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2024

Instructions for Form 3800

General Business Credit

Section references are to the Internal Revenue Code unless part is used by filers who have more than one elective payment
otherwise noted. or transfer registration number on their source credit forms for a
particular Inflation Reduction Act of 2022 (IRA 2022) credit or a
Future Developments Creating Helpful Incentives to Produce Semiconductors Act of
For the latest information about developments related to Form 2022 (CHIPS 2022) credit; or by partners or S corporation
3800 and its instructions, such as legislation enacted after they shareholders who have received more than one Schedule K-1
were published, go to IRS.gov/Form3800. allocating to them the same credit (whether or not IRA 2022 or
CHIPS 2022). This part has been expanded to provide more
What’s New detailed reporting of current-year passive and non-passive
credits, EPEs, and transfer elections.
Part I. Credits not allowed against tentative minimum tax
(TMT). Line 2 has been revised to include passive credit Part VI. Breakdown of aggregate amounts in Part IV. New
carryovers from Part IV. Lines 4 and 5 have been revised to columns have been added in this part for passive and
include only non-passive carryforwards and carrybacks. non-passive credits.
Part II. Part II is renamed to “Figuring Credit Allowed After Clean electricity production credit under section 45Y. The
Limitations.” New section headings—A, B, and C—were added clean electricity production credit figured on new Form 7211 is
to indicate the lines of Part II applicable to credit limitations under reported on Form 3800, Part III, line 1gg. This credit is available
sections 38(c)(1), 38(c)(2), and 38(c)(4). Section D was added for filers with 2024 fiscal tax years ending in 2025. See the
to report credits allowed after limitations. Instructions for Form 7211 for more information.
Part III. Current year general business credits. New Clean fuel production credit under section 45Z. The clean
columns have been added and several columns have been fuel production credit figured on new Form 7218 is reported on
repositioned or renamed. Form 3800, Part III, line 1q. This credit is available for filers with
• Columns (d) and (e) are for passive and non-passive credits, 2024 fiscal tax years ending in 2025. See the Instructions for
respectively. Form 7218 for more information.
• Column (g) combines non-passive credits from column (e) Clean electricity investment credit under section 48E. The
with amounts transferred in or out, shown in column (f). clean electricity investment credit figured on new Part V of Form
• Column (i) is the amount of column (g) applied against tax in 3468 is reported on Form 3800, Part III, line 1v. This credit is
Part II. available for filers with 2024 fiscal tax years ending in 2025. See
• Note that column (g) may include both passive and the Instructions for Form 3468 for more information.
non-passive credits; the passive credits are applied only against
tax in Part II arising from passive activities. Reminders
• Column (j) is the net elective payment election (EPE) amount,
which is the smaller of column (h) or column (g) minus column Item A. Item A requires a response concerning whether you are
(i). an applicable corporation under the Corporate Alternative
Minimum Tax (CAMT) and an applicable taxpayer under the
Part IV. Carryovers of general business credits. Part IV has Base Erosion Anti-Abuse Tax (BEAT).
been updated. The column for eligible small business credit
(ESBC) carryforwards on the 2023 Form 3800 has been Pre-filing registration requirement. If you intend to make an
removed; report these credits on the 2024 Form 3800, Part IV, elective payment election (EPE) and/or a transfer election on
line 4y. Form 3800, you must complete a pre-filing registration before
• Column (a) is used to indicate how many items of carryovers you file your tax return. See Registering for and Making Elective
from Part VI are included in Part IV for each listed credit. If there Payment and Transfer Elections, later.
is no breakdown for a credit on Part VI, leave column (a) of Part Elective payment election (EPE). Applicable entities and
IV blank. electing taxpayers can elect to treat certain IRA 2022 business
• Column (b) is used to show the latest year from which credits as elective payments. Certain eligible taxpayers can elect
carryforwards arise. However, if there is a carryback from 2025 to treat CHIPS 2022 credits as elective payments. Any
to 2024, enter “2025” in column (b). overpayments may result in refunds. See Elective Payment of
• Columns (d) and (e) are for credits subject to the passive Certain Business Credits Under Section 6417 or Section 48D,
activity credit limits. later.
• Column (g) is the amount of columns (e) and (f) applied
against tax in Part II. The passive credits are applied only against Transferring credits. Taxpayers may make an election to
tax in Part II arising from passive activities. transfer all or a portion of certain IRA 2022 credits. See Transfer
• Column (h) is the amount of columns (e) and (f) recaptured or of Eligible Credits Under Section 6418, later.
otherwise adjusted.
• Column (i) is the carryforward to 2025, which is the sum of General Instructions
columns (g) and (h) subtracted from the sum of columns (e) and
(f). Partnerships and S corporations must always complete
TIP the source credit form unless they received the credit as
Part V. Breakdown of aggregate amounts on Part III for fa- a transfer from an unrelated eligible taxpayer. All other
cility-by-facility, multiple pass-through entities, etc. This filers whose only source for a credit listed in Form 3800, Part III,

Instructions for Form 3800 (2024) Catalog Number 10622Q
Dec 18, 2024 Department of the Treasury Internal Revenue Service www.irs.gov

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is from a partnership, S corporation, estate, trust, or cooperative, defined under sections 6417(d)(1)(B), 6417(d)(1)(C), and
or who received the credit as a transfer from an unrelated eligible 6417(d)(1)(D)); and partnerships and S corporations under
taxpayer, report the credit directly on Form 3800. The following section 6417(c), can make the EPE for the clean hydrogen
exceptions apply (unless you received the credit as a transfer credit, the carbon oxide sequestration credit, and the advanced
from an unrelated eligible taxpayer). manufacturing production credit reported in Part III.
• You are claiming the investment credit (Form 3468) or the Note. The definition of “eligible taxpayer” in IRA 2022 is different
biodiesel, renewable diesel, or sustainable aviation fuel credit from the definition of “eligible taxpayer” in CHIPS 2022.
(Form 8864).
• You are an estate or trust and the source credit must be Eligible taxpayer making an election to transfer certain IRA
allocated to beneficiaries. For more details, see the Instructions 2022 credits. IRA 2022 also allows eligible taxpayers
for Form 1041, U.S. Income Tax Return for Estates and Trusts, (taxpayers not described in section 6417(d)(1)(A)) and,
Schedule K-1, box 13. separately, partnerships and S corporations under section
• You are a cooperative and the source credit can or must be 6418(c) to make elections to transfer certain IRA 2022 business
allocated to patrons. For more details, see the Instructions for credits (or a portion thereof) reported in Part III to an unrelated
Form 1120-C, U.S. Income Tax Return for Cooperative person for cash.
Associations, Schedule J, line 5c. Eligible taxpayer making an EPE for CHIPS 2022 credit.
Under CHIPS 2022, an eligible taxpayer (as defined under
Who Must File section 48D(c)), partnerships, and S corporations can make the
You must file Form 3800 and the credit source form(s) to claim EPE under section 48D(d) for the advanced manufacturing
any of the general business credits. investment credit.
Partnerships and S corporations. Partnerships and S See the specific instructions for Part III to make the EPEs and
corporations that make EPEs, transfer elections (as transferor), transfer elections.
or receive a credit from a transfer (as transferee) must complete
the name and identifying number boxes on page 1 and the Registering for and Making EPEs and Transfer
applicable lines of Parts III and V. Complete only the lines for Elections
credits for which an EPE or transfer election is made. Attach
Form 3800 to your Form 1065 or Form 1120-S. See the If making an EPE or transfer election, you must do the following.
instructions for Form 1065 at IRS.gov/Form1065 or Form 1120-S
at IRS.gov/Form1120S. Partners and shareholders report their 1. Prior to completing an election on Form 3800, you must
share of each transferred credit received from partnerships and get a registration number for each facility or property. Go to
S corporations on the applicable line of Part III of the partner’s or IRS.gov/Register for Elective Payment or Transfer of Credits.
shareholder’s Form 3800. Also, see Pub. 5884, Inflation Reduction Act (IRA) and CHIPS
Act of 2022 (CHIPS) Pre-Filing Registration Tool, for more
Applicable entity. An applicable entity that makes an EPE for information about registering prior to making an election.
certain IRA 2022 credits must complete Form 3800 and its tax
return. See Applicable entity making an EPE on IRA 2022 2. Complete the required form(s) (for example, Form 3468)
credits, below, for more information. on which you figure the specific general business credit(s).
When completing a specific general business credit form, you
Additional Information must provide the registration number you received after
completing step 1. You may also have to attach any information
required regarding the entries made on the specific general
EPEs and Transfer Elections
business credit form.
CHIPS 2022 and IRA 2022 allow applicable entities or certain
taxpayers to treat certain business credits as payments of 3. Complete the required lines on Form 3800. If you’re liable
federal income tax, or, in the case of partnerships or S for tax, you must first consider if any part of the general business
corporations, to allow payments in the amount of such credits. credit(s) may be applied against tax. See Part I and Part II and
Credit Ordering Rule, later, for when making an EPE. To make
Applicable entity making an EPE on IRA 2022 credits. IRA the election, you will need to complete the appropriate line(s) in
2022 extends, modifies, or creates several energy-related Part III. See Part III. Current Year General Business Credits, later,
investment and production tax credits. These credits are taken for more information. In addition, you may also need to complete
as general business credits. IRA 2022 also created section Part V. See Part V. Breakdown of Aggregate Amounts in Part III
6417, which permits an applicable entity to make an EPE with for Facility-by-Facility, Multiple Pass-Through Entities, etc., later,
respect to each applicable credit reported in Part III. for information regarding when you must complete Part V.
An applicable entity is defined as any of the following. 4. Attach all specific general business credit forms and Form
• An organization exempt from the tax imposed by subtitle A by 3800 to your return. See Part III, later, and your return
reason of subchapter F of chapter 1 of subtitle A; instructions for where to report the election.
• The government of any U.S. territory or political subdivision or
Note. Completion of the pre-filing registration requirements and
instrumentality thereof;
receipt of a registration number do not, by themselves, mean
• Any state, the District of Columbia, or a political subdivision or
that you have earned the credit and made a proper election
instrumentality thereof;
under section 48D(d), 6417, or 6418.
• The Tennessee Valley Authority;
• An Indian tribal government or a subdivision or instrumentality A registration number is valid only for the tax year for which it
thereof; was obtained. It must be renewed if an election is sought in a
• Any Alaska Native Corporation (as defined in section 3 of the subsequent year. Changes with respect to one or more credit
Alaska Native Claims Settlement Act (43 U.S.C. 1602(m))); and properties, including changes in ownership, require an amended
• Any corporation operating on a cooperative basis that is registration to reflect the new facts.
engaged in furnishing electric energy to persons in rural areas.
Taxpayer making an EPE for certain IRA 2022 credits. In For more information, see Regulations sections 1.48D-6,
addition to these applicable entities, certain taxpayers (as 1.6417-5, and 1.6418-4.

