Instructions For Form 3800 - 2015 (Page 3 of 5) in pdf

Line 17

information for all originating credit years

the general business credits from Part II,

applicable.

line 32, plus any prior year unallowed

C Corporations. If the corporation has

passive activity credit from general

For each carryback year, show the year

undergone a post-1986 ownership change

and the amount of the credit allowed after

business credits reported on Part III,

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

line 4, and eligible small business credit.

you applied the carryback.

may limit the amount of tax that may be

For each carryforward year, show the

If no credits allowed, enter zero on

offset by pre-change general business

year and the amount of the credit

line 33.

credits. Also, if a corporation acquires

carryforward allowed for that year.

control of another corporation (or acquires

See the instructions for Part I, line 3, for

Note. Individuals claiming the research

its assets in a reorganization), section 384

the definition of a passive activity.

credit from a sole proprietorship or

may limit the amount of tax attributable to

pass-through entity don't include any

Line 34

recognized built-in gains that may be

carryforward of that credit on Part I, line 4,

offset by pre-acquisition general business

Enter the amount of all carryforwards to

before figuring the limitation on Part III,

credits. If either of these limitations apply,

2015 of unused credits that are reported

line 1c. Include the carryforward when

attach a computation of the allowable

from line 5 of Part III with box C checked

figuring the research credit limitation on

general business credit, enter the amount

and line 6 of Part III with box G checked.

line 1c of any Parts III with the applicable

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

box A or B checked. Then include the

Note. Individuals claiming the research

“Sec. 384” in the margin next to your entry

allowable carryforward amount on Part I,

credit from a sole proprietorship or

on Part II, line 17.

line 4, and attach the statement required

pass-through entity don't include any

Line 18

above.

carryforward of that credit on Part II,

Complete Part II, lines 18 through 26, if

line 34, before figuring the limitation on

Line 5

any of the following apply.

Part III, line 1c. Include the carryforward

Use Part I, line 5, only when you amend

when figuring the research credit limitation

An amount is entered for the

your 2015 return to carry back unused

empowerment zone employment credit on

on line 1c of any Parts III with the

credits from 2016. Enter the amount that is

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

applicable box A or B checked. Then

reported from line 2 of Part III with box D

include the allowable carryforward amount

checked.

on Part II, line 34. See the instructions

An amount is entered for the renewal

for Part I, line 4, for the required

community employment credit on line 3 of

Note. Individuals claiming the research

statement that must be attached to

Part III with box C checked.

credit from a sole proprietorship or

your tax return.

If you have prior year unallowed

pass-through entity don't include any

passive activity credit carryover for the

carryback of that credit on Part I, line 5,

Line 35

empowerment zone or renewal community

before figuring the limitation on Part III,

Use Part II, line 35, only when you amend

employment credit.

line 1c. Include the carryback when

your 2015 return to carry back unused

figuring the research credit limitation on

If any of the above apply, multiply Part

credits from 2016. Enter the amount that is

line 1c of any Parts III with the applicable

II, line 14, by 75% (.75).

reported from line 5 of Part III with box D

box A or B checked. Then include the

checked.

All others, skip Part II, lines 18 through

allowable carryback amount on Part I,

25, and enter zero on Part II, line 26.

line 5. See the instructions for Part I,

Note. Individuals claiming the research

line 4, for the required statement that

credit from a sole proprietorship or

Line 24

must be attached to your tax return.

pass-through entity don't include any

Enter the applicable passive activity credit

carryback of that credit on Part II, line 35,

Part II. Allowable Credit

amount for the empowerment zone and

before figuring the limitation on Part III,

renewal community employment credit

line 1c. Include the carryback when

Line 10b

allowed from Form 8582-CR or Form

figuring the research credit limitation on

8810. The passive activity credit amount

line 1c of any Parts III with the applicable

Enter the total allowable credit, if any, from

allowed on Part II, line 24, only applies to

box A or B checked. Then include the

your tax return as follows.

the empowerment zone and renewal

allowable carryback amount on Part II,

Individuals. The amount from Form

community employment credit reported on

line 35. See the instructions for Part I,

1040, lines 49 through 54 (Form 1040NR,

Part III, line 3, plus any prior year

line 4, for the required statement that

lines 47 through 51). Don't include any

unallowed passive activity empowerment

must be attached to your tax return.

general business credit claimed on Form

zone and renewal community employment

Line 38

3800, any prior year minimum tax, or any

credit. See the instructions for the

credit claimed on Form 8912, Credit to

applicable form for details.

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

Holders of Tax Credit Bonds.

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

If no credits allowed, enter zero on

see

Carryback and Carryforward of

Estates and trusts. Enter the total of any

line 24.

Unused

Credit, earlier.

write-in credits from Form 1041,

See the instructions for Part I, line 3, for

Schedule G, line 2e.

the definition of a passive activity.

Part III. General Business

Corporations. Enter the amount from

Line 33

Credits or Eligible Small

Form 1120, Schedule J, Part I, line 5b (or

Business Credits

the applicable line of your return).

Enter the applicable passive activity credit

amount for general business credits

Line 13

Complete a separate Part III for each box

allowed against TMT and eligible small

checked. In addition, for each box A or B

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

business credits allowed from Form

checked, if you have a credit from more

apply to married couples filing separate

8582-CR or Form 8810. See the

than one source and one of the sources is

returns, controlled corporate groups,

instructions for the applicable form for

a pass-through entity, including a

regulated investment companies, real

details.

cooperative (see

Column

(b), later), a

estate investment trusts, estates, and

The passive activity credit amount

separate Part III is needed for each

trusts.

allowed on Part II, line 33, only applies to

pass-through entity for which you received

Instructions for Form 3800 (2015)

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Instructions For Form 3800 - 2015 Page 3

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