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Department of the Treasury
Internal Revenue Service
2023

Instructions for Form 3800

General Business Credit

Section references are to the Internal Revenue Code unless New military spouse retirement plan eligibility credit for
otherwise noted. small employers. The SECURE 2.0 Act of 2022 added section
45AA. It provides a credit to small employers who offer a defined
Future Developments contributions plan with specific features that benefit military
For the latest information about developments related to Form spouses. This credit is reported on Part III, line 1ee. See the
3800 and its instructions, such as legislation enacted after they Instructions for Form 8881 for more information.
were published, go to IRS.gov/Form3800.
Nuclear production credit. New Form 7213 will be used to
What’s New report the credit for production from advanced nuclear power
facilities reported on Part III, line 1cc. The new zero-emission
2023 Form 3800. The form has been redesigned to support the nuclear power production credit will be reported on Part III,
provisions of the Inflation Reduction Act of 2022 (IRA 2022) and line 1u. See the Instructions for Form 7213 for more information.
the Creating Helpful Incentives to Produce Semiconductors Act Clean hydrogen production credit. Starting with tax year
of 2022 (CHIPS 2022). The form and instructions are revised to 2023, the clean hydrogen production credit will be claimed on
also provide information concerning the elective payment and new Form 7210. This credit is reported on Part III, line 1g. For
transfer elections. Changes are highlighted below and explained more information, see the Instructions for Form 7210.
more fully throughout the instructions.
Pre-filing registration requirement. If you intend to make an
New item A. Item A requires a response concerning whether elective payment election and/or a transfer election on Form
you are an applicable corporation under the Corporate 3800, you must complete a pre-filing registration before you file
Alternative Minimum Tax (CAMT) and an applicable taxpayer your tax return. See Registering for and Making Elective
under the Base Erosion Anti-Abuse Tax (BEAT). Payment and Transfer Elections, later.
Part I. Current Year Credit for Credits Not Allowed Against Elective payment election. Beginning with tax year 2023,
Tentative Minimum Tax (TMT). Lines 1 and 2 have been certain applicable entities and electing taxpayers can elect to
reworded to account for the new columns in Part III. treat certain IRA 2022 business credits as elective payments.
Part II. Allowable Credit. Line 13 is revised to reflect the Certain eligible taxpayers can elect to treat CHIPS 2022 credits
change to section 38(c)(6)(E), which provides that, for as elective payments. Any overpayments may result in refunds.
corporations, the limit for general business credits is 75% of net See Elective Payment of Certain Business Credits Under
income tax (instead of regular income tax). Lines 22, 23, 30, and Section 6417 or Section 48D, later.
32 are revised to account for the new columns (e), (f), and (g) in Transferring credits. Taxpayers may make an election to
Part III to keep non-passive and passive credit amounts separate transfer all or a portion of certain IRA 2022 credits. See Transfer
for filers claiming empowerment zone credits and specified of Eligible Credits Under Section 6418, later.
credits.
Part III. Current Year General Business Credits. Part III has Reminders
been redesigned to support IRA 2022 and CHIPS 2022 and for
all other current year credits. Credits that can only be carried Research credit claims on amended returns. Certain
forward have been moved to new Part IV. specific information must be provided if you are claiming a refund
or credit on an amended return that includes a section 41 credit.
New Part IV. Carryovers of General Business Credits or Eli- See Research Credit Claims on Amended Returns or Tax Equity
gible Small Business Credits (ESBCs). Part IV has been and Fiscal Responsibility Act (TEFRA) Administrative
created to separately report business credit carryforwards Adjustment Requests (AAR), as Applicable, later.
carried to 2023 and business credit carrybacks carried to 2023
from a subsequent year on an amended return or an application
for tentative refund. As used in these instructions, “carryover” General Instructions
includes carryforwards and carrybacks. Partnerships and S corporations must always complete
New Part V. Breakdown of Aggregate Amounts on Part III TIP the source credit form unless they received the credit as
for Facility-by-Facility, Multiple Pass-Through Entities. Part a transfer from an unrelated eligible taxpayer. All other
V has been created to report breakout figures for each separate filers whose only source for a credit listed in Form 3800, Part III,
facility or pass-through entity, including those for which an is from a partnership, S corporation, estate, trust, or cooperative,
elective payment or transfer registration number has been or who received the credit as a transfer from an unrelated eligible
issued, or credits from multiple pass-through entities. taxpayer, report the credit directly on Form 3800. The following
exceptions apply (unless you received the credit as a transfer
New Part VI. Breakdown of Aggregate Amounts in Part IV. from an unrelated eligible taxpayer).
Part VI is used for breakout details of business credit
carryforwards to 2023 from more than one prior year or business • You are claiming the investment credit (Form 3468) or the
credit carrybacks from a subsequent year on an amended return biodiesel, renewable diesel, or sustainable aviation fuel credit
or an application for tentative refund. This includes your share of (Form 8864).
any unused carryforward or carryback business credits from • You are an estate or trust and the source credit must be
multiple pass-through entities. allocated to beneficiaries. For more details, see the Instructions
for Form 1041, U.S. Income Tax Return for Estates and Trusts,
Schedule K-1, box 13.

