Instructions For Form 3800 - General Business Credit

Member of controlled group,

passive activity credit from general

line 1c. Include the carryback when

business under common control, or

business credits not allowed against TMT.

figuring the research credit limitation on

affiliated group. For purposes of the

line 1c of any Parts III with the applicable

If no credits allowed, enter zero on

gross receipts test, all members of a

box A or B checked. Then include the

line 3.

controlled group of corporations (as

allowable carryback amount on Part I,

defined in section 52(a)) and all members

line 5. See the instructions for Part I,

Passive activity. Generally, a passive

of a group of businesses under common

line 4, for the required statement that

activity is a trade or business in which you

control (as defined in section 52(b)) are

must be attached to your tax return.

didn't materially participate. Generally,

treated as a single person, and all

rental activities are passive activities,

Part II. Allowable Credit

employees of the members of an affiliated

whether or not you materially participated.

service group (as defined in sections

See Form 8582-CR or Form 8810 for

Line 10b

414(m) and (o)) shall be treated as

details.

employed by a single person.

Enter the total allowable credit, if any, from

Line 4

your tax return as follows.

Treatment of partners and S

Enter the amount of all carryforwards to

corporation shareholders. A partner or

Individuals. The amount from Form

2017 of unused credits that are reported

S corporation shareholder cannot be

1040, lines 49 through 54 (Form 1040NR,

from line 2 of Part III with box C checked.

treated as an eligible small business

lines 47 through 51). Don't include any

unless both the partnership or S

general business credit claimed on Form

Required statement. For each credit,

corporation and partner or shareholder

3800, any prior year minimum tax, or any

attach a statement with the following

meet the gross receipts test as discussed

credit claimed on Form 8912, Credit to

information.

under Eligible Small Business, earlier, for

Holders of Tax Credit Bonds.

Show the tax year the credit originated,

the tax year that the credit is treated as a

the amount of the credit as reported on the

Estates and trusts. Enter the total of any

current year general business credit.

original return, and the amount allowed for

write-in credits from Form 1041,

that year. Also state whether the total

Schedule G, line 2e.

Specific Instructions

carryforward amount was changed from

Corporations. Enter the amount from

the originally reported amount and identify

Form 1120, Schedule J, Part I, line 5b (or

the type of credit(s) involved. If the revised

Complete and attach the appropriate

the applicable line of your return).

carryforward amount relates to unused

credit forms used to figure your current

additional research credits, attach an

year credit. See exceptions under

General

Line 13

additional statement detailing the changes

Instructions, earlier.

See section 38(c)(6) for special rules that

to the originally reported Form 6765

Assembling Form 3800. To ensure

apply to married couples filing separate

information for all originating credit years

Form 3800 is correctly processed,

returns, controlled corporate groups,

applicable.

assemble Form 3800 in the following

regulated investment companies, real

For each carryback year, show the year

order.

estate investment trusts, estates, and

and the amount of the credit allowed after

trusts.

1. Page 1.

you applied the carryback.

For each carryforward year, show the

Line 17

2. Page 2.

year and the amount of the credit

3. Part III with box I checked.

carryforward allowed for that year.

C corporations. If the corporation has

4. All Parts III with box A checked.

undergone a post-1986 ownership change

Note. Individuals claiming the research

(as defined in section 382(g)), section 383

5. All Parts III with box B checked.

credit from a sole proprietorship or

may limit the amount of tax that may be

6. Part III with box C checked.

pass-through entity don't include any

offset by pre-change general business

carryforward of that credit on Part I, line 4,

7. Part III with box D checked.

credits. Also, if a corporation acquires

before figuring the limitation on Part III,

8. Part III with box G checked.

control of another corporation (or acquires

line 1c. Include the carryforward when

its assets in a reorganization), section 384

figuring the research credit limitation on

Part I. Current Year Credit

may limit the amount of tax attributable to

line 1c of any Parts III with the applicable

recognized built-in gains that may be

for Credits Not Allowed

box A or B checked. Then include the

offset by pre-acquisition general business

Against Tentative

allowable carryforward amount on Part I,

credits. If either of these limitations apply,

line 4, and attach the statement required

Minimum Tax (TMT)

attach a computation of the allowable

above.

general business credit, enter the amount

Complete all Parts III before

Adjustment for the payroll tax credit.

on Part II, line 17, and write “Sec. 383” or

completing Part I and Part II. See

A qualified small business that claimed the

“Sec. 384” in the margin next to your entry

Part III. General Business Credits

payroll tax credit on Form 6765 must

on Part II, line 17.

CAUTION

or Eligible Small Business Credits

for

reduce its research credit carryforward by

Line 18

more information.

the amount of the payroll tax credit.

Complete Part II, lines 18 through 26, if

Line 5

Line 3

any of the following apply.

Use Part I, line 5, only when you amend

An amount is entered for the

Enter the applicable passive activity credit

your 2017 return to carry back unused

empowerment zone employment credit on

amount allowed from Form 8582-CR,

credits from 2018. Enter the amount that is

line 3 of Part(s) III with box A, B, C, or D

Passive Activity Credit Limitations, or

reported from line 2 of Part III with box D

checked.

Form 8810, Corporate Passive Activity

checked.

An amount is entered for the renewal

Loss and Credit Limitations. The passive

community employment credit on line 3 of

activity credit amount allowed on Part I,

Note. Individuals claiming the research

Part III with box C checked.

line 3, only applies to the general business

credit from a sole proprietorship or

If you have prior year unallowed

credits not allowed against TMT from Part

pass-through entity don't include any

passive activity credit carryover for the

I, line 2, plus any prior year unallowed

carryback of that credit on Part I, line 5,

before figuring the limitation on Part III,

Instructions for Form 3800 (2017)

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Instructions For Form 3800 - General Business Credit - 2017 Page 3

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