2 Instructions for Form 3800 (2024)

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                                                                        used to offset the current year tax liability nor can it be included 
Carryback and Carryforward of                                           in the carryforward or carryback calculation.
Unused Credit
For purposes of carryback and carryforward rules, unused credit         Change in Filing or Marital Status
means the sum of business credits carried forward to your tax           Your general business credit is limited to your tax liability. 
year on Part IV, plus the amount of your net current credits on         Therefore, if you filed a joint return in a carryback or carryforward 
Part III, column (g), that exceeds the sum of any amount of such        year and your marital status or filing status has changed, you 
business credits allowed against your net income tax in Part II,        may need to figure your separate tax liability in that carryback or 
line 38.                                                                carryforward year. This would apply if:
                                                                        • You filed as single in the credit year, but filed a joint return in 
         The carryforward must be reduced if there has been a           the carryback or carryforward year;
  !      recapture or other downward adjustment.                        • You filed a joint return in the credit year, but filed a joint return 
CAUTION
                                                                        with a different spouse in the carryback or carryforward year; or
  If you can't use part or all of your general business credit          • You were married and filed a separate return in the credit year, 
because of the tax liability limit (Part II, line 38, is less than the  but filed a joint return with the same or a different spouse in the 
sum of Part I, line 6, and Part II, lines 25 and 36), carry the         carryback or carryforward year.
unused credit back to prior years. The carryback period is                Determine your separate tax liability in the carryback or 
generally 1 year. To carry back an unused credit, file an               carryforward year as follows.
amended return (Form 1040-X, Amended U.S. Individual Income 
                                                                          1. Figure your tax for the carryback or carryforward year as 
Tax Return; Form 1120-X, Amended U.S. Corporation Income 
                                                                        though you were married filing a separate return.
Tax Return; or other amended return) for the prior tax year, or an 
application for tentative refund (Form 1045, Application for              2. Figure your spouse's tax in that year as though your 
Tentative Refund; or Form 1139, Corporation Application for             spouse was married filing a separate return.
Tentative Refund). Generally, if you file an application for a            3. Add the amounts in steps 1 and 2.
tentative refund, it must be filed by the end of the tax year             4. Divide the amount in step 1 by the amount in step 3. The 
following the tax year in which the credit arose.                       result should be rounded to at least three decimal places.
         In general, no part of the unused credit for any year            5. Multiply the decimal in step 4 by the total tax shown on 
TIP      attributable to any credit can be carried back to any tax      your joint return for the carryback or carryforward year. The result 
         year before the first tax year for which that credit was first is your separate tax liability and a carryback or carryforward 
allowable. However, this general rule does not apply to unused          credit is applied against this amount only.
credits listed in section 6417(b), which may be carried back 3 tax 
years. A “specified credit” listed in section 38(c)(4)(B) cannot be       Although your carryback or carryforward of the credit is 
carried back to any tax year before the first tax year for which        limited to your separate tax liability, the amount of your refund 
that specified credit was allowed against TMT unless it is a credit     resulting from the carryback or carryforward is further limited to 
listed in section 6417(b). See Credit Ordering Rule, later, to          your share of the joint overpayment. This is found by subtracting 
determine which credits are allowed first.                              your separate tax liability (as determined above) from your 
                                                                        contribution toward the payment.
  In general, unused general business credits may be carried              Unless you have an agreement or clear evidence of each 
back 1 year and carried forward 20 years. Unused marginal oil           spouse's contribution toward the payment of the joint liability, 
and gas well production credits may be carried back 5 years and         your contribution includes the tax withheld on your wages and 
carried forward 20 years. Unused credits listed in section              your share of the joint estimated tax or tax paid with the return. 
6417(b) may be carried back 3 years and carried forward 20              Your share of these payments is found by using the same 
years.                                                                  formula used in determining your separate tax liability. Substitute 
  Any qualified business credits (as defined in section 196(c))         the joint estimated tax, or tax paid with the return, for the tax in 
that are unused after the last tax year of the carryforward period      step 5. If the original return for the carryback year resulted in an 
(or at the time an individual taxpayer dies or other taxpayer, such     overpayment, reduce your contribution by your share of the 
as a corporation or partnership, ceases to exist) may be taken as       refund.
a deduction in the earlier of:                                            Attach a copy of the computation to your amended return or 
• The tax year following the last tax year of the carryforward          application for tentative refund.
period, or
• The tax year in which the individual taxpayer dies or other           Credit Ordering Rule
taxpayer ceases to exist.                                               General business credits reported on Form 3800 are treated as 
Figuring the carryforward if a payroll tax credit election is           used on a first-in, first-out basis by offsetting the earliest-earned 
made.   Qualified small businesses electing to claim a portion of       credits first. Therefore, the order in which the credits are used in 
the research credit as a payroll tax credit must adjust the             any tax year is:
research credit carryforward for the amount of the credit elected       • Carryforwards to that year, the earliest ones first;
as a payroll tax credit on Form 6765, Credit for Increasing             • The general business credit earned in that year; and
Research Activities.                                                    • The carryback to that year.
         A qualified small business is defined differently than an        Credit amounts allowed as net EPE amounts in column (j) of 
                                                                        Part III are treated as payments and are not considered used or 
CAUTION  and Eligible Small Business in the Instructions for Form 
  !      eligible small business. See Qualified Small Business          unused credits for carryback and carryforward rules.
6765 for definitions.                                                     If your general business credits exceed your tax liability limit 
  The unused credit for the current year is determined by               figured in Part II, the credits are generally used in the following 
reducing the amount on Part I, line 6, and Part II, line 36, by the     order and based on the order shown under Order in which 
amount on Form 6765, line 36. If you have amounts on both Part          credits are used, later.
I, line 6, and Part II, line 36, the reduction is made                  • Credits reported on line 2 of Part III, column (g), plus line 6 of 
proportionately. No amount elected as a payroll tax credit can be       Part IV, columns (e) and (f).
Instructions for Form 3800 (2024)                                                                                                             3