Feb 7, 2024 Cat. No. 10622Q

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• You are a cooperative and the source credit can or must be • An Indian tribal government or a subdivision or instrumentality
allocated to patrons. For more details, see the Instructions for thereof;
Form 1120-C, U.S. Income Tax Return for Cooperative • Any Alaska Native Corporation (as defined in section 3 of the
Associations, Schedule J, line 5c. Alaska Native Claims Settlement Act (43 U.S.C. 1602(m))); and
• Any corporation operating on a cooperative basis that is
Who Must File engaged in furnishing electric energy to persons in rural areas.
You must file Form 3800 to claim any of the general business Taxpayer making an elective payment election for certain
credits. IRA 2022 credits. In addition to these applicable entities,
certain taxpayers (as defined under sections 6417(d)(1)(B),
Partnerships and S corporations. Partnerships and S 6417(d)(1)(C), and 6417(d)(1)(D)); and partnerships and S
corporations that make elective payment elections, transfer corporations under section 6417(c), can make the elective
elections (as transferor), or receive a credit from a transfer (as payment election for the clean hydrogen credit, the carbon oxide
transferee) must complete the name and identifying number sequestration credit, and the advanced manufacturing
boxes on page 1 and the applicable lines of Parts III and V. production credit reported in Part III.
Complete only the lines for credits for which an elective payment
election or transfer election is made. Attach Form 3800 to your Eligible taxpayer making an election to transfer certain IRA
Form 1065 or Form 1120-S. See the instructions for Form 1065 2022 credits. IRA 2022 also allows eligible taxpayers
at IRS.gov/Form1065 or Form 1120-S at IRS.gov/Form1120S. (taxpayers not described in section 6417(d)(1)(A)) and
Partners and shareholders report their share of each transferred separately partnerships and S corporations under section
credit received from partnerships and S corporations on the 6418(c) to make elections to transfer certain IRA 2022 business
applicable line of Part III of the partner’s or shareholder’s Form credits (or portion thereof) reported in Part III to an unrelated
3800. person for cash.
Applicable entity. Applicable entities that make an elective Eligible taxpayer making an elective payment election for
payment election for certain IRA 2022 credits must complete CHIPS 2022 credit. Under CHIPS 2022, an eligible taxpayer
Form 3800 and their tax return. See Applicable entity making an (as defined under section 48D(c)), partnerships, and S
elective payment election on IRA 2022 credits, below, for more corporations can make the elective payment election under
information. section 48D(d) for the advanced manufacturing investment
credit.
Additional Information See the specific instructions for Part III to make the elective
payment elections and transfer elections.
Elective Payment Elections and Transfer
Elections Registering for and Making Elective Payment and
CHIPS 2022 and IRA 2022 allow applicable entities or certain Transfer Elections
taxpayers to treat certain business credits as payments of
federal income tax, or, in the case of partnerships or S If making an elective payment or transfer election, you must do
corporations, to allow payments in the amount of such credits. the following.
Applicable entity making an elective payment election on 1. Prior to making the elective payment election on
IRA 2022 credits. IRA 2022 extends, modifies, or creates Form 3800, you must get a registration number for each facility
several energy-related investment and production tax credits. or property. Go to IRS.gov/Register for elective payment or
These credits are taken as general business credits. IRA 2022 transfer of credits. Also, see Pub. 5884, Inflation Reduction Act
also created new section 6417, which permits an applicable (IRA) and CHIPS Act of 2022 (CHIPS) Pre-Filing Registration
entity to make an elective payment election with respect to each Tool, for more information about registering prior to making an
applicable credit reported in Part III. elective payment or transfer election.
Under section 6417(d)(1)(A), applicable entities are defined 2. Complete the required form(s) (for example, Form 3468)
as: on which you calculate the specific general business credit(s).
• State and local governments, When completing a specific general business credit form, you
• Indian tribal governments, must provide the registration number you received after
• Alaska Native Corporations, completing step 1. You may also have to attach any information
• The Tennessee Valley Authority, required regarding the entries made on the specific general
• Rural electric cooperatives, and business credit form.
• Other tax-exempt entities. 3. Complete the required lines on Form 3800. If you’re liable
Proposed regulations have been published that provide a for tax, you must first consider if any part of the general business
more detailed definition of an applicable entity. Entities may rely credit(s) may be applied against tax. See Part I and Part II and
on the definitions in the proposed regulations for tax years Credit Ordering Rule, later. To make the elective payment
ending before final regulations are published, provided the entity election, you will need to complete the appropriate line(s) in Part
follows the proposed regulations in their entirety and in a III. See Part III. Current-Year General Business Credits, later, for
consistent manner with respect to all elections made under more information. In addition, you may also need to complete
section 6417. See Proposed Regulations under section 6417. Part V. See Part V. Breakdown of Aggregate Amounts in Part III
for Facility-by-Facility, Multiple Pass-Through Entities, etc., later,
The detailed description in the proposed regulations includes for information regarding when you must complete Part V.
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 section 501(a); instructions for where to report the elective payment election.
• The government of any U.S. territory or political subdivision or
instrumentality thereof; Note. Completion of the pre-filing registration requirements and
• Any State, the District of Columbia, or a political subdivision or receipt of a registration number does not, by itself, mean that you
instrumentality thereof;
• The Tennessee Valley Authority;

