Instructions For Form 3800 - 2015 (Page 2 of 5) in pdf

separate tax liability, the amount of your

Low-income housing credit

Assembling Form 3800. To ensure

refund resulting from the carryback or

(Form 8586, Part I only).

Form 3800 is correctly processed,

carryforward is further limited to your

Disabled access credit (Form 8826).

assemble Form 3800 in the following

share of the joint overpayment. This is

Renewable electricity, refined coal, and

order.

found by subtracting your separate tax

Indian coal production credit (Form 8835).

1. Page 1.

liability (as determined above) from your

Empowerment zone employment credit

2. Page 2.

contribution toward the payment.

(Form 8844).

3. Part III with box I checked.

Renewal community employment credit

Unless you have an agreement or clear

(carryforward only).

evidence of each spouse's contribution

4. All Parts III with box A checked.

Indian employment credit (Form 8845).

toward the payment of the joint liability,

5. All Parts III with box B checked.

Employer social security and Medicare

your contribution includes the tax withheld

6. Part III with box C checked.

taxes paid on certain employee tips

on your wages and your share of the joint

(Form 8846).

7. Part III with box D checked.

estimated tax or tax paid with the return.

Your share of these payments is found by

Orphan drug credit (Form 8820).

8. Part III with box G checked.

using the same formula used in

New markets credit (Form 8874).

Part I. Current Year Credit

determining your separate tax liability.

Credit for small employer pension plan

Substitute the joint estimated tax, or tax

startup costs (Form 8881).

for Credits Not Allowed

paid with the return, for the tax in step (5).

Credit for employer-provided child care

Against Tentative

If the original return for the carryback year

facilities and services (Form 8882).

resulted in an overpayment, reduce your

Minimum Tax (TMT)

Qualified railroad track maintenance

contribution by your share of the refund.

credit (Form 8900).

Complete all Parts III before

Biodiesel and renewable diesel fuels

Attach a copy of the computation to

completing Part I and Part II. See

credit (Form 8864).

your amended return or application for

Part III. General Business Credits

Low sulfur diesel fuel production credit

tentative refund.

CAUTION

or Eligible Small Business Credits

for

(Form 8896).

Credit Ordering Rule

more information.

Distilled spirits credit (Form 8906).

General business credits reported on

Nonconventional source fuel credit.

Line 3

Form 3800 are treated as used on a

Energy efficient home credit

first-in, first-out basis by offsetting the

(Form 8908).

Enter the applicable passive activity credit

earliest-earned credits first. Therefore, the

Energy efficient appliance credit.

amount allowed from Form 8582-CR,

order in which the credits are used in any

Passive Activity Credit Limitations, or

Alternative motor vehicle credit

tax year is:

Form 8810, Corporate Passive Activity

(Form 8910).

Carryforwards to that year, the earliest

Loss and Credit Limitations. The passive

Alternative fuel vehicle refueling

ones first;

activity credit amount allowed on Part I,

property credit (Form 8911).

The general business credit earned in

line 3, only applies to the general business

Mine rescue team training credit

that year; and

credits not allowed against TMT from Part

(Form 8923).

I, line 2, plus any prior year unallowed

The carryback to that year.

Agricultural chemicals security credit

passive activity credit from general

(carryforward only).

If your general business credits exceed

business credits not allowed against TMT.

Credit for employer differential wage

your tax liability limit, the credits are used

payments (Form 8932).

in the following order and based on the

If no credits allowed, enter zero on

Carbon dioxide sequestration credit

order shown under

Order in which credits

line 3.

(Form 8933).

are used

next.

Passive activity. Generally, a passive

Qualified plug-in electric drive motor

Credits reported on line 2 of all Parts III

activity is a trade or business in which you

vehicle credit (Form 8936).

with boxes A, B, C, and D checked.

didn't materially participate. Generally,

Qualified plug-in electric vehicle credit

Credits reported on Part II, line 25.

rental activities are passive activities,

(carryforward only).

Non-ESBC credits reported on line 5 of

whether or not you materially participated.

Credit for small employer health

all Parts III with boxes A, B, C, and D

See Form 8582-CR or Form 8810 for

insurance premiums (Form 8941).

checked.

details.

New hire retention credit

ESBC credits reported on line 6 of all

Line 4

(carryforward only).

Parts III with box G checked.

General credits from an electing large

Enter the amount of all carryforwards to

Order in which credits are used. When

partnership (Schedule K-1 (Form

2015 of unused credits that are reported

relevant, the components of the general

1065-B)).

from line 2 of Part III with box C checked.

business credit reported on Form 3800

Although these credits are

Required statement. For each credit,

arising in a single tax year are used in the

aggregated on Form 3800, keep

attach a statement with the following

TIP

following order.

a separate record of each credit,

information.

Investment credit (in the following

including whether the credit was an

Show the tax year the credit originated,

order—rehabilitation credit, energy credit,

eligible small business credit, to ensure

the amount of the credit as reported on the

qualifying advanced coal project credit,

proper accounting of the credits.

original return, and the amount allowed for

qualifying gasification project credit, and

that year. Also state whether the total

qualifying advanced energy project credit)

carryforward amount was changed from

Specific Instructions

(Form 3468).

the originally reported amount and identify

Qualifying therapeutic discovery project

the type of credit(s) involved. If the revised

Complete and attach the appropriate

credit (carryforward only).

carryforward amount relates to unused

credit forms used to figure your current

Work opportunity credit (Form 5884).

additional research credits, attach an

year credit. See exceptions under

General

Biofuel producer credit (Form 6478).

additional statement detailing the changes

Instructions, earlier.

Credit for increasing research activities

to the originally reported Form 6765

(Form 6765).

Instructions for Form 3800 (2015)

-2-

Instructions For Form 3800 - 2015 Page 2

Related Articles

Related forms

Related Categories