Instructions For Form 3800 - 2016 Page 2

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separate tax liability in that carryback or
Carryforwards to that year, the earliest
Energy efficient appliance credit
carryforward year. This would apply if:
ones first;
(carryfoward only).
You filed as single in the credit year, but
The general business credit earned in
Alternative motor vehicle credit
filed a joint return in the carryback or
that year; and
(Form 8910).
carryforward year;
The carryback to that year.
Alternative fuel vehicle refueling
You filed a joint return in the credit year,
property credit (Form 8911).
If your general business credits exceed
but filed a joint return with a different
Mine rescue team training credit
your tax liability limit, the credits are used
spouse in the carryback or carryforward
(Form 8923).
in the following order and based on the
year; or
Agricultural chemicals security credit
order shown under
Order in which credits
You were married and filed a separate
(carryforward only).
are used
next.
return in the credit year, but filed a joint
Credit for employer differential wage
return with the same or a different spouse
payments (Form 8932).
Credits reported on line 2 of all Parts III
in the carryback or carryforward year.
Carbon dioxide sequestration credit
with boxes A, B, C, and D checked.
(Form 8933).
Determine your separate tax liability in
Credits reported on Part II, line 25.
Qualified plug-in electric drive motor
the carryback or carryforward year as
Non-ESBC credits reported on line 5 of
vehicle credit (Form 8936).
follows.
all Parts III with boxes A, B, C, and D
Qualified plug-in electric vehicle credit
1. Figure your tax for the carryback or
checked.
(carryforward only).
carryforward year as though you were
ESBC credits reported on line 6 of all
Credit for small employer health
married filing a separate return.
Parts III with box G checked.
insurance premiums (Form 8941).
2. Figure your spouse's tax in that
New hire retention credit
Order in which credits are used. When
year as though he or she was married
(carryforward only).
relevant, the components of the general
filing a separate return.
General credits from an electing large
business credit reported on Form 3800
partnership (Schedule K-1 (Form
3. Add the amounts in steps (1)
arising in a single tax year are used in the
1065-B)).
and (2).
following order.
Although these credits are
4. Divide the amount in step (1) by the
Investment credit (in the following
aggregated on Form 3800, keep a
amount in step (3). The result should be
order—rehabilitation credit, energy credit,
TIP
separate record of each credit,
rounded to at least three decimal places.
qualifying advanced coal project credit,
including whether the credit was an
qualifying gasification project credit, and
5. Multiply the decimal in step (4) by
eligible small business credit, to ensure
qualifying advanced energy project credit)
the total tax shown on your joint return for
proper accounting of the credits.
(Form 3468).
the carryback or carryforward year. The
Qualifying therapeutic discovery project
result is your separate tax liability and a
Eligible Small Business
credit (carryforward only).
carryback or carryforward credit is applied
Work opportunity credit (Form 5884).
against this amount only.
An eligible small business is:
Biofuel producer credit (Form 6478).
A corporation whose stock is not
Although your carryback or
Credit for increasing research activities
publicly traded,
carryforward of the credit is limited to your
(Form 6765).
A partnership, or
separate tax liability, the amount of your
Low-income housing credit
A sole proprietorship.
refund resulting from the carryback or
(Form 8586, Part I only).
carryforward is further limited to your
Enhanced oil recovery credit (Form
The average annual gross receipts of
share of the joint overpayment. This is
8830).
the corporation, partnership, or sole
found by subtracting your separate tax
Disabled access credit (Form 8826).
proprietorship for the 3-tax-year period
liability (as determined above) from your
Renewable electricity, refined coal, and
preceding the tax year of the credit cannot
contribution toward the payment.
Indian coal production credit (Form 8835).
exceed $50 million. Gross receipts for any
Empowerment zone employment credit
tax year must be reduced by returns and
Unless you have an agreement or clear
(Form 8844).
allowances made during the year. Any
evidence of each spouse's contribution
Renewal community employment credit
reference to your business also includes a
toward the payment of the joint liability,
(carryforward only).
reference to any predecessor of your
your contribution includes the tax withheld
Indian employment credit (Form 8845).
business.
on your wages and your share of the joint
Employer social security and Medicare
estimated tax or tax paid with the return.
If your business was not in existence
taxes paid on certain employee tips
Your share of these payments is found by
for the entire 3-year period, base your
(Form 8846).
using the same formula used in
Orphan drug credit (Form 8820).
average annual gross receipts on the
determining your separate tax liability.
period your business existed. Also, if your
New markets credit (Form 8874).
Substitute the joint estimated tax, or tax
business had a tax year of less than 12
Credit for small employer pension plan
paid with the return, for the tax in step (5).
months, your gross receipts must be
startup costs (Form 8881).
If the original return for the carryback year
annualized by multiplying the gross
Credit for employer-provided child care
resulted in an overpayment, reduce your
facilities and services (Form 8882).
receipts for the short period by 12 and
contribution by your share of the refund.
dividing the result by the number of
Qualified railroad track maintenance
Attach a copy of the computation to
months in the short period.
credit (Form 8900).
your amended return or application for
Biodiesel and renewable diesel fuels
Member of controlled group,
tentative refund.
credit (Form 8864).
business under common control, or
Low sulfur diesel fuel production credit
Credit Ordering Rule
affiliated group. For purposes of the
(Form 8896).
General business credits reported on
gross receipts test, all members of a
Distilled spirits credit (Form 8906).
Form 3800 are treated as used on a
controlled group of corporations (as
Nonconventional source fuel credit
first-in, first-out basis by offsetting the
defined in section 52(a)) and all members
(carryforward only).
earliest-earned credits first. Therefore, the
of a group of businesses under common
Energy efficient home credit
order in which the credits are used in any
control (as defined in section 52(b)) are
(Form 8908).
tax year is:
treated as a single person, and all
Instructions for Form 3800 (2016)
-2-

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