2 Instructions for Form 3800 (2023)

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have earned the credit and made a proper election under section        (or at the time an individual taxpayer dies or other taxpayer, such 
48D(d), 6417, or 6418.                                                 as a corporation or partnership, ceases to exist) may be taken as 
                                                                       a deduction in the earlier of:
A registration number is valid only for the tax year for which it      • The tax year following the last tax year of the carryforward 
was obtained. It must be renewed if an elective payment election       period, or
or transfer is sought in a subsequent year. Changes with respect       • The tax year in which the individual taxpayer dies or other 
to one or more credit properties, including changes in ownership,      taxpayer ceases to exist.
require the applicable entity, electing taxpayer, or eligible 
taxpayer under section 48D(d) to file an amended registration to       Figuring the carryforward if a payroll tax credit election is 
reflect the new facts.                                                 made.   Qualified small businesses electing to claim a portion of 
                                                                       the research credit as a payroll tax credit must adjust the 
For more information, see Temporary Regulations sections               research credit carryforward for the amount of the credit elected 
1.48D-6T, 1.6417-5T, and 1.6418-4T that apply to tax years             as a payroll tax credit on Form 6765, Credit for Increasing 
ending on or after June 21, 2023. See the tax year 2023                Research Activities.
instructions for the credit forms.
                                                                               A qualified small business is defined differently than an 
Carryback and Carryforward of                                            !     eligible small business. See Qualified Small Business 
                                                                       CAUTION and Eligible Small Business in the Instructions for Form 
Unused Credit                                                          6765 for definitions.
For purposes of carryback and carryforward rules, unused credit 
means the sum of business credits carried forward to your tax            The unused credit for the current year is determined by 
year on Part IV, plus the amount of your net current credits on        reducing the amount on Part I, line 6, and Part II, line 36, by the 
Part III, columns (e), (f), and (g), that exceeds the sum of any       amount on Form 6765, line 44. If you have amounts on both Part 
amount of such business credits allowed against your net               I, line 6, and Part II, line 36, the reduction is made 
income tax in Part II, line 38, plus the amount allowed to you as a    proportionately. No amount elected as a payroll tax credit can be 
net elective payment election amount in Part III, column (i), for      used to offset the current year tax liability nor can it be included 
the tax year. However, any credit amounts allowed to you as a          in the carryforward or carryback calculation.
net elective payment election amount in Part III, column (i) are 
treated as payments and are not considered unused credits for          Change in Filing or Marital Status
purposes of carryback and carryforward rules.                          Your general business credit is limited to your tax liability. 
                                                                       Therefore, if you filed a joint return in a carryback or carryforward 
        The carryforward must be reduced if there has been a           year and your marital status or filing status has changed, you 
!       recapture, which can occur due to change in ownership          may need to figure your separate tax liability in that carryback or 
CAUTION or change in use of property, for example. If a grant 
                                                                       carryforward year. This would apply if:
under section 1603 of the American Recovery and Reinvestment           • You filed as single in the credit year, but filed a joint return in 
Act of 2009 is received, the carryforward must be reduced to           the carryback or carryforward year;
zero. For further information, see Form 4255, Recapture of             • You filed a joint return in the credit year, but filed a joint return 
Investment Credit.                                                     with a different spouse in the carryback or carryforward year; or
                                                                       • You were married and filed a separate return in the credit year, 
If you can't use part or all of your general business credit           but filed a joint return with the same or a different spouse in the 
because of the tax liability limit (Part II, line 38, is less than the carryback or carryforward year.
sum of Part I, line 6, and Part II, lines 25 and 36), carry the 
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        2. Figure your spouse's tax in that year as though your 
application for tentative refund (Form 1045, Application for           spouse was married filing a separate return.
Tentative Refund; or Form 1139, Corporation Application for 
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       Although your carryback or carryforward of the credit is 
years. A “specified credit” cannot be carried back to any tax year     limited to your separate tax liability, the amount of your refund 
before the first tax year for which that specified credit was          resulting from the carryback or carryforward is further limited to 
allowed against TMT. 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 
back 1 year and carried forward 20 years. Unused marginal oil            Unless you have an agreement or clear evidence of each 
and gas well production credits may be carried back 5 years and        spouse's contribution toward the payment of the joint liability, 
carried forward 20 years. Unused credits listed in section             your contribution includes the tax withheld on your wages and 
6417(b) may be carried back 3 years and carried forward 20             your share of the joint estimated tax or tax paid with the return. 
years.                                                                 Your share of these payments is found by using the same 
                                                                       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 
Instructions for Form 3800 (2023)                                                                                                            3