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• Credits reported on Part II, line 25.                              Credit ordering for taxpayers making an EPE.       If you made 
• Specified credits reported on line 5 of Part III, column (g), plus an EPE for certain current credits reported on Part III, credit 
line 5 of Part IV, columns (e) and (f).                              amounts allowed as a net EPE amount in column (j) of Part III are 
Order in which credits are used.  When relevant, the                 treated as payments and are not considered for carryback and 
components of the general business credit reported on Form           carryforward rules.
3800 arising in a single tax year are generally used in the            An applicable entity with unrelated business income subject 
following order.                                                     to tax under section 512 must use any applicable credit listed in 
• Investment credit (in the following order—rehabilitation credit,   section 6417(b) against that tax, regardless of whether the 
energy credit, qualifying advanced coal project credit, qualifying   facility or property giving rise to the applicable credit was used in 
gasification project credit, qualifying advanced energy project      the unrelated business, to the extent the credit is not part of the 
credit, qualifying therapeutic discovery project credit              net EPE amount in column (j) of Part III.
(carryforward only), advanced manufacturing investment credit, 
and clean electricity investment credit) (Form 3468, Parts II, III,  Eligible Small Business
IV, V, VI, and VII).                                                 For purposes of the credit for increasing research activities 
• Work opportunity credit (Form 5884).                               (Form 6765), reported on Form 3800, Part III, line 4i; and the 
• Biofuel producer credit (Form 6478).                               ESB credits, reported on Form 3800, Part IV, line 4y, an eligible 
• Credit for increasing research activities (Form 6765).             small business is:
• Low-income housing credit (Form 8586).                             • A corporation whose stock is not publicly traded,
• Enhanced oil recovery credit (Form 8830).                          • A partnership, or
• Disabled access credit (Form 8826).                                • A sole proprietorship.
• Renewable electricity production credit (Form 8835).
• Empowerment zone employment credit (Form 8844).                      The average annual gross receipts of the corporation, 
• Renewal community employment credit (carryforward only).           partnership, or sole proprietorship for the 3-tax-year period 
• Indian employment credit (carryfoward only).                       preceding the tax year of the credit cannot exceed $50 million. 
• Employer social security and Medicare taxes paid on certain        Gross receipts for any tax year must be reduced by returns and 
employee tips (Form 8846).                                           allowances made during the year. Any reference to your 
• Orphan drug credit (Form 8820).                                    business also includes a reference to any predecessor of your 
• New markets credit (Form 8874).                                    business.
• Credit for small employer pension plan startup costs (Form           If your business was not in existence for the entire 3-year 
8881, Part I).                                                       period, base your average annual gross receipts on the period 
• Credit for employer-provided childcare facilities and services     your business existed. Also, if your business had a tax year of 
(Form 8882).                                                         less than 12 months, your gross receipts must be annualized by 
• Qualified railroad track maintenance credit (Form 8900).           multiplying the gross receipts for the short period by 12 and 
• Biodiesel, renewable diesel (Form 8864).                           dividing the result by the number of months in the short period.
• Low sulfur diesel fuel production credit (Form 8896).                Member of controlled group, business under common 
• Credit for oil and gas production from marginal wells (Form        control, or affiliated group. For purposes of the gross receipts 
8904).                                                               test, all members of a controlled group of corporations (as 
• Distilled spirits credit (Form 8906).                              defined in section 52(a)) and all members of a group of 
• Advanced nuclear power facility production (Form 7213, Part        businesses under common control (as defined in section 52(b)) 
I).                                                                  are treated as a single person, and all employees of the 
• Nonconventional source fuel credit (carryforward only).            members of an affiliated service group (as defined in sections 
• Energy efficient home credit (Form 8908).                          414(m) and 414(o)) will be treated as employed by a single 
• Energy efficient appliance credit (carryforward only).             person.
• Alternative motor vehicle credit (Form 8910, Part II).
• Alternative fuel vehicle refueling property credit (Form 8911,       Treatment of partners and S corporation shareholders.          A 
Part I).                                                             partner or an S corporation shareholder cannot be treated as an 
• Mine rescue team training credit (carryforward only).              eligible small business unless both the partnership or S 
• Agricultural chemicals security credit (carryforward only).        corporation and partner or shareholder meet the gross receipts 
• Credit for employer differential wage payments (Form 8932).        test, as discussed earlier, for the tax year that the credit is 
• Carbon oxide sequestration credit (Form 8933).                     treated as a current year general business credit.
• Qualified plug-in electric vehicle credit (carryforward only).
• Clean vehicle credit (Form 8936, Part II).                         Research Credit Claims on Amended Returns or 
• Credit for small employer health insurance premiums (Form          Tax Equity and Fiscal Responsibility Act 
8941).                                                               (TEFRA) Administrative Adjustment Requests 
• Employee retention credit for employers affected by qualified      (AAR), as Applicable
disasters (carryforward only).
• Employer credit for paid family and medical leave (Form            TEFRA partnerships and partners in TEFRA partnerships cannot 
8994).                                                               file amended returns; they must instead file AARs. An AAR is a 
• Credit for auto-enrollment (Form 8881, Part II).                   statutorily provided type of amended filing used to change 
• Zero-emission nuclear power production (Form 7213, Part II).       TEFRA partnership items.
• Sustainable aviation fuel (Form 8864, line 8).                       If you are claiming a refund or credit on an amended return or 
• Clean hydrogen production (Form 7210).                             AAR (as applicable) that includes a section 41 credit for 
• Qualified commercial clean vehicle (Form 8936, Part V).            increasing research activities that either (a) was not reported on 
• Advanced manufacturing production (Form 7207).                     your original filed return, or (b) is increased from the amount 
• Clean electricity production credit (Form 7211).                   reported on your original return, and the section 41 credit you’re 
• Clean fuel production credit (Form 7218).                          claiming on the amended return comes from a non-Bipartisan 
• Military spouse retirement plan credit (Form 8881, Part III).      Budget Act (BBA) pass-through entity such as a(n) TEFRA 
• General credits from an electing large partnership                 partnership, S corporation, estate, trust, cooperative, or other 
(carryforward only).                                                 non-TEFRA or non-BBA pass-through entity whose tax year 

4                                                                                            Instructions for Form 3800 (2024)

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ended during the tax year for which you are filing your amended Do not take into account any amount in column (f) from
return, the following five items of information must be identified ! passive activities. See Transfer of Eligible Credits Under
and provided with your claim for each business component. CAUTION Section 6418 and Transferees of Eligible Credits Under
Section 6418, later.
1. The factual basis of your section 41 research credit claim.
2. The research activities performed. Line 2
3. The individuals who performed each research activity. A Report on line 2 the total of all passive activity credit amounts
taxpayer may instead identify the individuals who performed included on Part III, line 2, column (d); and passive amounts
each research activity by listing the individual’s title or position. included on Part III, line 2, column (f); and Part IV, line 6, column
4. The information each individual sought to discover. (d).
5. The total qualified employee wage expenses, total
qualified supply expenses, and total qualified contract research Line 3
expenses incurred by the non-BBA pass-through entity for its Enter the applicable passive activity credit amount allowed from
claim year. This information may be provided by submitting a Form 8582-CR, Passive Activity Credit Limitations; or Form
copy of the Form 6765 used by the non-BBA pass-through entity. 8810, Corporate Passive Activity Loss and Credit Limitations.
The passive activity credit amount allowed on Part I, line 3, only
If you submit a credit study or other document, please identify applies to the general business credits not allowed against TMT
the exact pages that contain the five items of information from Part I, line 2. Do not include specified credits on line 3.
described above.
If no credits are allowed, enter -0- on line 3.
Note. The above requirements apply to all claimants, including
sole proprietorships, per entity, regardless of business structure. Line 4
Enter the amount of non-passive carryforwards to 2024 of
A taxpayer whose amended return includes a section 41 unused credits that are reported from line 6 of Part IV, column (f).
credit for increasing research activities from more than one
non-BBA pass-through entity must separately provide the five Check the box. For each credit entered on line 4, if the credit
items of information for each non-BBA pass-through entity. amount was changed or revised from the amount originally
reported, check the box on this line and see the instructions for
Partners, shareholders, or other owners of a non-BBA Part IV and Part VI (if applicable) for the required statement,
pass-through entity should receive this information directly from later.
the non-BBA pass-through entity, for example, in the form of an Adjustment for the payroll tax credit. A qualified small
amended Schedule K-1 (and any statements attached thereto). business that elected on Form 6765 to claim a portion of its
Partners of BBA partnership. BBA partnerships cannot file research credit as a payroll tax credit must reduce its research
amended returns; they must instead file AARs. A BBA AAR is a credit carryforward by the amount elected as a payroll tax credit.
statutorily provided type of amended filing used to change
partnership-related items for any partnership tax year. If you are Line 5
a partner of a BBA partnership and filing a return that includes a Use Part I, line 5, only when you amend your 2024 return to carry
section 41 credit for increasing research activities from the BBA back unused credits from 2025. Enter the non-passive amount
partnership's AAR, you may, but are not required to, include the that is reported from line 6 of Part IV, column (f).
five items of information with your return to which your Form
8978, Partner's Additional Reporting Year Tax, is attached if the Note. Individuals claiming the research credit from a sole
BBA partnership has provided the information with its AAR. proprietorship or pass-through entity don't include any carryback
of that credit on Part I, line 5, before figuring the limitation on Part
III, line 1c. Include the carryback when figuring the research
Specific Instructions credit limitation on line 1c of Part III. Then, include the allowable
carryback amount on Part I, line 5. See Required statement,
Before completing Parts I and II, complete the applicable later, and attach the statement to your return.
! lines and columns of Part III, columns (a) through (h);
CAUTION Part IV, columns (a) through (f); Part V, columns (a) Part II. Figuring Credit Allowed After
through (h)(2); and Part VI, columns (a) through (f).
Limitations
Complete and attach the appropriate credit forms used to figure Note. For a summary of the 2024 changes to this part, see
your current year credit. See exceptions under General What's New.
Instructions, earlier.
Section A
Item A. Corporate alternative minimum tax (CAMT) and Figuring Credit Allowed After Section 38(c)(1) Limitation
base erosion anti-abuse tax (BEAT). If you are both an Based on Amount of Tax
“applicable corporation” within the meaning of section 59(k)(1)
and “applicable taxpayer” within the meaning of section 59A(e), Line 7
check “Yes.” Otherwise, check “No.”
Individuals. Enter the sum of the amounts from Form 1040,
Part I. Credits Not Allowed Against 1040-SR, or 1040-NR, line 16; and Schedule 2 (Form 1040),
line 1z. Don’t include any recapture of an education credit, any
Tentative Minimum Tax (TMT) tax from Form 8621, any net tax liability deferred under section
Note. For a summary of the 2024 changes to this part, see 965(i), or any triggering event under section 965(i).
What's New.
Corporations. Enter the amount from Form 1120, Schedule J,
Line 1 Part I, line 2 (excluding the base erosion minimum tax entered on
line 1f), or other applicable line of your return. Do not include any
Non-passive credits from Part III, line 2: Combine column (e)
with non-passive amounts from column (f).
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deferred tax under section 1291, or additional tax under section amount for the empowerment zone employment credit on line 3
197(f). of Part III, column (d) or (e), or the renewal community
employment credit on line 3 of Part III, column (d) or (e), or line 3
Estates and trusts. Enter the amount from Form 1041,
of Part IV, column (d) or (f).
Schedule G, lines 1a, 1b, and 1d, plus any Form 8978 amount
included on line 1e; or the amount from the applicable line of
your return. Line 22
Combine the amounts from Part III, line 3, column (e), with the
Non-pass-through partners. Partners other than pass-through sum of the non-passive activity credit amounts in Part IV, line 3,
partners (such as partnerships or S corporations) use Form column (f). The carryforward and carryback for Form 8844 will
8978 and Schedule A (Form 8978)—not Form 3800—to flow to this line.
calculate their reporting year tax net of credits. However, credit
carryforwards resulting from a Form 8978 calculation are Line 23
reported on the partner’s next tax year’s Form 3800, Parts IV and
VI, if applicable. See Form 8978 and its instructions. Enter the passive activity credit from Part III, line 3, column (d),
plus the sum of the passive activity credit amount in Part IV,
Line 10b line 3, column (d).

