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Department of the Treasury

Internal Revenue Service

Instructions for Form 3800

(Rev. June 2009)

General Business Credit

carryback or carryforward year. This

Section references are to the Internal

Carryback and

would apply if:

Revenue Code unless otherwise noted.

•

Carryforward of Unused

You filed as single in the credit year,

but filed a joint return in the carryback or

Credit

What’s New

carryforward year;

•

If you cannot use part or all of the credit

You filed a joint return in the credit

For its first tax year ending after March

because of the tax liability limit (line 32 is

year, but filed a joint return with a different

31, 2008, a corporation can elect to claim

less than the sum of lines 8, 24, and 30),

spouse in the carryback or carryforward

a refundable credit for certain unused

carry the unused credit back one tax year.

year; or

•

research credits in lieu of the special

To carry back an unused credit, file an

You were married and filed a separate

depreciation allowance for eligible

amended return (Form 1040X, Amended

return in the credit year, but filed a joint

qualified property.

U.S. Individual Income Tax Return,

return with the same or a different spouse

1120X, Amended U.S. Corporation

in the carryback or carryforward year.

This election is extended (by the

Income Tax Return, or other amended

American Recovery and Reinvestment

Determine your separate tax liability in

return) for the prior tax year or an

Tax Act of 2009 (Public Law 111-5)) for

the carryback or carryforward year as

application for tentative refund (Form

one year to apply to property that is

follows.

1045, Application for Tentative Refund, or

generally placed in service in 2009

1. Figure your tax for the carryback or

Form 1139, Corporation Application for

(extension property). Corporations may

carryforward year as though you were

Tentative Refund). Generally, if you file

also choose not to have this election

married filing a separate return.

an application for a tentative refund, it

apply to extension property, or to make

2. Figure your spouse’s tax in that

must be filed by the end of the tax year

this election only for extension property if

year as though he or she was married

following the tax year in which the credit

the election was not made in its first tax

filing a separate return.

arose.

year ending after March 31, 2008. See

3. Add the amounts in steps 1 and 2.

the instructions for line 18b on page 2.

Note. No part of the unused credit for

4. Divide the amount in step 1 by the

any year attributable to any credit can be

The following new credits are added to

amount in step 3. The result should be

carried back to any tax year before the

line 1.

rounded to at least three decimal places.

•

first tax year for which that credit was first

Line 1t - Credits for affected

5. Multiply the decimal in step 4 by the

allowable. See Credit Ordering Rule

Midwestern disaster area employers

total tax shown on your joint return for the

below to determine which credits are

(Form 5884-A).

carryback or carryforward year. The result

•

allowed first.

Line 1v - Agricultural chemicals security

is your separate tax liability and a

credit (Form 8931).

carryback or carryforward credit is applied

If you have an unused credit after

•

Line 1w - Credit for employer

against this amount only.

carrying it back, carry it forward to each of

differential wage payments (Form 8932).

the 20 tax years after the year of the

•

Line 1x - Carbon dioxide sequestration

Although your carryback or

credit. Any qualified business credits (as

credit (Form 8933).

carryforward of the credit is limited to your

defined in section 196(c)) that are unused

separate tax liability, the amount of your

The following credits are removed from

after the last tax year of the 20-year

refund resulting from the carryback or

line 1.

carryforward period (or at the time an

•

carryforward is further limited to your

The qualified railroad track

individual taxpayer dies or other taxpayer,

share of the joint overpayment. This is

maintenance credit is extended and now

such as a corporation or partnership,

found by subtracting your separate tax

allowed to offset the alternative minimum

ceases to exist) may be taken as a

liability (as determined above) from your

tax (AMT). It is removed from line 1l and

deduction in the earlier of:

•

contribution toward the payment.

placed on new line 29g.

The tax year following the last tax year

•

The Hurricane Katrina housing credit

of the 20-year carryforward period or

Unless you have an agreement or

•

from pass-through entities can no longer

The tax year in which the individual

clear evidence of each spouse’s

be claimed so it is removed from line 1u.

taxpayer dies or other taxpayer ceases to

contribution toward the payment of the

exist.

Part II is expanded to accommodate all

joint liability, your contribution includes

of the general business credits that are

the tax withheld on your wages and your

Carryforward of the energy credit and

allowed against alternative minimum tax.

share of the joint estimated tax or tax paid

the renewable electricity credit. If a

Filers claiming a credit on line 24 or line

with the return. Your share of these

grant is paid under Public Law 111-5,

29 must complete Part II.

payments is found by using the same

section 1603, for investment in energy

formula used in determining your

property or renewable electricity property,

General Instructions

separate tax liability. Substitute the joint

any carryforward of the energy credit or

estimated tax, or tax paid with the return,

renewable electricity credit related to that

for the tax in step 5. If the original return

property is reduced to recapture the

Who Must File

for the carryback year resulted in an

unused portion of the credit.

overpayment, reduce your contribution by

You must file Form 3800 to claim any of

Change in Filing or Marital

your share of the refund.

the general business credits.

Status

If your only source of credits listed on

Attach a copy of the computation to

Form 3800, Part I, is from pass-through

Your general business credit is limited to

your amended return or application for

entities, you may not be required to

your tax liability. Therefore, if you filed a

tentative refund.

complete the source credit form. Instead,

joint return in a carryback or carryforward

Credit Ordering Rule

you may be able to report the credit

year and your marital status or filing

directly on Form 3800. For more details,

status has changed, you may need to

General business credits reported on

see Part I. Current Year Credit on page 2.

figure your separate tax liability in that

Form 3800 are treated as used on a

Cat. No. 10622Q

Instructions For Form 3800 - General Business Credit - Internal Revenue Service - 2008

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