Instructions For Form 3800 - 2016 (Page 3 of 6) in pdf

employees of the members of an affiliated

See Form 8582-CR or Form 8810 for

Individuals. The amount from Form

service group (as defined in sections

details.

1040, lines 49 through 54 (Form 1040NR,

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

lines 47 through 51). Don't include any

Line 4

employed by a single person.

general business credit claimed on Form

Enter the amount of all carryforwards to

3800, any prior year minimum tax, or any

Treatment of partners and S

2016 of unused credits that are reported

credit claimed on Form 8912, Credit to

corporation shareholders. A partner or

from line 2 of Part III with box C checked.

Holders of Tax Credit Bonds.

S corporation shareholder cannot be

Required statement. For each credit,

treated as an eligible small business

Estates and trusts. Enter the total of any

attach a statement with the following

unless both the partnership or S

write-in credits from Form 1041,

information.

corporation and partner or shareholder

Schedule G, line 2e.

Show the tax year the credit originated,

meet the gross receipts test as discussed

Corporations. Enter the amount from

the amount of the credit as reported on the

under Eligible Small Business, earlier, for

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

original return, and the amount allowed for

the tax year that the credit is treated as a

the applicable line of your return).

that year. Also state whether the total

current year general business credit.

carryforward amount was changed from

Line 13

the originally reported amount and identify

Specific Instructions

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

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

apply to married couples filing separate

carryforward amount relates to unused

Complete and attach the appropriate

returns, controlled corporate groups,

additional research credits, attach an

credit forms used to figure your current

regulated investment companies, real

additional statement detailing the changes

year credit. See exceptions under

General

estate investment trusts, estates, and

to the originally reported Form 6765

Instructions, earlier.

trusts.

information for all originating credit years

applicable.

Assembling Form 3800. To ensure

Line 17

Form 3800 is correctly processed,

For each carryback year, show the year

assemble Form 3800 in the following

and the amount of the credit allowed after

C corporations. If the corporation has

you applied the carryback.

undergone a post-1986 ownership change

order.

For each carryforward year, show the

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

1. Page 1.

may limit the amount of tax that may be

year and the amount of the credit

2. Page 2.

carryforward allowed for that year.

offset by pre-change general business

3. Part III with box I checked.

credits. Also, if a corporation acquires

Note. Individuals claiming the research

control of another corporation (or acquires

4. All Parts III with box A checked.

credit from a sole proprietorship or

its assets in a reorganization), section 384

5. All Parts III with box B checked.

pass-through entity don't include any

may limit the amount of tax attributable to

carryforward of that credit on Part I, line 4,

6. Part III with box C checked.

recognized built-in gains that may be

before figuring the limitation on Part III,

offset by pre-acquisition general business

7. Part III with box D checked.

line 1c. Include the carryforward when

credits. If either of these limitations apply,

8. Part III with box G checked.

figuring the research credit limitation on

attach a computation of the allowable

line 1c of any Parts III with the applicable

general business credit, enter the amount

Part I. Current Year Credit

box A or B checked. Then include the

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

for Credits Not Allowed

allowable carryforward amount on Part I,

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

line 4, and attach the statement required

Against Tentative

on Part II, line 17.

above.

Minimum Tax (TMT)

Line 18

Line 5

Complete Part II, lines 18 through 26, if

Complete all Parts III before

Use Part I, line 5, only when you amend

any of the following apply.

completing Part I and Part II. See

your 2016 return to carry back unused

An amount is entered for the

Part III. General Business Credits

credits from 2017. Enter the amount that is

CAUTION

empowerment zone employment credit on

or Eligible Small Business Credits

for

reported from line 2 of Part III with box D

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

more information.

checked.

Note. Individuals claiming the research

An amount is entered for the renewal

Line 3

credit from a sole proprietorship or

community employment credit on line 3 of

Enter the applicable passive activity credit

pass-through entity don't include any

Part III with box C checked.

amount allowed from Form 8582-CR,

carryback of that credit on Part I, line 5,

If you have prior year unallowed

Passive Activity Credit Limitations, or

before figuring the limitation on Part III,

passive activity credit carryover for the

Form 8810, Corporate Passive Activity

line 1c. Include the carryback when

empowerment zone or renewal community

Loss and Credit Limitations. The passive

figuring the research credit limitation on

employment credit.

activity credit amount allowed on Part I,

line 1c of any Parts III with the applicable

If any of the above apply, multiply Part

line 3, only applies to the general business

box A or B checked. Then include the

II, line 14, by 75% (0.75).

credits not allowed against TMT from Part

allowable carryback amount on Part I,

I, line 2, plus any prior year unallowed

All others, skip Part II, lines 18 through

line 5. See the instructions for Part I,

passive activity credit from general

25, and enter zero on Part II, line 26.

line 4, for the required statement that

business credits not allowed against TMT.

must be attached to your tax return.

Line 24

If no credits allowed, enter zero on

Part II. Allowable Credit

Enter the applicable passive activity credit

line 3.

amount for the empowerment zone and

Line 10b

Passive activity. Generally, a passive

renewal community employment credit

activity is a trade or business in which you

allowed from Form 8582-CR or Form

Enter the total allowable credit, if any, from

didn't materially participate. Generally,

8810. The passive activity credit amount

your tax return as follows.

rental activities are passive activities,

allowed on Part II, line 24, only applies to

whether or not you materially participated.

the empowerment zone and renewal

Instructions for Form 3800 (2016)

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Instructions For Form 3800 - 2016 Page 3

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