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

Line 1zz

allow us to figure and collect the right

Note. If an amount is entered on Part III,

amount of tax.

line 1zz, see the instructions for Part I,

Enter any carryforward to 2015 of any

line 4, for the statement to attach.

unused credit from:

You are not required to provide the

Form 3468 (for years prior to 2008 for

information requested on a form that is

Line 3

the rehabilitation credit) (for tax years

subject to the Paperwork Reduction Act

Include any carryforward of the renewal

beginning before October 4, 2008, for the

unless the form displays a valid OMB

community employment credit on Part III,

energy credit);

control number. Books or records relating

line 3.

Form 5884 for years prior to 2007;

to a form or its instructions must be

Form 6478 for years prior to 2005;

Line 4h

retained as long as their contents may

become material in the administration of

Form 8846 for years prior to 2007; or

Credit for Small Employer Health

any Internal Revenue law. Generally, tax

Form 8900 for years prior to 2008.

Insurance Premiums (Form 8941):

returns and return information are

Also use Part III, line 1zz, to enter any

Tax-exempt eligible small employers,

confidential, as required by Internal

carryforward to 2015 of any unused credit

other than certain farmers' cooperatives,

Revenue Code section 6103.

from general business credits no longer

don't report the credit for small employer

covered on Form 3800 due to, and not

health insurance premiums on Part III,

The time needed to complete and file

limited to, expiration of a tax provision.

line 4h. Eligible tax-exempt small

this form will vary depending on individual

The following list identifies these credits.

employers will report this credit on Form

circumstances. The estimated burden for

Trans-Alaska pipeline liability fund

990-T, Exempt Organization Business

individual taxpayers filing this form is

credit.

Income Tax Return.

approved under OMB control number

Credit for employers affected by

1545-0074 and is included in the

If your only source of credit listed on

Hurricane Katrina, Rita, or Wilma (Form

estimates shown in the instructions for

Part III, line 4h, is from pass-through

5884-A, Section A only).

entities, you aren't required to complete or

their individual income tax return. The

Hurricane Katrina housing credit (Form

estimated burden for all other taxpayers

attach Form 8941. Instead, enter the credit

5884-A, Section B only).

who file this form is shown below.

directly on Part III, line 4h.

Credit for affected Midwestern disaster

Eligible small employers (other than

area employers (Form 5884-A, Section A

tax-exempt eligible small employers) will

Recordkeeping

30 hr., 51 min.

. . . . . . .

only).

enter the credit from Form 8941, line 16 or

Learning about the

Employer housing credit (Form 5884-A,

line 18.

law or the form

1 hr.

. . . . . . .

Section B only).

See the Instructions for Form 8941 for

Enhanced oil recovery credit (Form

Preparing and sending

more information.

the form to the IRS

1 hr., 32 min.

8830).

. . . .

Line 4z

Credit for contributions to selected

community development corporations

This line is for future use only.

(Form 8847).

If you have comments concerning the

Welfare-to-work credit (Form 8861).

accuracy of these time estimates or

Paperwork Reduction Act Notice. We

New York Liberty Zone business

suggestions for making this form simpler,

ask for the information on this form to carry

employee credit (Form 8884).

we would be happy to hear from you. See

out the Internal Revenue laws of the

the instructions for the tax return with

Only Part III with box C checked is to

United States. You are required to give us

which this form is filed.

the information. We need it to ensure that

be used with a Part III, line 1zz, credit

you are complying with these laws and to

entry under column (c). No EINs are

required under column (b).

Instructions for Form 3800 (2015)

-5-

Instructions For Form 3800 - 2015 Page 5

Related Articles

Related forms

Related Categories