Instructions For Form 3800 - 2016 (Page 5 of 6) in pdf

Line 1c and 4i

Line 1f

Carryforward of certain other credits.

Use box C to enter any carryforward to

Cooperatives, estates, and trusts: enter

A qualified small business must

2016 of any unused credit from:

the applicable part of the amount from

complete Form 3800 before

Form 3468 (for years prior to 2008 for

Form 8835, line 22. All others: enter the

completing Section D of Form

the rehabilitation credit) (for tax years

CAUTION

applicable part of the amount from Form

6765, if the payroll tax credit is being

beginning before October 4, 2008, for the

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

claimed. See the instructions for Form

energy credit);

Form 8835 that is included on Form 3800,

6765 for more details.

Form 5884 for years prior to 2007;

Part III, line 4e.

Form 6478 for years prior to 2005;

Eligible small businesses, enter your

Line 1j

Form 8846 for years prior to 2007; or

research credit on line 4i. See the

Form 8900 for years prior to 2008.

definition of Eligible Small Business,

When reporting the credit for small

earlier. All others, enter your research

employer pension plan startup costs from

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

credit on line 1c.

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

carryforward to 2016 of any unused credit

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

Partners and S corporation

from general business credits no longer

with box A or B checked, combined.

shareholders, see Treatment of partners

covered on Form 3800 due to, and not

Line 1k

and S corporation shareholders under

limited to, expiration of a tax provision.

Eligible Small Business, earlier.

The following list identifies these credits.

When reporting the credit for

Trans-Alaska pipeline liability fund

employer-provided childcare facilities and

Research credit limitation. If you are an

credit.

services from Form 8882 on Part III,

individual, the amount of the research

Credit for employers affected by

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

credit that may be included on Part III,

Hurricane Katrina, Rita, or Wilma (Form

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

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

5884-A, Section A only).

checked, combined.

tax attributable to your taxable income

Hurricane Katrina housing credit (Form

from the sole proprietorship or your

Line 1o

5884-A, Section B only).

interest in the pass-through entity

Credit for affected Midwestern disaster

Only the carryforward of the

(partnership, S corporation, estate, or

area employers (Form 5884-A, Section A

nonconventional source fuel credit from

trust) generating the credit. Figure the

only).

Form 8907 can be reported on Part III,

research credit limitation separately for

Employer housing credit (Form 5884-A,

line 1o.

each sole proprietorship or pass-through

Section B only).

entity by using the following formula.

Line 1q

Enhanced oil recovery credit (Form

8830).

Only the carryforward of the energy

Taxable income attributable to the sole

Credit for contributions to selected

efficient appliance credit from Form 8909

proprietorship or your interest in the

community development corporations

can be reported on Part III, line 1q.

pass-through entity

(Form 8847).

Line 11 ×

Line 1v

Welfare-to-work credit (Form 8861).

Your taxable income for the year

Only the carryforward of the agricultural

New York Liberty Zone business

chemicals security credit from Form 8931

employee credit (Form 8884).

can be reported on Part III, line 1v.

The sum of the fractions used for

Note. If a carryforward amount is entered

determining the limits can't exceed one.

Line 1z

on Part III, line 1zz, see the instructions for

The research credit used to determine the

Part I, line 4, for the statement to attach.

Only the carryforward of the qualified

limitation is the sum of the current year

Line 3

plug-in electric vehicle credit claimed in

credit (determined without regard to the

Part I, Section B, of 2009 through 2012

limitation), any carryforwards of the credit

Include any carryforward of the renewal

Form 8834 can be reported on Part III,

not used in prior years, and any carryback

community employment credit on Part III,

line 1z.

of the credit from 2017. For information on

line 3.

how to figure your taxable income for the

Line 1aa

Line 4h

year, your taxable income attributable to

Only the carryforward of the new hire

the sole proprietorship, or your interest in

Credit for Small Employer Health

retention credit from Form 5884-B can be

the pass-through entity, see Regulations

Insurance Premiums (Form 8941):

reported on Part III, line 1aa.

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

Tax-exempt eligible small employers,

Line 1bb

other than certain farmers' cooperatives,

If in the current tax year you had no

don't report the credit for small employer

taxable income attributable to a particular

Enter the total of the amounts shown in

health insurance premiums on Part III,

business interest, you can't claim any

box 7 of the Schedules K-1 (Form

line 4h. Eligible tax-exempt small

research credit this year related to that

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

employers will report this credit on Form

business.

From an Electing Large Partnership, you

990-T, Exempt Organization Business

received from electing large partnerships.

If any of your research credit isn't

Income Tax Return.

allowed to be used because of this

Line 1zz

If your only source of credit listed on

limitation, see

Carryback and

Part III, line 4h, is from pass-through

Line 1zz is used to report the enhanced oil

Carryforward of Unused

Credit, earlier.

entities, you aren't required to complete or

recovery credit for 2016 and the

Line 1e

attach Form 8941. Instead, enter the credit

carryforward of certain other credits.

directly on Part III, line 4h.

When reporting the disabled access credit

Enhanced oil recovery credit. Enter the

Eligible small employers (other than

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

amount from Form 8830, line 4 or from the

tax-exempt eligible small employers) will

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

applicable line of your Schedule K-1. See

enter the credit from Form 8941, line 16 or

Parts III with box A or B checked,

the instructions for Form 8830 for more

line 18.

combined.

information.

See the Instructions for Form 8941 for

more information.

Instructions for Form 3800 (2016)

-5-

Instructions For Form 3800 - 2016 Page 5

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