Enter the total allowable credit, if any, from your tax return as Line 24
follows.
Enter the applicable passive activity credit amount for the
Individuals. Enter the amount from Form 1040, 1040-SR, or empowerment zone and renewal community employment credit
1040-NR, line 19; and Schedule 3 (Form 1040), lines 2 through allowed from Form 8582-CR or Form 8810. The passive activity
4, 5a, 5b, and line 7. Don't include any general business credit credit amount allowed on Part II, line 24, only applies to the
claimed on Form 3800, any prior year minimum tax, or any credit empowerment zone and renewal community employment credit
claimed on Form 8912, Credit to Holders of Tax Credit Bonds. reported on Part III, line 3, plus any prior year unallowed passive
Estates and trusts. Enter the total of any write-in credits from activity empowerment zone and renewal community employment
Form 1041, Schedule G, line 2e; or the amount from the credit. See the instructions for the applicable form for details. If
applicable line of your return. no credits are allowed, enter -0- on line 24.

Corporations. Enter the amount from Form 1120, Schedule J, Line 25
line 5b (or the applicable line of your return). Corporations Add lines 22 and 24. If you have amounts on both line 23 and
reporting a Form 8978 amount on Schedule J, line 5f, must also line 24, the total on line 25 will be comprised of both non-passive
include this amount on line 10b. If line 11 is zero or less, these and passive credit amounts. Attach a statement providing a
corporations must enter -0- on line 11, skip lines 12 through 15, breakdown of the non-passive and passive credit amounts on
and enter -0- on line 16. line 25.
Line 13 Passive activity credit amounts generally can only be
used to offset positive passive activity income.
Special rules. See section 38(c)(6) for special rules that apply CAUTION!
to married couples filing separate returns, controlled corporate
groups, regulated investment companies, real estate investment Section C
trusts, estates, and trusts.
Figuring the Specified Credit Amount Allowed Under
Corporations. Corporations are allowed a general business Section 38(c)(4)
credit equal to 25% of the excess (if any) of net income tax over
$25,000. Net income tax means the sum of the regular tax Line 30
liability and the tax imposed by the alternative minimum tax Enter the general business credit from Part III, line 5. Combine
under section 55, reduced by certain other credits. column (e) with non-passive amounts in column (f). Do not take
into account any amount in column (f) from passive activities.
Line 17 See Caution under Line 1, earlier.
C corporations. If the corporation has undergone a post-1986
ownership change (as defined in section 382(g)), section 383 Line 32
may limit the amount of tax that may be offset by pre-change Enter the sum of passive activity credits from Part III, line 5.
general business credits. Also, if a corporation acquires control Combine column (d) with passive amounts in column (f). Do not
of another corporation (or acquires its assets in a take into account any amount in column (f) from non-passive
reorganization), section 384 may limit the amount of tax activities. Also, include passive specified credit carryovers from
attributable to recognized built-in gains that may be offset by Part IV, column (d), line 5.
pre-acquisition general business credits. If either of these
limitations apply, attach a computation of the allowable general Line 33
business credit, enter the amount on Part II, line 17, and write Enter the applicable current year and carryover passive activity
“Sec. 383” or “Sec. 384” in the margin next to your entry on Part credit amount for general business credits allowed against TMT
II, line 17. from Form 8582-CR or Form 8810. The passive activity credit
amount allowed on line 33 includes only the general business
Section B credits on line 32. If no credits are allowed, enter -0- on line 33.
Figuring Section 38(c)(2) Empowerment Zone and
Community Renewal Employment Credit Allowed Line 34
Enter the amount of all carryforwards to 2024 of unused credits
Lines 18 Through 26 that are reported from Part IV, line 5, column (f).
These lines are used to claim the empowerment zone
employment credit and the renewal community employment
credit. Complete lines 18 through 26 only if you have entered an

