Instructions For Form 3800 - General Business Credit

Lines 1a and 4a

If in the current tax year you had no

Irma, or Maria (see Form 5884-A), consist

taxable income attributable to a particular

of the following.

If you are a cooperative described in

business interest, you can't claim any

Hurricane Harvey employee retention

section 1381(a), you must allocate to your

research credit this year related to that

credit (effective for wages paid or incurred

patrons the investment credit in excess of

business.

after August 23, 2017, and before January

your tax liability limit. Allocate to your

1, 2018.

If any of your research credit isn't

patrons the portion, if any, of the

Hurricane Irma employee retention

allowed to be used because of this

investment credit on Part I, line 6, or Part

credit (effective for wages paid or incurred

limitation, see

Carryback and

II, line 36, in excess of Part II, line 16 or

after September 4, 2017, and before

Carryforward of Unused

Credit, earlier.

line 29, respectively. While any excess is

January 1, 2018.

allocated to patrons, any credit recapture

Line 1e

Hurricane Maria employee retention

applies as if you as the cooperative had

credit (effective for wages paid or incurred

When reporting the disabled access credit

claimed the entire credit.

after September 16, 2017, and before

from Form 8826 on Part III, line 1e, don't

Note. Any carryforward of the qualifying

January 1, 2018.

enter more than $5,000 in column (c) of

therapeutic discovery project credit may

Parts III with box A or B checked,

Line 1bb

be claimed on Part III, line 1a.

combined.

Enter the total of the amounts shown in

Line 1c and 4i

Line 1f

box 7 of the Schedules K-1 (Form

1065-B), Partner's Share of Income (Loss)

Cooperatives, estates, and trusts: enter

A qualified small business must

From an Electing Large Partnership, you

the applicable part of the amount from

complete Form 3800 before

received from electing large partnerships.

Form 8835, line 22. All others: enter the

completing Section D of Form

CAUTION

applicable part of the amount from Form

6765, if the payroll tax credit is being

Line 1zz

claimed. See the instructions for Form

8835, line 20. Don't enter an amount from

Line 1zz is used to report the credit for oil

Form 8835 that is included on Form 3800,

6765 for more details.

and gas production from marginal wells for

Part III, line 4e.

Eligible small businesses, enter your

tax years beginning in 2016 and the

Line 1j

research credit on line 4i. See the

carryforward of certain other credits.

definition of Eligible Small Business,

When reporting the credit for small

The credit for oil and gas production

earlier. All others, enter your research

employer pension plan startup costs from

from marginal wells. Enter the amount

credit on line 1c.

Form 8881 on Part III, line 1j, don't enter

from Form 8904, line 8, or from the

more than $500 in column (c) of Parts III

applicable line of your Schedule K-1. See

Partners and S corporation

with box A or B checked, combined.

the Instructions for Form 8904 for more

shareholders, see Treatment of partners

information.

and S corporation shareholders under

Line 1k

Eligible Small Business, earlier.

Carryforward of certain other credits.

When reporting the credit for

Use box C to enter any carryforward to

Research credit limitation. If you are an

employer-provided childcare facilities and

2017 of any unused credit from:

individual, the amount of the research

services from Form 8882 on Part III,

Form 3468 (for years prior to 2008 for

credit that may be included on Part III,

line 1k, don't enter more than $150,000 in

the rehabilitation credit) (for tax years

line 1c or line 4i, is limited to the amount of

column (c) of Parts III with box A or B

beginning before October 4, 2008, for the

tax attributable to your taxable income

checked, combined.

energy credit);

from the sole proprietorship or your

Line 1o

Form 5884 for years prior to 2007;

interest in the pass-through entity

Form 6478 for years prior to 2005;

Only the carryforward of the

(partnership, S corporation, estate, or

nonconventional source fuel credit from

Form 8846 for years prior to 2007; or

trust) generating the credit. Figure the

Form 8900 for years prior to 2008.

research credit limitation separately for

Form 8907 can be reported on Part III,

each sole proprietorship or pass-through

line 1o.

Also use Part III, line 1zz, to enter any

entity by using the following formula.

Line 1q

carryforward to 2017 of any unused credit

from general business credits no longer

Only the carryforward of the energy

Taxable income attributable to the sole

covered on Form 3800 due to, and not

efficient appliance credit from Form 8909

proprietorship or your interest in the

limited to, expiration of a tax provision.

can be reported on Part III, line 1q.

pass-through entity

The following list identifies these credits.

Line 11 ×

Line 1v

Trans-Alaska pipeline liability fund

Your taxable income for the year

credit.

Only the carryforward of the agricultural

Credit for employers affected by

chemicals security credit from Form 8931

Hurricane Katrina, Rita, or Wilma (Form

The sum of the fractions used for

can be reported on Part III, line 1v.

5884-A, Section A only).

determining the limits can't exceed one.

Line 1z

Hurricane Katrina housing credit (Form

The research credit used to determine the

5884-A, Section A only).

Only the carryforward of the qualified

limitation is the sum of the current year

Credit for affected Midwestern disaster

plug-in electric vehicle credit claimed in

credit (determined without regard to the

area employers (Form 5884-A, Section A

Part I, Section B, of 2009 through 2012

limitation), any carryforwards (adjusted for

only).

Form 8834 can be reported on Part III,

any payroll tax credit claimed) of the credit

Employer housing credit (Form 5884-A,

line 1z.

not used in prior years, and any carryback

Section B only).

of the credit from 2018. For information on

Line 1aa

New hire retention credit (Form

how to figure your taxable income for the

5884-B).

Employee retention credit from Form

year, your taxable income attributable to

Credit for contributions to selected

5884-A, section A can be reported on Part

the sole proprietorship, or your interest in

community development corporations

III, line 1aa.

the pass-through entity, see Regulations

(Form 8847).

sections 1.41-7(c) and 1.53-3.

The employee retention credit for

Welfare-to-work credit (Form 8861).

employers affected by Hurricane Harvey,

Instructions for Form 3800 (2017)

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Instructions For Form 3800 - General Business Credit - 2017 Page 5

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