Instructions For Form 3800 - General Business Credit

Change in Filing or Marital

Credit Ordering Rule

Low sulfur diesel fuel production credit

(Form 8896).

Status

General business credits reported on

Credit for oil and gas production from

Form 3800 are treated as used on a

Your general business credit is limited to

marginal wells (Form 8904).

first-in, first-out basis by offsetting the

your tax liability. Therefore, if you filed a

Distilled spirits credit (Form 8906).

earliest-earned credits first. Therefore, the

joint return in a carryback or carryforward

Nonconventional source fuel credit

order in which the credits are used in any

year and your marital status or filing status

(carryforward only).

tax year is:

has changed, you may need to figure your

Energy efficient home credit

Carryforwards to that year, the earliest

separate tax liability in that carryback or

(Form 8908).

ones first;

carryforward year. This would apply if:

Energy efficient appliance credit

The general business credit earned in

You filed as single in the credit year, but

(carryfoward only).

that year; and

filed a joint return in the carryback or

Alternative motor vehicle credit

The carryback to that year.

carryforward year;

(Form 8910).

You filed a joint return in the credit year,

Alternative fuel vehicle refueling

If your general business credits exceed

but filed a joint return with a different

property credit (Form 8911).

your tax liability limit, the credits are used

spouse in the carryback or carryforward

Mine rescue team training credit

in the following order and based on the

year; or

(Form 8923).

order shown under

Order in which credits

You were married and filed a separate

Agricultural chemicals security credit

are used

next.

return in the credit year, but filed a joint

(carryforward only).

return with the same or a different spouse

Credit for employer differential wage

Credits reported on line 2 of all Parts III

in the carryback or carryforward year.

payments (Form 8932).

with boxes A, B, C, and D checked.

Carbon dioxide sequestration credit

Determine your separate tax liability in

Credits reported on Part II, line 25.

(Form 8933).

the carryback or carryforward year as

Non-ESBC credits reported on line 5 of

Qualified plug-in electric drive motor

follows.

all Parts III with boxes A, B, C, and D

vehicle credit (Form 8936).

checked.

1. Figure your tax for the carryback or

Qualified plug-in electric vehicle credit

ESBC credits reported on line 6 of all

carryforward year as though you were

(carryforward only).

Parts III with box G checked.

married filing a separate return.

Credit for small employer health

Order in which credits are used. When

2. Figure your spouse's tax in that

insurance premiums (Form 8941).

relevant, the components of the general

year as though he or she was married

Employee retention credit (Form

business credit reported on Form 3800

filing a separate return.

5884-A)

arising in a single tax year are used in the

General credits from an electing large

3. Add the amounts in steps (1)

following order.

partnership (Schedule K-1 (Form

and (2).

Investment credit (in the following

1065-B)).

4. Divide the amount in step (1) by the

order—rehabilitation credit, energy credit,

amount in step (3). The result should be

Although these credits are

qualifying advanced coal project credit,

rounded to at least three decimal places.

aggregated on Form 3800, keep a

TIP

qualifying gasification project credit, and

separate record of each credit,

5. Multiply the decimal in step (4) by

qualifying advanced energy project credit)

including whether the credit was an

the total tax shown on your joint return for

(Form 3468).

eligible small business credit, to ensure

the carryback or carryforward year. The

Qualifying therapeutic discovery project

proper accounting of the credits.

result is your separate tax liability and a

credit (carryforward only).

carryback or carryforward credit is applied

Work opportunity credit (Form 5884).

Eligible Small Business

against this amount only.

Biofuel producer credit (Form 6478).

An eligible small business is:

Credit for increasing research activities

Although your carryback or

A corporation whose stock is not

(Form 6765).

carryforward of the credit is limited to your

publicly traded,

Low-income housing credit

separate tax liability, the amount of your

A partnership, or

(Form 8586, Part I only).

refund resulting from the carryback or

A sole proprietorship.

Enhanced oil recovery credit (Form

carryforward is further limited to your

8830).

share of the joint overpayment. This is

The average annual gross receipts of

Disabled access credit (Form 8826).

found by subtracting your separate tax

the corporation, partnership, or sole

Renewable electricity, refined coal, and

liability (as determined above) from your

proprietorship for the 3-tax-year period

Indian coal production credit (Form 8835).

contribution toward the payment.

preceding the tax year of the credit cannot

Empowerment zone employment credit

Unless you have an agreement or clear

exceed $50 million. Gross receipts for any

(Form 8844).

evidence of each spouse's contribution

tax year must be reduced by returns and

Renewal community employment credit

toward the payment of the joint liability,

allowances made during the year. Any

(carryforward only).

your contribution includes the tax withheld

reference to your business also includes a

Indian employment credit (Form 8845).

on your wages and your share of the joint

reference to any predecessor of your

Employer social security and Medicare

estimated tax or tax paid with the return.

business.

taxes paid on certain employee tips

Your share of these payments is found by

(Form 8846).

If your business was not in existence

using the same formula used in

Orphan drug credit (Form 8820).

for the entire 3-year period, base your

determining your separate tax liability.

New markets credit (Form 8874).

average annual gross receipts on the

Substitute the joint estimated tax, or tax

Credit for small employer pension plan

period your business existed. Also, if your

paid with the return, for the tax in step (5).

startup costs (Form 8881).

business had a tax year of less than 12

If the original return for the carryback year

Credit for employer-provided child care

months, your gross receipts must be

resulted in an overpayment, reduce your

facilities and services (Form 8882).

annualized by multiplying the gross

contribution by your share of the refund.

Qualified railroad track maintenance

receipts for the short period by 12 and

credit (Form 8900).

Attach a copy of the computation to

dividing the result by the number of

Biodiesel and renewable diesel fuels

your amended return or application for

months in the short period.

credit (Form 8864).

tentative refund.

Instructions for Form 3800 (2017)

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Instructions For Form 3800 - General Business Credit - 2017 Page 2

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