6 Instructions for Form 3800 (2024)

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Check the box. For each credit entered on line 34, if the credit transferee) an eligible credit under section 6418 from an
amount was changed or revised from the amount originally unrelated taxpayer.
reported, check the box on this line and see Required statement.
Elective Payment of Certain Business Credits
Note. Individuals claiming the research credit from a sole Under Section 6417 or Section 48D
proprietorship or pass-through entity don't include any An applicable entity, as defined in section 6417(d)(1)(A), can
carryforward of that credit on Part II, line 34, before figuring the elect to treat current applicable credits as payments against the
limitation on Part III, line 1c and line 4i. Include the carryforward tax imposed by subtitle A for its tax year. Because applicable
when figuring the research credit limitation on line 1c and line 4i credits must first be applied to tax (if any) before being treated as
of Part III. Then, include the allowable carryforward amount on a payment, amounts treated as a payment (net payment election
Part II, line 34. See the instructions for the required statement. amounts) are limited to the total of unused credits (without
Adjustment for the payroll tax credit. A qualified small application of any EPE). See Credit Ordering Rule, earlier.
business that elected on Form 6765 to claim a portion of its Applicable credits reported in Part III, column (h), include the
research credit as a payroll tax credit must reduce its research following.
credit carryforward by the amount elected as a payroll tax credit. • Alternative fuel vehicle refueling property, section 30C(d)(1),
Form 8911, Part I.
Line 35 • Renewable electricity production, section 45, Form 8835 for
Use Part II, line 35, only when you amend your 2024 tax return to qualified facilities after 2022, Part II.
carry back unused credits from 2025. Enter the carryback • Carbon oxide sequestration, section 45Q, Form 8933 for
amount that is reported in Part IV, line 5, column (f). You may not carbon-capture equipment placed in service after 2022, Part III.
carry back specified credits, including ESB credits, to any tax • Zero-emission nuclear power production, section 45U, Form
year before the first tax year for which that specified credit was 7213, Part II.
allowed against TMT. • Clean hydrogen production, section 45V, Form 7210, Part IV.
Note. Individuals claiming the research credit from a sole • Qualified commercial clean vehicles, section 45W, Form
8936, Part V, but not including credits passed through from
proprietorship or pass-through entity don't include any carryback
partnerships or S corporations. See the Instructions for Form
of that credit on Part II, line 35, before figuring the limitation on
8936.
Part III, line 4i. Include the carryback when figuring the research
credit limitation on Part III, line 4i. Then, include the allowable • Advanced manufacturing production, section 45X, Form 7207,
Part II.
carryback amount on Part II, line 35. See Required statement,
later, and attach the statement to your return. • Energy credit, section 48, Form 3468, Part VI.
• Qualifying advanced energy project, section 48C, Form 3468,
Part III.
Section D
• Clean electricity production, section 45Y, Form 7211.
Credits Allowed After Limitations • Clean fuel production, section 45Z, Form 7218.
• Clean electricity investment, section 48E, Form 3468, Part V.
Line 38
If the sum of Part II, line 38, and Part III, line 6, column (j), is Taxpayers that are not applicable entities, including
smaller than the sum of Part I, lines 1, 3, and 4, and Part II, lines partnerships and S corporations, may elect to be treated as
30, 33, and 34 (carryforwards and current business credits only), applicable entities but only with respect to the following
see Carryback and Carryforward of Unused Credit, earlier. applicable credits reported in Part III, column (h).
• Carbon oxide sequestration for capture equipment placed in
Part III. Current-Year General service after 2022, Form 8933, Part III.
• Clean hydrogen production, Form 7210, Part IV.
Business Credits • Advanced manufacturing production, Form 7207, Part II.
Note. For a summary of the 2024 changes to this part, see
What's New. Taxpayers, including partnerships and S corporations, may
If you are claiming a current business credit on your tax also elect payment for advanced manufacturing investment,
return, you must complete the applicable lines and columns of section 48D, Form 3468, Part IV, reported on line 1o, column (h),
Part III. This requirement includes applicable entities and certain of Part III.
taxpayers, partnerships, and S corporations making an EPE,
To make an EPE, if you have multiple facilities for which you're
eligible taxpayers making a transfer election under section 6418,
claiming one of the above credits, complete Part V and then Part
and transferees of a credit under section 6418. Complete
III. In Part V, list each facility; in Part III, combine the amounts
columns (b), (c), (f), (h), (i), and (j) of Part III (as applicable) only
from all facilities for each credit and enter in column (b) the first
if you are making the EPE under section 6417, the transfer
registration number obtained for each credit. If you have only one
election under section 6418 (as transferor), or receive a credit
facility for which you're claiming any one of the above credits, do
from a transfer (as transferee). Complete columns (b), (c), (h),
not complete Part V. Complete each line on Part III for which
(i), and (j) of Part III, as applicable, if you are making the election
you're claiming an elective payment using the instructions under
under section 48D.
Columns (a) through (j), later.
Partnerships and S corporations that are transferees of
credits from an eligible taxpayer under section 6418 report on Transfer of Eligible Credits Under Section 6418
the applicable line of Part III and Part V (if applicable) of Form Eligible taxpayers can elect to transfer the following eligible
3800. Complete column (a) of Part III and complete Part V only if credits.
you are reporting more than one facility or more than one • Alternative fuel vehicle refueling property, section 30C(d)(1),
pass-through entity as sources for any one credit. Form 8911, Part I.
Partners and shareholders report your share of each IRA • Renewable electricity production, section 45, Form 8835, Part
2022 credit transferred to a partnership and S corporation on the II.
applicable line of Part III and Part V (if applicable) of Form 3800. • Carbon oxide sequestration, section 45Q, Form 8933, but not
Complete column (c) of Part III only if you are receiving the credit including the credit made under section 45Q(f)(3)(B) election,
on a Schedule K-1 from a pass-through entity or receive (as Part III.
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• Zero-emission nuclear power production, section 45U, Form taxpayer or any member of its controlled group within the
7213, Part II. meaning of section 267(b) or section 707(b)(1).
• Clean hydrogen production, section 45V, Form 7210, Part IV. 4. A statement or representation from the eligible taxpayer
• Advanced manufacturing production, section 45X, Form 7207, that it has complied with all requirements of section 6418 and the
Part II. eligible credit code section, including, but not limited to,
• Energy credit, section 48, Form 3468, Part VI, but not prevailing wage, apprenticeship, and domestic content
including the credit under section 50(d)(5) and Regulations requirements (if applicable).
section 1.48-4.
• Qualifying advanced energy project credit, section 48C, Form 5. A statement or representation from the eligible taxpayer
3468, Part III. and the transferee taxpayer acknowledging the notification of
• Clean electricity production credit, section 45Y, Form 7211. recapture requirements under section 6418(g)(3) (if applicable).
• Clean fuel production credit, section 45Z, Form 7218. Required minimum documentation. The eligible taxpayer
• Clean electricity investment, section 48E, Form 3468, Part V. must provide to a transferee taxpayer the following minimum
To make the transfer election, if you have multiple facilities for documentation.
which you're claiming one of the above credits, complete Part V 1. Information that validates the existence of the eligible
and then Part III. In Part V, complete a line for each facility. In credit property, which could include evidence prepared by a third
column (a) of Part V, indicate the line number of the credit as party (such as a county board or other governmental entity, a
shown in Part III. In Part III, combine the amounts from all utility, or an insurance provider);
facilities for each credit and enter in column (b) the first
registration number obtained for each credit. If you have only one 2. If applicable, documentation substantiating that the
facility for which you're claiming any one of the above credits, do eligible taxpayer has satisfied the requirements to include any
not complete Part V. bonus credit amounts (as defined in Regulations section
1.6418-1(c)(3)) in the eligible credit that was part of the
Complete each line in Part III for which you're electing to transferred credit portion; and
transfer an eligible credit as transferor or claiming an eligible 3. Evidence of the eligible taxpayer's qualifying costs in the
credit as transferee using the instructions under Columns (a) case of a transfer of an eligible credit that is determined based
through (j), later. on investment, or the amount of qualifying production activities
Basis reduction when certain credit transfers are made. If and sales amounts, as relevant, in the case of a transfer of an
an energy investment credit (section 48), qualifying advanced eligible credit that is a production credit.
energy project credit (section 48C), or clean electricity
investment credit (section 48E) is transferred, the basis Transferees of Eligible Credits Under Section
reduction rule of section 50(c) applies to the applicable 6418
investment credit property as if the transferred eligible credit was A transferee taxpayer, including a partnership or an S
allowed to the eligible taxpayer. corporation, which receives an eligible credit (or a portion
Transfer election statement. An eligible taxpayer and thereof) from an unrelated eligible taxpayer, takes that credit into
transferee taxpayer must each attach a transfer election account in its first tax year ending with, or after, the tax year of
statement to their respective return. They can use any document the eligible taxpayer that otherwise earned and reported the
for this purpose, such as a purchase and sale agreement labeled credit on the appropriate source credit form. The transferee
“Transfer Election Statement,” that includes the following taxpayer (and not the eligible taxpayer) is treated as the taxpayer
information. with respect to such credit (or a portion thereof).
1. Name, address, and taxpayer identification number of the To report the transferred credit on Form 3800, if there are
transferee taxpayer and the eligible taxpayer. If the transferee multiple facilities for which you're receiving one of the eligible
taxpayer or eligible taxpayer is a member of a consolidated credits, complete Part V and then Part III. In Part V, list separately
group (as defined in Regulations section 1.1502-1), then only the credit transferred from each facility or from each
include information for the group member that is the transferee pass-through entity using the registration number(s) provided by
taxpayer or eligible taxpayer (if different from the return filer). the transferor(s). In Part III, combine the amounts from all
2. A statement that provides the information and amounts facilities and all pass-through entities for each credit. Enter in
necessary to allow the transferee taxpayer to take into account column (b) the first registration number obtained for each credit.
the credit transferred, including the following. If there is only one facility or one pass-through entity from which
a. The form number and part number (if applicable) of the you have received a credit transfer of one of the above credits,
credit as shown on the applicable line of Form 3800, Part III (for you do not need to use Part V.
example, advanced manufacturing production credit is “Form If you are a transferee, including a partnership or an S
7207” on line 1b of Part III); the total amount of the credit ! corporation, that paid cash for an eligible credit, attach
determined with respect to the facility or property in column (d) CAUTION each transfer election statement to your return to report
or (e); and the amount of the transferred credit (or a portion any transferred credits in Parts III and V.
thereof) in column (f). If you have more than one transfer
registration number for a particular credit, complete the
Columns (a) Through (j)
applicable lines and columns of Part V before completing Part III.
b. The tax year of the eligible taxpayer and the first tax year Current year credits. Current year general business credits
in which the credit portion will be taken into account by the available are listed by form number in the first column.
transferee taxpayer. Column (a), Number of items. If in Part V you listed multiple
c. The amount(s) of the cash consideration and date(s) on facilities or multiple pass-through entities for any credit, enter in
which paid by the transferee taxpayer. column (a) of Part III the number of facilities and/or pass-through
d. The IRS-issued registration number related to the facility entities listed for that credit in Part V. Otherwise, you can leave
or property in column (b) of Part III or V. column (a) blank. Do not enter figures in the total rows for
column (a).
3. A statement attesting that the eligible taxpayer or any
member of its controlled group is not related to the transferee