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overpayment, reduce your contribution by your share of the              • Alternative fuel vehicle refueling property credit (Form 8911, 
refund.                                                                 Part II).
                                                                        • Mine rescue team training credit (carryforward only).
    Attach a copy of the computation to your amended return or          • Agricultural chemicals security credit (carryforward only).
application for tentative refund.                                       • Credit for employer differential wage payments (Form 8932).
                                                                        • Carbon oxide sequestration credit (Form 8933).
Credit Ordering Rule                                                    • Qualified plug-in electric vehicle credit (carryforward only).
General business credits reported on Form 3800 are treated as           • New clean vehicle credit (Form 8936, Part II).
used on a first-in, first-out basis by offsetting the earliest-earned   • Credit for small employer health insurance premiums (Form 
credits first. Therefore, the order in which the credits are used in    8941).
any tax year is:                                                        • Employee retention credit for employers affected by qualified 
• Carryforwards to that year, the earliest ones first;                  disasters (carryforward only).
• The general business credit earned in that year; and                  • Employer credit for paid family and medical leave (Form 
• The carryback to that year.                                           8994).
                                                                        • Credit for auto-enrollment (Form 8881, Part II).
    If your general business credits exceed your tax liability limit    • Zero-emission nuclear power production (Form 7213, Part II).
figured in Part II, the credits are generally used in the following     • Sustainable aviation fuel (Form 8864, line 8).
order and based on the order shown under Order in which                 • Clean hydrogen production (Form 7210).
credits are used next. Credit amounts allowed as a net elective         • Qualified commercial clean vehicle (Form 8936, Part V).
payment election amount in column (i) of Part III are treated as        • Advanced manufacturing production (Form 7207).
payments and are not considered used or unused credits for              • Military spouse retirement plan credit (Form 8881, Part III).
carryback and carryforward rules.                                       • General credits from an electing large partnership 
• Credits reported on line 2 of Part III, columns (e), (f), and (g),    (carryforward only).
plus line 2zz of Part IV, columns (e) and (f).                          Credit ordering for taxpayers making elective payment 
• Credits reported on Part II, line 25.                                 election.  If you made an elective payment election for certain 
• Specified credits other than eligible small business (ESB)            current credits reported on Part III, credit amounts allowed as a 
credits reported on line 5 of Part III, columns (e), (f), and (g), plus net elective payment election amount in column (i) of Part III are 
line 2zz of Part IV, columns (e) and (f).                               treated as payments and are not considered for carryback and 
• ESB credits reported on line 6 of Part IV, column (g).                carryforward rules.
Order in which credits are used.  When relevant, the                      This also applies to applicable entities. Any applicable entity 
components of the general business credit reported on Form              with unrelated business income tax (UBIT) under section 512 
3800 arising in a single tax year are generally used in the             uses an applicable credit with respect to a facility or property 
following order.                                                        only if it is not part of the net elective payment election amount in 
• Investment credit (in the following order—rehabilitation credit,      column (i) of Part III and regardless of whether or not such facility 
energy credit, qualifying advanced coal project credit, qualifying      or property was used in connection with the unrelated business. 
gasification project credit, qualifying advanced energy project         See the examples on how to calculate the net elective payment 
credit, qualifying therapeutic discovery project credit                 election amounts in column (i), later.
(carryforward only), and advanced manufacturing investment 
credit.) (Form 3468, Parts II, III, IV, VI, and VII).                   Eligible Small Business
• Work opportunity credit (Form 5884).                                  An eligible small business is:
• Biofuel producer credit (Form 6478).                                  • A corporation whose stock is not publicly traded,
• Credit for increasing research activities (Form 6765).                • A partnership, or
• Low-income housing credit (Form 8586).                                • A sole proprietorship.
• Enhanced oil recovery credit (Form 8830).                               The average annual gross receipts of the corporation, 
• Disabled access credit (Form 8826).                                   partnership, or sole proprietorship for the 3-tax-year period 
• Renewable electricity production credit (Form 8835).                  preceding the tax year of the credit cannot exceed $50 million. 
• Empowerment zone employment credit (Form 8844).                       Gross receipts for any tax year must be reduced by returns and 
• Renewal community employment credit (carryforward only).              allowances made during the year. Any reference to your 
• Indian employment credit (carryfoward only).                          business also includes a reference to any predecessor of your 
• Employer social security and Medicare taxes paid on certain           business.
employee tips (Form 8846).
• Orphan drug credit (Form 8820).                                         If your business was not in existence for the entire 3-year 
• New markets credit (Form 8874).                                       period, base your average annual gross receipts on the period 
• Credit for small employer pension plan startup costs (Form            your business existed. Also, if your business had a tax year of 
8881, Part I).                                                          less than 12 months, your gross receipts must be annualized by 
• Credit for employer-provided childcare facilities and services        multiplying the gross receipts for the short period by 12 and 
(Form 8882).                                                            dividing the result by the number of months in the short period.
• Qualified railroad track maintenance credit (Form 8900).                Member of controlled group, business under common 
• Biodiesel, renewable diesel (Form 8864).                              control, or affiliated group. For purposes of the gross receipts 
• Low sulfur diesel fuel production credit (Form 8896).                 test, all members of a controlled group of corporations (as 
• Credit for oil and gas production from marginal wells (Form           defined in section 52(a)) and all members of a group of 
8904).                                                                  businesses under common control (as defined in section 52(b)) 
• Distilled spirits credit (Form 8906).                                 are treated as a single person, and all employees of the 
• Advanced nuclear power facility production (Form 7213, Part           members of an affiliated service group (as defined in sections 
I).                                                                     414(m) and (o)) will be treated as employed by a single person.
• Nonconventional source fuel credit (carryforward only).                 Treatment of partners and S corporation shareholders.          A 
• Energy efficient home credit (Form 8908).                             partner or S corporation shareholder cannot be treated as an 
• Energy efficient appliance credit (carryforward only).                eligible small business unless both the partnership or S 
• Alternative motor vehicle credit (Form 8910, Part II).                corporation and partner or shareholder meet the gross receipts 

4                                                                                               Instructions for Form 3800 (2023)

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test as discussed under Eligible Small Business, earlier, for the Item A. Corporate alternative minimum tax (CAMT) and
tax year that the credit is treated as a current year general base erosion anti-abuse tax (BEAT). If you are both an
business credit. “applicable corporation” within the meaning of section 59(k)(1)
and “applicable taxpayer” within the meaning of section 59A(e),
Research Credit Claims on Amended Returns or check “Yes.” Otherwise, check “No.”
Tax Equity and Fiscal Responsibility Act
(TEFRA) Administrative Adjustment Requests Part I. Current-Year Credit for Credits
(AAR), as Applicable Not Allowed Against Tentative
TEFRA partnerships and partners in TEFRA partnerships cannot
file amended returns; they must instead file AARs. An AAR is a Minimum Tax (TMT)
statutorily provided type of amended filing used to change Complete Parts III, columns (a) through (h), IV, V, and VI
TEFRA partnership items. ! (if applicable) before completing Parts I and II.
CAUTION
If you are claiming a refund or credit on an amended return or
AAR (as applicable) that includes a section 41 credit for
increasing research activities that either (a) was not reported on Line 1
your original filed return, or (b) is increased from the amount Non-passive credits from Part III, line 2. Combine column (e)
reported on your original return, and the section 41 credit you’re with non-passive amounts from column (g).
claiming on the amended return comes from a non-Bipartisan
Budget Act (BBA) pass-through entity such as a TEFRA Do not take into account any amount in column (g) from
partnership, S corporation, estate, trust, cooperative, or other ! passive activities. See Transfer of Eligible Credits Under
non-TEFRA or non-BBA pass-through entity whose tax year CAUTION Section 6418 and Transferees of Eligible Credits Under
ended during the tax year for which you are filing your amended Section 6418, later.
return, the following five items of information must be identified
and provided with your claim for each business component. Line 2
1. The factual basis of your section 41 research credit claim. Report on line 2 the total of all passive activity credit amounts
2. The research activities performed. included on the following lines:
• Part III, line 2, columns (f) and (g);
3. The individuals who performed each research activity. A • Part IV, line 2zz, columns (e) and (f).
taxpayer may instead identify the individuals who performed
each research activity by listing the individual’s title or position. Line 3
4. The information each individual sought to discover. Enter the applicable passive activity credit amount allowed from
5. The total qualified employee wage expenses, total Form 8582-CR, Passive Activity Credit Limitations; or Form
qualified supply expenses, and total qualified contract research 8810, Corporate Passive Activity Loss and Credit Limitations.
expenses incurred by the non-BBA pass-through entity for its The passive activity credit amount allowed on Part I, line 3, only
claim year. This information may be provided by submitting a applies to the general business credits not allowed against TMT
copy of Form 6765 used by the non-BBA pass-through entity. from Part I, line 2. Do not include specified credits on line 3.
If you submit a credit study or other document, please identify If no credits are allowed, enter -0- on line 3.
the exact pages that contain the five items of information
described above. Line 4
Enter the amount of non-passive carryforwards to 2023 of
Note. The above requirements apply to all claimants, including unused credits that are reported from line 2zz of Part IV, column
sole proprietorships, per entity, regardless of business structure. (f).
A taxpayer whose amended return includes a section 41 Check the box. For each credit entered on line 4, if the credit
credit for increasing research activities from more than one amount was changed or revised from the amount originally
non-BBA pass-through entity must separately provide the five reported, check the box on this line and see the instructions for
items of information for each non-BBA pass-through entity. Part IV and Part VI (if applicable) for Required statement, later.
Partners, shareholders, or other owners of a non-BBA
pass-through entity should receive this information directly from Adjustment for the payroll tax credit. A qualified small
the non-BBA pass-through entity, for example, in the form of an business that elected on Form 6765 to claim a portion of its
amended Schedule K-1 (and any statements attached thereto). research credit as a payroll tax credit must reduce its research
credit carryforward by the amount elected as a payroll tax credit.
Partners of BBA partnership. BBA partnerships cannot file
amended returns; they must instead file AARs. A BBA AAR is a Line 5
statutorily provided type of amended filing used to change Use Part I, line 5, only when you amend your 2023 return to carry
partnership-related items for any partnership tax year. If you are back unused credits from 2024. Enter the non-passive amount
a partner of a BBA partnership and filing a return that includes a that is reported from line 2zz of Part IV, column (e).
section 41 credit for increasing research activities from the BBA
partnership's AAR, you may, but are not required to, include the Note. Individuals claiming the research credit from a sole
five items of information with your return to which your Form proprietorship or pass-through entity don't include any carryback
8978, Partner's Additional Reporting Year Tax, is attached if the of that credit on Part I, line 5, before figuring the limitation on Part
BBA partnership has provided the information with its AAR. III, line 1c. Include the carryback when figuring the research
credit limitation on line 1c of Part III. Then, include the allowable
carryback amount on Part I, line 5. See Required statement,
Specific Instructions later, and attach the statement to your return.
Complete and attach the appropriate credit forms used to figure
your current year credit. See exceptions under General
Instructions, earlier.
Instructions for Form 3800 (2023) 5

