Instructions For Form 3800 - General Business Credit - Internal Revenue Service - 2008 Page 4
ADVERTISEMENT
1
2
3
4Write “Sec. 41(g)” on the dotted line next
Line 32
The time needed to complete and file
to your entries on lines 19a and 19b.
this form will vary depending on individual
If line 32 is smaller than the sum of lines
circumstances. The estimated burden for
Corporations. If the corporation has
8, 24, and 30, see Carryback and
individual taxpayers filing this form is
undergone a post-1986 ownership
Carryforward of Unused Credit on page 1.
approved under OMB control number
change (as defined in section 382(g)),
1545-0074 and is included in the
Paperwork Reduction Act Notice. We
section 383 may limit the amount of tax
estimates shown in the instructions for
ask for the information on this form to
that may be offset by pre-change general
their individual income tax return. The
carry out the Internal Revenue laws of the
business credits. Also, if a corporation
estimated burden for all other taxpayers
United States. You are required to give us
acquires control of another corporation (or
who file this form is shown below.
the information. We need it to ensure that
acquires its assets in a reorganization),
you are complying with these laws and to
section 384 may limit the amount of tax
Recordkeeping . . . . . . . . .
23 hr., 26 min.
allow us to figure and collect the right
attributable to recognized built-in gains
amount of tax.
that may be offset by pre-acquisition
Learning about the
general business credits. If either of these
You are not required to provide the
law or the form . . . . . . . . . .
1 hr.
limitations apply, attach a computation of
information requested on a form that is
Preparing and sending
the allowable general business credit,
subject to the Paperwork Reduction Act
the form to the IRS . . . . . . .
1 hr., 25 min.
enter the amount on lines 19a and 19b,
unless the form displays a valid OMB
and write “Sec. 383” or “Sec. 384” in the
control number. Books or records relating
If you have comments concerning the
margin next to your entries on lines 19a
to a form or its instructions must be
accuracy of these time estimates or
and 19b.
suggestions for making this form simpler,
retained as long as their contents may
become material in the administration of
we would be happy to hear from you. See
Note. If the only credits you are claiming
the instructions for the tax return with
any Internal Revenue law. Generally, tax
are listed in Part I, enter the line 19b
returns and return information are
which this form is filed.
amount on line 32 and skip lines 20
confidential, as required by Internal
through 31.
Revenue Code section 6103.
Line 20
Form 8844 filers: multiply line 16 by 75%.
All others skip lines 20 through 24 and
enter zero on line 25.
-4-
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial