Instructions For Form 3800 - General Business Credit - Internal Revenue Service - 2009
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Department of the Treasury
Internal Revenue Service
Instructions for Form 3800
General Business Credit
below to determine which credits are
carryback or carryforward credit is applied
Section references are to the Internal
allowed first.
against this amount only.
Revenue Code unless otherwise noted.
If you have an unused credit after
Although your carryback or
carrying it back, carry it forward to each of
carryforward of the credit is limited to your
What’s New
the 20 tax years after the year of the
separate tax liability, the amount of your
credit. Any qualified business credits (as
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refund resulting from the carryback or
The election to accelerate the research
defined in section 196(c)) that are unused
carryforward is further limited to your
credit in lieu of the special depreciation
after the last tax year of the 20-year
share of the joint overpayment. This is
allowance for eligible qualified property is
carryforward period (or at the time an
found by subtracting your separate tax
extended to apply to extension property
individual taxpayer dies or other taxpayer,
liability (as determined above) from your
that is generally placed in service during
such as a corporation or partnership,
contribution toward the payment.
2009. See the instructions for line 18b on
ceases to exist) may be taken as a
page 3.
Unless you have an agreement or
deduction in the earlier of:
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clear evidence of each spouse’s
The limitation for the credit for
The tax year following the last tax year
contribution toward the payment of the
increasing research activities is now
of the 20-year carryforward period or
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joint liability, your contribution includes
figured on line 1c instead of line 19.
The tax year in which the individual
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the tax withheld on your wages and your
The following new credits are added to
taxpayer dies or other taxpayer ceases to
share of the joint estimated tax or tax paid
line 1.
exist.
with the return. Your share of these
1. Line 1y - Qualified plug-in electric
Carryforward of the energy credit and
payments is found by using the same
drive motor vehicle credit (Form 8936).
the renewable electricity credit. If a
formula used in determining your
grant is paid under Public Law 111-5,
2. Line 1z - Qualified plug-in electric
separate tax liability. Substitute the joint
section 1603, for investment in energy
vehicle credit (Form 8834, Part I only).
estimated tax, or tax paid with the return,
property or renewable electricity property,
for the tax in step 5. If the original return
any carryforward of the energy credit or
General Instructions
for the carryback year resulted in an
renewable electricity credit related to that
overpayment, reduce your contribution by
property is reduced to recapture the
your share of the refund.
Who Must File
unused portion of the credit.
Attach a copy of the computation to
Change in Filing or Marital
You must file Form 3800 to claim any of
your amended return or application for
the general business credits.
Status
tentative refund.
Your general business credit is limited to
Credit Ordering Rule
If your only source of credits listed on
your tax liability. Therefore, if you filed a
Form 3800, Part I, is from pass-through
General business credits reported on
joint return in a carryback or carryforward
entities, you may not be required to
Form 3800 are treated as used on a
year and your marital status or filing
complete the source credit form. Instead,
first-in, first-out basis by offsetting the
status has changed, you may need to
you may be able to report the credit
earliest-earned credits first. Therefore, the
figure your separate tax liability in that
directly on Form 3800. For more details,
order in which the credits are used in any
carryback or carryforward year. This
see Part I. Current Year Credit on page 2.
tax year is:
would apply if:
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Carryforwards to that year, the earliest
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You filed as single in the credit year,
Carryback and
ones first,
but filed a joint return in the carryback or
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The general business credit earned in
Carryforward of Unused
carryforward year;
that year, and
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You filed a joint return in the credit
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Credit
The carryback to that year.
year, but filed a joint return with a different
When relevant, the components of the
If you cannot use part or all of the credit
spouse in the carryback or carryforward
general business credit reported on Form
because of the tax liability limit (line 32 is
year; or
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3800 arising in a single tax year are used
less than the sum of lines 8, 24, and 30),
You were married and filed a separate
in the following order.
carry the unused credit back one tax year.
return in the credit year, but filed a joint
To carry back an unused credit, file an
return with the same or a different spouse
Part I, line 1
amended return (Form 1040X, Amended
in the carryback or carryforward year.
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Investment credit (in the following
U.S. Individual Income Tax Return,
Determine your separate tax liability in
order — rehabilitation credit, energy
1120X, Amended U.S. Corporation
the carryback or carryforward year as
credit, qualifying advanced coal project
Income Tax Return, or other amended
follows.
credit, qualifying gasification project
return) for the prior tax year or an
1. Figure your tax for the carryback or
credit, and qualifying advanced energy
application for tentative refund (Form
carryforward year as though you were
project credit).
1045, Application for Tentative Refund, or
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married filing a separate return.
Welfare-to-work credit.
Form 1139, Corporation Application for
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2. Figure your spouse’s tax in that
Credit for increasing research activities.
Tentative Refund). Generally, if you file
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year as though he or she was married
Low-income housing credit.
an application for a tentative refund, it
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filing a separate return.
Disabled access credit.
must be filed by the end of the tax year
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3. Add the amounts in steps 1 and 2.
Renewable electricity production credit.
following the tax year in which the credit
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4. Divide the amount in step 1 by the
Indian employment credit.
arose.
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amount in step 3. The result should be
Orphan drug credit.
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Note. No part of the unused credit for
rounded to at least three decimal places.
New markets credit.
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any year attributable to any credit can be
5. Multiply the decimal in step 4 by the
Credit for small employer pension plan
carried back to any tax year before the
total tax shown on your joint return for the
startup costs.
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first tax year for which that credit was first
carryback or carryforward year. The result
Credit for employer-provided child care
allowable. See Credit Ordering Rule
is your separate tax liability and a
facilities and services.
Cat. No. 10622Q
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