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“Sec. 383” or “Sec. 384” in the margin next to your entry on Part
Part II. Allowable Credit II, line 17.
Line 7
Lines 18 Through 26
Individuals. Enter the sum of the amounts from Form 1040,
1040-SR, or 1040-NR, line 16; and Schedule 2 (Form 1040), These lines are used to claim the empowerment zone
line 2. Don’t include any recapture of an education credit, any tax employment credit and the renewal community employment
from Form 8621, any net tax liability deferred under section credit. Complete lines 18 through 26 only if you have entered an
965(i), or any triggering event under section 965(i). amount for the empowerment zone employment credit on line 3
Corporations. Enter the amount from Form 1120, Schedule J, of Part III, column (e) or (f), or the renewal community
line 1, or other applicable line of your return. Do not include any employment credit on line 3 of Part III, column (e) or (f), or line 3
deferred tax under section 1291, or additional tax under section of Part IV, column (e) or (f).
197(f).
Line 22
Estates and trusts. Enter the amount from Form 1041, Combine the amounts from Part III, line 3, column (e), with the
Schedule G, lines 1a and 1b, plus any Form 8978 amount sum of the non-passive activity credit amounts in Part IV, line 3,
included on line 1d; or the amount from the applicable line of column (e) plus column (f). The carryforward and carryback for
your return. Form 8844 (Part IV, line 3, columns (e) and (f)) will flow to this
Non-pass-through partners. Partners other than pass-through line.
partners (such as partnerships or S corporations) use Form
8978 and Schedule A (Form 8978)—not Form 3800—to Line 23
calculate their reporting year tax net of credits. However, credit Enter the passive activity credit from Part III, line 3, column (f),
carryforwards resulting from a Form 8978 calculation are plus the sum of the passive activity credit amount in Part IV,
reported on the partner’s next tax year’s Form 3800, Parts IV and line 3, column (e) plus column (f).
VI, if applicable. See Form 8978 and its instructions.
Line 24
Line 10b Enter the applicable passive activity credit amount for the
Enter the total allowable credit, if any, from your tax return as empowerment zone and renewal community employment credit
follows. allowed from Form 8582-CR or Form 8810. The passive activity
Individuals. Enter the amount from Form 1040, 1040-SR, or credit amount allowed on Part II, line 24, only applies to the
1040-NR, line 19; and Schedule 3 (Form 1040), lines 2 through empowerment zone and renewal community employment credit
4, 5a, 5b, and line 7. Don't include any general business credit reported on Part III, line 3, plus any prior year unallowed passive
claimed on Form 3800, any prior year minimum tax, or any credit activity empowerment zone and renewal community employment
claimed on Form 8912, Credit to Holders of Tax Credit Bonds. credit. See the instructions for the applicable form for details. If
no credits are allowed, enter -0- on line 24. See the instructions
Estates and trusts. Enter the total of any write-in credits from for Part I, line 3, for the definition of passive activity.
Form 1041, Schedule G, line 2e; or the amount from the
applicable line of your return. Line 25
Corporations. Enter the amount from Form 1120, Schedule J, Add lines 22 and 24. If you have amounts on both line 23 and
Part I, line 5b (or the applicable line of your return). Corporations line 24, the total on line 25 will be comprised of both non-passive
reporting a Form 8978 amount on Schedule J, line 6, must also and passive credit amounts. Attach a statement providing a
include this amount on line 10b. If line 11 is zero or less, these breakout of the non-passive and passive credit amounts on
corporations must enter -0- on line 11, skip lines 12 through 15, line 25.
and enter -0- on line 16. Passive activity credit amounts generally can only be
used to offset positive passive activity income.
Line 13 CAUTION!
Special rules. See section 38(c)(6) for special rules that apply
to married couples filing separate returns, controlled corporate Line 30
groups, regulated investment companies, real estate investment Enter the general business credit from Part III, line 5. Combine
trusts, estates, and trusts. column (e) with non-passive amounts in column (g). Do not take
Corporations. Corporations are allowed a general business into account any amount in column (g) from passive activities.
credit equal to 25% of the excess (if any) of net income tax over See Caution under Line 1, earlier.
$25,000. Net income tax means the sum of the regular tax
liability and the tax imposed by the alternative minimum tax Line 32
under section 55, reduced by certain other credits. Enter the sum of passive activity credits from Part III, line 5.
Combine column (f) with passive amounts in column (g). Do not
Line 17 take into account any amount in column (g) from non-passive
activities. See Caution under Line 2, earlier.
C corporations. If the corporation has undergone a post-1986
ownership change (as defined in section 382(g)), section 383 Line 33
may limit the amount of tax that may be offset by pre-change
general business credits. Also, if a corporation acquires control Enter the applicable passive activity credit amount for general
of another corporation (or acquires its assets in a business credits allowed against TMT and eligible small
reorganization), section 384 may limit the amount of tax business credits allowed from Form 8582-CR or Form 8810. See
attributable to recognized built-in gains that may be offset by the instructions for the applicable form for details.
pre-acquisition general business credits. If either of these The passive activity credit amount allowed on Part II, line 33,
limitations apply, attach a computation of the allowable general only applies to the general business credits from Part II, line 32,
business credit, enter the amount on Part II, line 17, and write plus any prior-year unallowed passive activity credit from general

