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General Business Credit OMB No. 1545-0895
Form 3800
Go to www.irs.gov/Form3800 for instructions and the latest information. 2023
Department of the Treasury You must include all pages of Form 3800 with your return. Attachment
Internal Revenue Service Sequence No. 22
Name(s) shown on return Identifying number
A Corporate Alternative Minimum Tax (CAMT) and Base Erosion Anti-Abuse Tax (BEAT). Are you both (a) an “applicable
corporation” within the meaning of section 59(k)(1) for the CAMT, and (b) an “applicable taxpayer” within the meaning of
section 59A(e) for the BEAT? See instructions . . . . . . . . . . . . . . . . . . . . . Yes No
Part I Current Year Credit for Credits Not Allowed Against Tentative Minimum Tax (TMT)
Go to Part III before Parts I and II. See instructions.
1 Non-passive credits from Part III, line 2: combine column (e) with non-passive amounts from column
(g). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Passive credits from Part III, line 2: combine column (f) with passive amounts
in column (g). See instructions . . . . . . . . . . . . . . . . 2
3 Enter the applicable passive activity credits allowed for 2023. See instructions . . . . . . . . 3
4 Carryforward of general business credit to 2023. See instructions for statement to attach . . . . 4
Check this box if the carryforward was changed or revised from the original reported amount . .
5 Carryback of general business credit from 2024. See instructions . . . . . . . . . . . . 5
6 Add lines 1, 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Part II Allowable Credit
7 Regular tax before credits:
• Individuals. Enter the sum of the amounts from Form 1040, 1040-SR, or
1040-NR, line 16; and Schedule 2 (Form 1040), line 2.
• Corporations. Enter the amount from Form 1120, Schedule J, Part I, line 1;
or the applicable line of your return. . . . . . . . 7
• Estates and trusts. Enter the sum of the amounts from Form 1041,
Schedule G, lines 1a and 1b, plus any Form 8978 amount included on
line 1d; or the amount from the applicable line of your return. }
8 Alternative minimum tax:
• Individuals. Enter the amount from Form 6251, line 11.
• Corporations. Enter the amount from Form 4626, Part II, line 13. . . . . . . . 8
• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54. }
9 Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10a Foreign tax credit . . . . . . . . . . . . . . . . . . . . 10a
b Certain allowable credits (see instructions) . . . . . . . . . . . . 10b
c Add lines 10a and 10b . . . . . . . . . . . . . . . . . . . . . . . . . . 10c
11 Net income tax. Subtract line 10c from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16 11
12 Net regular tax. Subtract line 10c from line 7. If zero or less, enter -0- . . . 12
13 Enter 25% (0.25) of the excess, if any, of line 12 (line 11 for corporations) over
$25,000. See instructions . . . . . . . . . . . . . . . . . 13
14 Tentative minimum tax:
• Individuals. Enter the amount from Form 6251, line 9.
• Corporations. Enter -0-.
. . . . . . 14
• Estates and trusts. Enter the amount from Schedule I
(Form 1041), line 52. }
15 Enter the greater of line 13 or line 14 . . . . . . . . . . . . . . . . . . . . . . 15
16 Subtract line 15 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . . 16
17 Enter the smaller of line 6 or line 16 . . . . . . . . . . . . . . . . . . . . . . 17
C corporations: See the line 17 instructions if there has been an ownership change, acquisition, or
reorganization.
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12392F Form 3800 (2023)