8 Instructions for Form 3800 (2024)

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Column (b), Elective payment or transfer registration num- determined based on the listing under Order in which credits are
ber. If an EPE or a transfer election has been made, enter the used, earlier.
registration number (as shown on the source credit form) in See the instructions for line 6 of Part III, column (j), below.
column (b). If there are multiple facilities for the same credit Example 1. In 2024, ABC is in the business of producing
listed in Part V, enter in column (b) of Part III the first registration semiconductors at an advanced manufacturing facility. ABC
number listed for that credit in Part V. If you are not making an claims a $100,000 advanced manufacturing investment credit
EPE or transfer election, leave column (b) blank. If you obtained under section 48D. ABC also claims a $60,000 credit for
a registration number for an IRA 2022 or CHIPS 2022 credit but increasing research activities under section 41. ABC has no
later decide not to make an EPE or transfer election for that other business credits for the current year, and no carryforward
credit, leave column (b) blank. credits.
Column (c), Pass-through or transfer credit entity EIN. ABC reports its research credit from Form 6765 on Form
• Complete column (c) only if you are receiving the credit on a 3800, Part III, line 1c. ABC leaves blank columns (a), (c), and (d).
Schedule K-1 from a pass-through entity, or receiving as ABC enters $60,000 in columns (e) and (g). After going through
transferee the credit from an unrelated taxpayer. the steps discussed later in this example, ABC enters $60,000 in
• If you are reporting a credit allocated to you from a column (i).
pass-through entity, enter that pass-through entity's employer
ABC reports its advanced manufacturing investment credit
identification number (EIN) under column (c) for that credit.
and makes an EPE on Form 3800, Part III, line 1o. Column (a) is
• If you are reporting a credit reported to you on Form
left blank because this credit is being claimed based on one
1099-PATR, Taxable Distributions Received From Cooperatives,
facility on Form 3468, Part IV. (If ABC had multiple advanced
enter that cooperative's EIN under column (c) for that credit.
manufacturing facilities, it would have obtained a registration
• If there are multiple pass-through entities for the same credit,
number for each facility and would list those facilities separately
report the credit for each pass-through entity in Part V and then
in Part V of Form 3800 and provide the aggregate amounts in
enter the EIN of the pass-through entity allocating the greatest
Part III.) Column (b) is the IRS-issued registration number.
amount of the credit to you in Part III, column (c).
Column (c) is left blank because there is no pass-through entity
• If you are reporting a transferred credit received from a
or credit transferor in this scenario. Column (d) is left blank
transferor under section 6418, enter that transferor’s EIN under
because this credit is for a non-passive activity for ABC.
column (c) for that credit.
• If there are multiple transferors for the same credit, report the Column (e) is $100,000, the amount of the section 48D credit
credit for each transferor in Part V, and then enter the EIN of the for ABC, figured on Form 3468, Part IV. Column (f) is left blank
transferor that transferred the greatest amount of the credit to because ABC isn't transferring credit. Column (g) is $100,000,
you in Part III, column (c). which combines column (e), $100,000, with columns (f) and (d),
neither of which apply to ABC. Column (h) is $100,000, the gross
Column (d), Credits subject to the passive activity limit, be- EPE amount that ABC is claiming. Before completing column (i)
fore application of the limit. Enter your current-year credits or (j), ABC enters $160,000 on line 1 of Part I. This is the
that are subject to the passive activity limitations before the $100,000 section 48D credit plus the $60,000 section 41 credit.
application of the passive activity credit limitations of Form ABC completes Part I and figures the credit limitation amount in
8582-CR or Form 8810. See section 469. Part II. For purposes of this example, ABC has $100,000 of net
Column (e), Credits not subject to the passive activity lim- income tax on line 11 of Part II and $81,250 of credits allowed for
its. Enter the amount of your current-year credit that is not the current year on line 38 of Part II.
subject to the passive activity limitation of section 469 because Back on Part III, ABC figures column (i), which is the amount
of your material participation in the trade or business. of column (g) applied against tax in Part II. ABC also figures the
Column (f), Credit transfer election amount. Indicate the net EPE amount for column (j). ABC determines the excess of its
transfer election by entering the amount transferred by you to available business credits of $160,000 (without application of
another entity as a negative number. If you are a transferee, any EPE amount) reported on Part III, line 6, columns (e), (f), and
enter the amount transferred to you as a positive number. (g), over the allowable credits of $81,250 included on Part II,
line 38. The excess is $78,750, which is less than $100,000, the
Column (h), Gross elective payment election (EPE) credit for which an election is made. So the net EPE amount is
amount. Enter the amount of the gross EPE based on the total $78,750. The remaining $21,250 of the advanced manufacturing
credit for which an EPE is being made before calculating the net investment credit and the $60,000 research credit comprise the
EPE amount and before considering limitations from Part II. See $81,250 on Part II, line 38. ABC enters $78,750 on line 1o,
Line 6, column (h), later. column (j), of Part III. This net EPE amount is also reported on
Column (i), Amount of column (g) applied against tax in the designated line of ABC's tax return. See the instructions for
Part II. Use the Order in which credits are used, earlier, to line 6 of Part III, columns (h) and (j), later.
determine the order in which to apply your credits to your tax Example 2. In 2024, XYZ, an applicable entity, places
liability. energy investment property in service and claims an energy
Credits carried forward (Part II, line 34) are applied to your tax credit for $100,000 under section 48. This energy investment
liability before current year credits on Part III. property is not used with its unrelated business. XYZ also claims
a credit in connection with its unrelated business. XYZ also has a
Column (j), Net EPE amount. The net EPE amount is the qualified railroad track maintenance credit carryforward of
smaller of column (h) or column (g) minus column (i). $10,000 from 2023. XYZ does not have any other general
If you have no tax liability figured in Part II, enter the amount business credits.
from column (h) as the net EPE amount in column (j). XYZ reports its qualified railroad track maintenance credit on
If you are making an EPE for one credit, enter the figured net Form 3800, Part III, line 4g. Columns (a), (c), and (d) are left
EPE amount in column (j). blank. XYZ enters $50,000 in column (e), credits not subject to
If you are making EPEs for multiple credits and your figured the passive activity limits, and that amount is also reported in
net EPE amount is less than the sum of such credits, the net column (g).
EPE amount and any remainder amount for each credit is