6 Instructions for Form 3800 (2023)

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business credits reported on Part IV, line 4, column (f), and the Partners and shareholders report your share of each IRA
eligible small business credit. 2022 credit transferred to a partnership and S corporation on the
applicable line of Part III and Part V (if applicable) of Form 3800.
If no credits are allowed, enter -0- on line 33. Complete column (d) of Part III only if you are receiving the credit
See the instructions for Part I, line 3, for the definition of a on a Schedule K-1 from a pass-through entity or receive (as
passive activity. transferee) an eligible credit under section 6418 from an
unrelated taxpayer.
Line 34
Enter the amount of all carryforwards to 2023 of unused credits Elective Payment of Certain Business Credits
that are reported from Part IV, line 5, column (f), and Part IV, Under Section 6417 or Section 48D
line 6, column (g). An applicable entity, as defined in section 6417(d)(1)(A)
Check the box. For each credit entered on line 34, if the credit (generally, a governmental or a tax-exempt entity), can elect to
amount was changed or revised from the amount originally treat current applicable credits as payments against the tax
reported, check the box on this line and see the Required imposed by Subtitle A for its tax year beginning in 2023.
statement. Because amounts must first be applied to tax (if any) before
being treated as a payment, amounts treated as a payment (net
Note. Individuals claiming the research credit from a sole payment election amounts) are limited to the total of unused
proprietorship or pass-through entity don't include any credits (without application of any elective payment election).
carryforward of that credit on Part II, line 34, before figuring the See Credit Ordering Rule, earlier. Applicable credits reported in
limitation on Part III, line 1c and line 4i. Include the carryforward Part III, column (h) include the following.
when figuring the research credit limitation on line 1c and line 4i • Alternative fuel vehicle refueling property, section 30C(d)(1),
of Part III. Then, include the allowable carryforward amount on Form 8911, Part II.
Part II, line 34. See the instructions for the Required statement. • Renewable electricity production, section 45, Form 8835 for
Adjustment for the payroll tax credit. A qualified small qualified facilities after 2022, Part II.
business that elected on Form 6765 to claim a portion of its • Carbon oxide sequestration, section 45Q, Form 8933 for
research credit as a payroll tax credit must reduce its research carbon-capture equipment placed in service after 2022, Part III.
credit carryforward by the amount elected as a payroll tax credit. • Zero-emission nuclear power production, section 45U, Form
7213, Part II.
Line 35 • Clean hydrogen production, section 45V, Form 7210, Part IV.
Use Part II, line 35, only when you amend your 2023 tax return to • Qualified commercial clean vehicles, section 45W, Form
carry back unused credits from 2024. Enter the carryback 8936, but not including credits passed through from partnerships
amount that is reported in Part IV, line 5, column (e). You may not or S corporations. See Instructions for Form 8936.
carry back specified credits, including ESB credits, to any tax • Advanced manufacturing production, section 45X, Form 7207,
year before the first tax year for which that specified credit was Part II.
allowed against TMT. • Energy credit, section 48, Form 3468, Part VI.
• Qualifying advanced energy project credit, section 48C, Form
Note. Individuals claiming the research credit from a sole 3468, Part III.
proprietorship or pass-through entity don't include any carryback
of that credit on Part II, line 35, before figuring the limitation on Taxpayers that are not applicable entities, including
Part III, line 4i. Include the carryback when figuring the research partnerships and S corporations, may elect to be treated as
credit limitation on Part III, line 4i. Then, include the allowable applicable entities but only with respect to the following
carryback amount on Part II, line 35. See Required statement, applicable credits reported in Part III, column (h).
later, and attach the statement to your return. • Carbon oxide sequestration for capture equipment placed in
service after 2022, Form 8933, Part III.
Line 38 • Clean hydrogen production, Form 7210, Part IV.
If the sum of Part II, line 38, and Part III, line 6, column (i), is • Advanced manufacturing production, Form 7207, Part II.
smaller than the sum of Part I, lines 1, 3, and 4, and Part II, lines Taxpayers, including partnerships and S corporations, may
30, 33, and 34 (carryforwards and current business credits only), also elect payment for advanced manufacturing investment,
see Carryback and Carryforward of Unused Credit, earlier. section 48D, Form 3468, Part IV, reported on line 1o, column (h),
of Part III.
Part III. Current-Year General
Business Credits To make an elective payment election, if you have multiple
facilities for which you're claiming one of the above credits,
If you are claiming a current business credit on your tax return, complete Part V and then Part III. In Part V, list each facility; in
you must complete the applicable lines and columns of Part III. Part III, combine the amounts from all facilities for each credit. If
This requirement includes applicable entities and certain you have only one facility for which you're claiming any one of the
taxpayers, partnerships, and S corporations making an elective above credits, you do not need to use Part V. Complete each line
payment election, eligible taxpayers making a transfer election on Part III for which you're claiming an elective payment using
under section 6418, and transferees of a credit under section the instructions under Columns (a) through (j), later.
6418. Complete columns (b), (g), (h), and (i) of Part III (as
applicable) only if you are making the elective payment election Paper returns take longer to process than e-filed returns.
under section 6417, the transfer election under section 6418 (as TIP If a return is filed on paper claiming an elective payment
transferor), or receive a credit from a transfer (as transferee). election, the delays in processing could be increased.
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 (taxpayers other than applicable entities) can
3800. Complete column (c) of Part III and complete Part V only if elect to transfer the following eligible 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 II.
Instructions for Form 3800 (2023) 7

