page 3 of 5) in pdf

research credit limitation on line 1c of any

general business credit, enter the amount

pass-through entity do not include any

Parts III with the applicable box A or B

on line 17, and write “Sec. 383” or “Sec.

carryforward of that credit on line 34

checked. Then include the allowable

384” in the margin next to your entry on

before computing the limitation on line 1c.

carryforward amount on line 4 and attach

line 17.

Include the carryforward when figuring the

the statement required above.

research credit limitation on line 1c of any

Line 18

Parts III with the applicable box A or B

Line 5

Complete lines 18 through 26 if any of the

checked. Then include the allowable

Use line 5 only when you amend your

following apply.

carryforward amount on line 34. See the

2013 return to carry back unused credits

An amount is entered for the

instructions for Part I, line 4, for the

from 2014. Enter the amount that is

empowerment zone employment credit on

required statement that must be

reported from line 2 of Part III with box D

line 3 of Part(s) III with box A, B, C, or D

attached to your tax return.

checked.

checked;

Line 35

An amount is entered for the renewal

Note. Individuals claiming the research

Use line 35 only when you amend your

community employment credit on line 3 of

credit from a sole proprietorship or

2013 return to carry back unused credits

Part III with box C checked; or

pass-through entity do not include any

from 2014. Enter the amount that is

If you have prior year unallowed

carryback of that credit on line 5 before

reported from line 5 of Part III with box D

passive activity credit carryover for the

computing the limitation on line 1c. Include

checked.

empowerment zone or renewal community

the carryback when figuring the research

employment credit.

credit limitation on line 1c of any Parts III

Note. Individuals claiming the research

If any of the above apply, multiply

with the applicable box A or B checked.

credit from a sole proprietorship or

line 14 by 75% (.75).

Then include the allowable carryback

pass-through entity do not include any

amount on line 5. See the instructions

carryback of that credit on line 35 before

All others, skip lines 18 through 25 and

for Part I, line 4, for the required

computing the limitation on line 1c. Include

enter zero on line 26.

statement that must be attached to

the carryback when figuring the research

your tax return.

Line 24

credit limitation on line 1c of any Parts III

with the applicable box A or B checked.

Enter the applicable passive activity credit

Part II. Allowable Credit

Then include the allowable carryback

amount for the empowerment zone and

amount on line 35. See the instructions

renewal community employment credit

Line 10b

for Part I, line 4, for the required

allowed from Form 8582-CR or Form

statement that must be attached to

Enter the total allowable credit, if any, from

8810. The passive activity credit amount

your tax return.

your tax return as follows.

allowed on line 24 only applies to the

Line 38

empowerment zone and renewal

Individuals. The amount from Form

community employment credit reported on

1040, lines 48 through 53 (Form 1040-NR,

If line 38 is smaller than the sum of Part I,

Part III, line 3, plus any prior year

lines 46 through 50). Do not include any

line 6, and Part II, lines 25 and 36, see

unallowed passive activity empowerment

general business credit claimed on Form

Carryback and Carryforward of Unused

zone and renewal community employment

3800, any prior year minimum tax, or any

Credit, earlier.

credit. See the instructions for the

credit claimed on Form 8912, Credit to

applicable form for details.

Part III. General Business

Holders of Tax Credit Bonds.

Credits or Eligible Small

Estates and trusts. Enter the total of any

See the instructions for Part I, line 3, for

write-in credits from Form 1041,

the definition of a passive activity.

Business Credits

Schedule G, line 2e.

Line 33

Complete a separate Part III for each box

Corporations. Enter the amount from

checked. In addition, for each box A or B

Enter the applicable passive activity credit

Form 1120, Schedule J, line 5b (or the

checked, if you have a credit from more

amount for general business credits

applicable line of your return).

than one source and one of the sources is

allowed against TMT and eligible small

a pass-through entity, including a

Line 13

business credits allowed from Form

cooperative (see

Column

(b), later), a

8582-CR or Form 8810. See the

See section 38(c)(6) for special rules that

separate Part III is needed for each

instructions for the applicable form for

apply to married couples filing separate

pass-through entity for which you received

details.

returns, controlled corporate groups,

the same credit. As a result, one checkbox

regulated investment companies, real

The passive activity credit amount

could have multiple Parts III if you receive

estate investment trusts, estates, and

allowed on line 33 only applies to the

a single credit from multiple pass-through

trusts.

general business credits from Part II,

entities.

line 32, plus any prior year unallowed

Line 17

After you have completed all

passive activity credit from general

necessary Parts III, complete Part

Corporations. If the corporation has

business credits reported on Part III,

I, if necessary, then Part II.

undergone a post-1986 ownership change

line 4, and eligible small business credit.

CAUTION

(as defined in section 382(g)), section 383

Box A Through D and G

See the instructions for Part I, line 3, for

may limit the amount of tax that may be

the definition of a passive activity.

offset by pre-change general business

Check the box that identifies the credit

credits. Also, if a corporation acquires

Line 34

being reported.

control of another corporation (or acquires

Box I

Enter the amount of all carryforwards to

its assets in a reorganization), section 384

2013 of unused credits that are reported

may limit the amount of tax attributable to

Check box I if you are reporting credits on

from line 5 of Part III with box C checked

recognized built-in gains that may be

more than one Part III with box A or B

and line 6 of Part III with box G checked.

offset by pre-acquisition general business

checked. Part III with box I checked is

credits. If either of these limitations apply,

used to consolidate the amounts from all

Note. Individuals claiming the research

attach a computation of the allowable

Parts III with box A or B by combining the

credit from a sole proprietorship or

-3-

Instructions For Form 3800 - 2013 Page 3

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