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XYZ reports its $10,000 from qualified railroad track Lines 1c and 4i
maintenance carryforward amount in Part IV. This amount is
entered on line 4 of Part I. A qualified small business must complete Form 3800
before completing Section D of Form 6765 if the payroll
XYZ reports its energy credit from Form 3468, Part VI, on CAUTION! tax credit is being claimed. See the Instructions for Form
Form 3800, Part III, line 4a. XYZ makes an EPE for the credit in 6765 for more details.
the course of completing line 4a as follows. Column (a) is left
blank because XYZ has only one facility. The IRS-issued Eligible small businesses, enter your research credit on
registration number is entered in column (b). Column (c) is left line 4i. See the definition of Eligible Small Business, earlier. All
blank because there is no pass-through entity in this scenario others, enter your research credit on line 1c.
and XYZ is not transferring any credit. Column (d) is left blank
because this is not a passive activity for XYZ. In column (e), Partners and S corporation shareholders, see Treatment of
$100,000 is entered, which is the amount of the energy credit for partners and S corporation shareholders under Eligible Small
XYZ figured on Form 3468, Part VI. Column (f) is left blank Business, earlier.
because XYZ is not transferring any credit. In column (g),
$100,000 is entered from column (e). In column (h) $100,000 is Research credit limitation. If you are an individual, the amount
entered as the gross EPE amount. of the research credit that may be included on Part III, line 1c or
Before completing Part III, column (i) or (j), XYZ enters line 4i, is limited to the amount of tax attributable to your taxable
$100,000 of the energy credit plus $50,000 of the qualified income from the sole proprietorship or your interest in the
railroad track maintenance credit on Part II, line 30. XYZ pass-through entity (partnership, S corporation, estate, or trust)
determines the limitation amount figured in Part II. For purposes generating the credit. Figure the research credit limitation
of this example, XYZ enters $100,000 of net income tax on separately for each sole proprietorship or pass-through entity by
line 11 and $81,250 on line 38 of Part II. using the following formula.
XYZ then figures the amount for Part III, line 4a, column (i)
and XYZ determines the excess of its available carryforward and Taxable income attributable to the sole proprietorship or your
interest in the pass-through entity
current business credits of $160,000 ($150,000 of current year Part II, line 11 ×
credits plus $10,000 of carryforward credit) over $81,250 of Your taxable income for the year
allowable credits included on Part II, line 38. The excess,
$78,750, is less than $100,000 entered in Part III, line 4a, column
(h) (the credit for which an election is made), and so the net EPE
amount entered in line 4, column (j) is $78,750. As a result, the The sum of the fractions used for determining the limits can't
$10,000 general business credit carryforward and the remaining exceed 1. The research credit used to determine the limitation is
$21,250 of the energy credit and $50,000 of the qualified railroad the sum of the current year credit (determined without regard to
track maintenance credit comprise the Part II, line 38, credit the limitation), any carryforwards (adjusted for any payroll tax
allowed for the current year. In Part III, line 4a, XYZ enters credit claimed) of the credit not used in prior years, and any
$21,250 in column (i) and $78,750 in column (j). carryback of the credit from 2025. For information on how to
figure your taxable income for the year, your taxable income
This net EPE amount is also reported on the designated line attributable to the sole proprietorship, or your interest in the
of XYZ’s return. See the instructions for line 6 of Part III, columns pass-through entity, see Regulations sections 1.41-7(c) and
(h) and (j), below. 1.53-3.
If in the current tax year you had no taxable income
Limitation on Certain Credits Reported in Part III attributable to a particular business interest, you can't claim any
research credit this year related to that business. If any of your
The aggregate amount from each credit form is usually reported research credit isn't allowed to be used because of this
on the appropriate line of Form 3800, Part III, to reflect limitation, see Carryback and Carryforward of Unused Credit,
self-generated credit sources and all pass-through entity earlier.
sources. However, certain credits have limitations imposed. They
include: Line 1e
• Form 8826, line 8—$5,000 limitation for the overall credit When reporting the disabled access credit from Form 8826 on
(reported on Part III, line 1e); and Part III, line 1e, don't enter more than $5,000.
• Form 8882, line 7—$150,000 limitation for the overall credit
(reported on Part III, line 1k). Line 1f
In situations where there is a limitation on the credit amount, Cooperatives, estates, and trusts, enter the applicable part of the
the limited amount allowed is allocated pro rata and anything amount from Form 8835, Part II, line 17. All others, enter the
above the limitation is lost. applicable part of the amount from Form 8835, Part II, line 15.
Don't enter an amount from Form 8835 that is included on Form
Lines 1a, 1d, 1o, 1v, 4a, and 4k 3800, Part III, line 4e.
If you are a cooperative described in section 1381(a), you must
allocate to your patrons the investment credit in excess of your Line 1k
tax liability limit. Allocate to your patrons the portion, if any, of the When reporting the credit for employer-provided childcare
investment credit on Part I, line 6, or Part II, line 36, in excess of facilities and services from Form 8882 on Part III, line 1k, don't
Part II, line 16 or line 29, respectively. While any excess is enter more than $150,000.
allocated to patrons, any credit recapture applies as if you, as
the cooperative, had claimed the entire credit. Lines 1y and 1aa
Note. Any carryforward of the qualifying therapeutic discovery Credit limitations apply to certain taxpayers claiming the new
project credit may be claimed on Part IV, line 2w. clean vehicle credit (Form 8936, Part II) or the clean commercial
vehicle credit (Form 8936, Part V). See Part I-Modified Adjusted
Gross Income (MAGI) Amount in the Instructions for Form 8936,
Clean Vehicle Credits.

10 Instructions for Form 3800 (2024)

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Line 1bb • Form 1120-RIC, U.S. Income Tax Return for Regulated
Enter the amount from Form 8904, Credit for Oil and Gas Investment Companies, line 28g.
Production from Marginal Wells, line 8, or from the applicable • Form 1120-REIT, U.S. Income Tax Return for Real Estate
line of your Schedule K-1. See the Instructions for Form 8904 for Investment Trusts, line 25g.
more information. • Form 1041, U.S. Income Tax Return for Estates and Trusts,
Schedule G, line 18a.
Line 1ff • Form 1041-N, U.S. Income Tax Return for Electing Alaska
Native Settlement Trusts, line 19.
Enter the amount from Form 8864, Biodiesel, Renewable Diesel, • Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral
or Sustainable Aviation Fuels Credit, line 8. Trusts, line 18.
• Form 990-T, Exempt Organization Business Income Tax
Lines 4a Through 4z Return, Part III, line 6g.
Enter the amount of the specified credit on the applicable line. • Form 1040, U.S. Individual Income Tax Return, Schedule 3,
See also the instructions for lines 1c and 4i, earlier. line 13c.

Line 4h Part IV. Carryovers of General
Tax-exempt eligible small employers, other than certain farmers' Business Credits (GBCs)
cooperatives, don't report the credit for small employer health
Note. For a summary of the 2024 changes to this part, see
insurance premiums on Part III, line 4h. Eligible tax-exempt small
What's New.
employers will report this credit directly on line 6f of Part III of
Form 990-T. Use Parts IV and VI to record the carryforwards and
carrybacks. The information on Parts IV and VI comes from your
Line 6, column (f) tax returns and schedules for prior years for carryforwards (and
subsequent year, for carrybacks). These include Form 3800,
If you are a partnership or S corporation that received eligible Schedules K-1, and your related work papers. If you checked the
credit(s) from a transferor(s) under a section 6418 election, boxes on Part I, line 4, and Part II, line 34, you must attach the
report the positive amounts included in the total of line 6, column required statement, discussed next. See Carryback and
(f), on Schedules K and K-1. See the instructions for Form 1065 Carryforward of Unused Credit, earlier.
and Form 1120-S for the information that you must provide to
your partners or shareholders to report their distributive shares In general, no part of the unused credit for any year
of such credits on their Forms 3800 attached to their income tax ! attributable to any credit can be carried back to any tax
returns. CAUTION year before the first tax year for which that credit was first
allowable.
Partners and shareholders enter the distributive share of each
transferred credit on the applicable line of their Form 3800, Part Required statement. For each credit, attach a statement with
III. the following information.
• Show the tax year in which the credit originated, the amount of
Line 6, column (h) the credit as reported on the original return, and the amount
Partnerships and S corporations report the total gross EPE allowed for that year. Also, state whether the total carryforward
amount from Part III, line 6, column (h), on the designated line of amount was changed from the originally reported amount and
your return, shown below. Copy the amount from column (h) to identify the type of credit(s) involved. If the revised carryforward
column (j). See also the instructions for Forms 1065 and 1120-S amount relates to unused additional research credits, attach an
for additional reporting information. additional statement detailing the changes to the originally
• Form 1120-S, U.S. Income Tax Return for an S Corporation, reported Form 6765 information for all originating credit years
line 24d. applicable.
• Form 1065, U.S. Return of Partnership Income, line 29. • For each carryback year, show the year and the amount of the
credit allowed after you applied the carryback.
A taxpayer reporting an amount on Form 990-T that doesn’t • For each carryforward year, show the year and the amount of
have unrelated business taxable income (UBTI) does not need the credit carryforward allowed for that year.
to complete Part I and Part II of Form 3800.
Note. Individuals claiming the research credit from a sole
Line 6, column (j) proprietorship or pass-through entity don't include any
carryforward of that credit on Part I, line 4, before figuring the
If you are required to complete Parts I and II of Form 3800 to limitation on Part III, line 1c. Include the carryforward when
determine the general business credit(s) allowed for the current figuring the research credit limitation on line 1c of Part III. Then,
year (if any), report the total net EPE amount from Part III, line 6, include the allowable carryforward amount on Part I, line 4, and
column (j), on the designated line of your return shown below. attach the statement required above.
• Form 1120, U.S. Corporation Income Tax Return, Schedule J,
line 22. Adjustment for the payroll tax credit. A qualified small
• Form 1120-F, U.S. Income Tax Return of a Foreign business that elected on Form 6765 to claim a portion of its
Corporation, line 5j. research credit as a payroll tax credit must reduce its research
• Form 1120-L, U.S. Life Insurance Company Income Tax credit carryforward by the amount elected as a payroll tax credit.
Return, line 27h. Column (a), Number of items. If you have multiple source
• Form 1120-H, U.S. Income Tax Return for Homeowners credit forms for the same credit, provide a breakdown in Part VI
Associations, line 23f. and enter in Part IV, column (a), the number of source credit
• Form 1120-POL, U.S. Income Tax Return for Certain Political forms for each credit.
Organizations, line 23d.
• Form 1120-C, U.S. Income Tax Return for Cooperative Column (b), Originating tax year. Enter the tax year from
Associations, line 30h. which the carryover arises. This could be a prior year or, in the
• Form 1120-PC, U.S. Property and Casualty Insurance case of an amended return, the subsequent year. If there are
Company Income Tax Return, line 16f. various years for the same credit, enter the most recent year.

Instructions for Form 3800 (2024) 11

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Column (c), Pass-through entity EIN.  If the credit was               If any of the amounts entered in Part III (aside from totals) are 
allocated to you from a pass-through entity, enter the EIN of the     aggregate figures from more than one facility or more than one 
pass-through entity. If multiple pass-through entities are listed for pass-through entity, provide breakdowns of those figures by EPE 
the credit in Part VI, enter the EIN of the entity allocating the     or transfer registration number and by the EIN of the 
greatest amount of the credit to you.                                 pass-through entity, if applicable, in Part V. Use only the columns 
                                                                      applicable for the particular credits you are reporting.
Column (d), Carryovers subject to the passive activity lim-
its before the passive activity limitations. Enter the full           Column (a), Part III line number.    Enter the applicable line 
amounts of credit carryovers earned in your passive activities.       number from the left margin of Part III. Include the numeral and 
                                                                      the alpha character. For example, the line number in Part III for 
Column (e), Carryovers subject to the passive activity lim-           Form 7207 is 1b.
its after the passive activity limitations. Use Form 8810 or 
Form 8582-CR to figure the amounts of credits available to offset     Column (b), Elective payment or transfer registration num-
current-year tax on activities that, for you, are passive.            ber. Enter the elective payment or transfer registration number 
                                                                      obtained from the IRS for the credit or the facility.
Column (f), Carryovers not subject to the passive activity 
limits. Enter credits earned in activities that, for you, are not     EIN. Column (c)(1), Pass-through entity EIN.         If you were 
passive.                                                              allocated this credit by a pass-through entity, enter the EIN of the 
                                                                      partnership or S corporation or other pass-through entity.
Column (g), Amount of columns (e) and (f) applied against 
tax in Part II. Line 5 of this column should equal the sum of the     EIN. Column (c)(2), Transferor entity EIN.   If you are a 
applicable passive activity carryover credits on line 33, and lines   transferor or transferee of a credit under section 6418, enter the 
34 and 35 of Part II.                                                 transferor’s EIN.
Column (h), Amount of columns (e) and (f) recaptured or               Credits subject to the passive activity limit. List in columns 
otherwise adjusted.   Enter amounts you report as recaptured          (d)(1) through (d)(4) the credits that, for you, arise from passive 
on Form 4255, as well as amounts adjusted on audit or                 activities as defined in section 469.
otherwise.                                                            Column (d)(1), Credits other than credit transfer election 
Column (i), Carryforward to 2025.     Subtract the sum of             credits. Enter credit amounts other than those to which the 
columns (g) and (h) from the sum of columns (e) and (f).              transfer provisions of section 6418 apply.
Line 1. Lines 1a through 1ff list the same credits shown on Part      Column (d)(2), Credit transfer election credits sold.       Enter 
III, lines 1a through 1ff.                                            credit amounts you transferred under section 6418.
Carryforward of certain other credits.      Use Part IV, line 1zz,    Column (d)(3), Credit transfer election credits purchased. 
to enter any carryforward to 2024 of any unused credit from the       Enter credit amounts transferred to you under section 6418.
general business credits no longer listed on Form 3800 due to, 
for example, expiration of a tax provision. The pre-2008 section      Column (d)(4), Credits from columns (d)(1) (less column 
42 low-income housing credit should be reported on Part IV,           (d)(2)) and (d)(3) allowed after limit. Subtract the amount in 
line 2b. The pre-2008 section 47 rehabilitation credit should be      column (d)(2) from the amount in column (d)(1); then, add the 
reported on Part IV, line 2zz.                                        amount in column (d)(3). Figure the amount allowed using Form 
                                                                      8582-CR, if applicable, and enter the result.
        If any carryforward amount is entered on Part IV, lines 1a 
                                                                      Credits not subject to the passive activity limit.    List in 
!       through 1zz, see Required statement, earlier.                 columns (e), (f)(1), and (f)(2) the credits that, for you, arise from 
CAUTION
                                                                      activities not defined in section 469 as passive activities.
Line 2. Lines 2a through 2x are for expired credits for which only 
carryforwards are allowed. Use line 2zz for the carryforward of       Column (e), Credits other than transfer election credits. 
any credit not listed for which only carryforwards are generally      Enter credit amounts that are self-earned or allocated to you by a 
allowed, and write the name and form number of the credit on          pass-through entity.
line 2zz in column (a). See Required statement, earlier, if you       Column (f)(1), Transfer election credits sold.       Enter credit 
revised any carryforwards on line 2.                                  amounts that you transferred under section 6418.
Line 3. This line is for carryforwards and carrybacks of the          Column (f)(2), Purchased transfer election credits not sub-
empowerment zone credit (Form 8844) and carryforwards of the          ject to passive activity limit. Enter credit amounts transferred 
renewal community employment credit.                                  to you under section 6418.
Line 4. Lines 4a through 4k are for carryforwards and                 Column (g), Combine columns (d)(4), (e), (f)(1), and (f)(2). 
carrybacks of specified credits identified in section 38(c)(4)(B).    Add columns (d)(4), (e), and (f)(2), and then subtract column (f)
Line 4y. If you were an eligible small business in tax year 2010,     (1).
enter on this line carryforwards of credits from tax year 2010        Column (h)(1), Gross EPE amount. Portion of column (g) 
claimed under Public Law 111-240, section 2013. Attach a              eligible for the section 6417 EPE election or the section 
statement identifying the credits and amounts of previously           48D EPE. 
claimed carryforwards.
                                                                      Note. Credits that are transferred by you or that are transferred 
Part V. Breakdown of Aggregate                                        to you under section 6418 are not eligible for the section 6417 
                                                                      EPE.
Amounts in Part III for 
                                                                      Column (h)(2), Subtract column (h)(1) from column (g) 
Facility-by-Facility, Multiple                                        (credit excluding EPE). Subtracting column (h)(1) from column 
                                                                      (g) gives the amount of credit that does not include the gross 
Pass-Through Entities, etc.                                           EPE amount. This subtraction result may include credit amounts 
Note.  For a summary of the 2024 changes to this part, see            that, for you, are subject to the passive activity rules of section 
What's New.                                                           469, and therefore only applicable to tax on your passive 
                                                                      activities.

12                                                                                              Instructions for Form 3800 (2024)

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Column (i)(1), Amount of column (h)(2) applied against tax States. You are required to give us the information. We need it to
in Part II. See Order in which credits are used to determine the ensure that you are complying with these laws and to allow us to
order in which to apply your credits to your tax liability. figure and collect the right amount of tax.
You are not required to provide the information requested on
Note. Credits carried forward (Part II, line 34) are applied to a form that is subject to the Paperwork Reduction Act unless the
your current-year tax liability before current-year credits on Part form displays a valid OMB control number. Books or records
III or Part V. relating to a form or its instructions must be retained as long as
Column (i)(2), Amount of EPE eligible credit in column (h) their contents may become material in the administration of any
(1) applied against tax in Part II. Amounts in column (h)(1) Internal Revenue law. Generally, tax returns and return
must first be applied to tax (if any) before being treated as a information are confidential, as required by section 6103.
payment.
The time needed to complete and file this form will vary
Column (j), Net EPE amount. Subtract column (i)(2) from depending on individual circumstances. The estimated burden
column (h)(1). The result of subtracting column (i)(2) from for individual and business taxpayers filing this form is approved
column (h)(1) provides the net EPE amount. All or a portion of under OMB control number 1545-0074 and 1545-0123 and is
the net EPE amount may be applied as a payment of tax included in the estimates shown in the instructions for their
remaining after credits. individual and business income tax return. The estimated burden
Column (k), Carryforward to 2025. Subtract column (i)(1) for all other taxpayers who file this form is shown below.
from column (h)(2). The carryforwards in this column may be
included in your 2025 Form 3800, Part IV. Recordkeeping. . . . . . . . . . . . . . . . 30 hr., 51 min.
Learning about the
Part VI. Breakdown of Aggregate law or the form. . . . . . . . . . . . . . . . 1 hr.
Amounts in Part IV Preparing and sending the form to the
Note. For a summary of the 2024 changes to this part, see IRS. . . . . . . . . . . . . . . . . . . . . . . . 1 hr., 32 min.
What's New.
If any of the amounts entered in Part IV (aside from totals) are
aggregate figures from more than one year or more than one If you have comments concerning the accuracy of these time
pass-through entity, provide breakdowns of those figures by tax estimates or suggestions for making this form simpler, we would
year and by the EIN of the pass-through entity, if applicable, in be happy to hear from you. See the instructions for the tax return
Part VI. Use only the columns applicable for the particular credits with which this form is filed.
you are reporting.

Paperwork Reduction Act Notice. We ask for the information
on this form to carry out the Internal Revenue laws of the United

Instructions for Form 3800 (2024) 13

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