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• Renewable electricity production, section 45, Form 8835, Part c. The amount(s) of the cash consideration and date(s) on
II. which paid by the transferee taxpayer.
• Carbon oxide sequestration, section 45Q, Form 8933, but not d. The IRS-issued registration number related to the facility
including the credit made under section 45Q(f)(3)(B) election, or property in column (b) of Part III or V.
Part III.
• Zero-emission nuclear power production, section 45U, Form 3. A statement attesting that the eligible taxpayer or any
7213, Part II. member of its controlled group is not related to the transferee
• Clean hydrogen production, section 45V, Form 7210, Part IV. taxpayer or any member of its controlled group within the
• Advanced manufacturing production, section 45X, Form 7207, meaning of section 267(b) or section 707(b)(1).
Part II. 4. A statement or representation from the eligible taxpayer
• Energy credit, section 48, Form 3468, Part VI, but not that it has complied with all requirements of section 6418 and the
including the credit under section 50(d)(5) and Regulations eligible credit code section, including, but not limited to,
section 1.48-4. prevailing wage, apprenticeship, and domestic content
• Qualifying advanced energy project credit, section 48C, Form requirements (if applicable).
3468, Part III. 5. A statement or representation from the eligible taxpayer
and the transferee taxpayer acknowledging the notification of
To make the transfer, if you have multiple facilities for which recapture requirements under section 6418(g)(3) (if applicable).
you're claiming one of the above credits, complete Part V and
then Part III. In Part V, complete a line for each facility. In column 6. A declaration, applicable to the statement and any
(a) of Part V, indicate the line number of the credit as shown in accompanying documents, signed by you, or signed by a person
Part III. In Part III, combine the amounts from all facilities for each currently authorized to bind you in such matters, in the following
credit. If you have only one facility for which you're claiming any form: “Under penalties of perjury, I declare that I have examined
one of the above credits, you do not need to use Part V. this statement, including accompanying documents, and to the
best of my knowledge and belief, the facts presented in support
Complete each line in Part III for which you're electing to of this statement are true, correct, and complete.”
transfer an eligible credit as transferor or claiming an eligible Taxpayers may rely on the proposed regulations unless they
credit as transferee using the instructions under Columns (a) are replaced with final regulations before the end of the
through (j), later. taxpayer's tax year, provided the taxpayers follow the proposed
Basis reduction when certain credit transfers are made. If regulations in their entirety and in a consistent manner. See
an energy investment credit (section 48) or qualifying advanced Proposed Regulations section 6418, Transfer of Certain Credits.
energy project credit (section 48C) is transferred, the basis
reduction rule of section 50(c) applies to the applicable Transferees of Eligible Credits Under Section
investment credit property as if the transferred eligible credit was 6418
allowed to the eligible taxpayer. A transferee taxpayer, including a partnership or an S
Transfer election statement. Proposed Regulations section corporation, which receives an eligible credit (or portion thereof)
1.6418-2(b)(3)(iv), issued June 21, 2023, requires transferors from an unrelated eligible taxpayer, takes that credit into account
and transferees to each attach to their return a transfer election in its first tax year ending with, or after, the tax year of the eligible
statement, as defined in section 1.6418-5(b)(5), for every taxpayer that otherwise earned and reported the credit on the
transfer they make under section 6418. The purchase and sale appropriate source credit form. The transferee taxpayer (and not
document for the transfer may be used for this purpose, provided the eligible taxpayer) is treated as the taxpayer with respect to
it contains the information listed below. The document used for such credit (or portion thereof).
this purpose must be labeled “Transfer Election Statement.”
To report the transferred credit on Form 3800, if there are
A transferor of a credit by an eligible taxpayer under section multiple facilities for which you're receiving one of the above
6418 is required to attach to Form 3800 any written agreements credits, complete Part V and then Part III. In Part V, list separately
(or other similar statements) to transfer and sell eligible credits the credit transferred from each facility or from each
(or portion thereof) to unrelated transferee taxpayers. Such pass-through entity using the registration number(s) provided by
agreement or transfer election statement must include each of the transferor(s). In Part III, combine the amounts from all
the following. facilities and all pass-through entities for each credit. If there is
1. Name, address, and taxpayer identification number of the only one facility or one pass-through entity from which you have
transferee taxpayer and the eligible taxpayer. If the transferee received a credit transfer of one of the above credits, you do not
taxpayer or eligible taxpayer is a member of a consolidated need to use Part V.
group (as defined in section 1.1502-1), then only include
information for the group member that is the transferee taxpayer See Transfer election statement and the section 6418
or eligible taxpayer (if different from the return filer). proposed regulations for additional information to include with
2. A statement that provides the information and amounts your Form 3800.
necessary to allow the transferee taxpayer to take into account If you are a transferee, including a partnership or an S
the specified credit transferred, including the following. ! corporation, that paid cash for an eligible credit, attach
a. The name of the credit form as shown in column (a) of the CAUTION each transfer election statement to your Form 3800 to
applicable line of Form 3800, Part III or Part V (if applicable) (for report any transferred credits in Parts III and V. See specific
example, advanced manufacturing production credit is “Form instructions for column (g) of Part III or column (f) of Part V, later.
7207” on line 1b of Part III); the total amount of the credit
determined with respect to the facility or property in column (e) Columns (a) Through (j)
or (f) (column (d) or (e) of Part V), and the amount of the
transferred credit (or portion thereof) in column (g) (column (f) of Column (a), Current year credits. Current year general
Part V). business credits available are listed in column (a). See Part IV,
later, for keywords related to the names of the credits.
b. The tax year of the eligible taxpayer and the first tax year
in which the specified credit portion will be taken into account by Column (b), Elective payment or transfer registration num-
the transferee taxpayer. ber. If an elective payment election or a transfer election has

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been made, enter the registration number (as shown on the If you have no tax liability figured in Part II, enter each amount
source credit form) in column (b). If there are multiple facilities for from column (h) as a net elective payment election amount in
the same credit listed in Part V, enter in column (b) of Part III the column (i).
first registration number listed for that credit in Part V. If you are making an elective payment election for multiple
Column (c), Number of items. If in Part V you listed multiple credits and your calculated net elective payment election amount
facilities or multiple pass-through entities for any credit, enter in is less than the sum of such credits, the net elective payment
column (c) of Part III the number of facilities and/or pass-through election amount and any remainder amount for each credit is
entities listed for that credit in Part V. Otherwise, you can leave determined based on the listing in Order in which credits are
column (c) blank. Do not enter figures in the total rows for used, earlier.
column (c). See the instructions for line 6 of Part III, column (i), below.
Column (d), Pass-through or transfer credit entity EIN. Example 1. In 2023, ABC is in the business of producing
• Complete column (d) only if you are receiving the credit on a semiconductors at an advanced manufacturing facility under
Schedule K-1 from a pass-through entity, or receiving (as section 48D. ABC also claimed the research credit under section
transferee) the credit from an unrelated taxpayer. 41. ABC claimed a current credit for its investment in an
• If you are reporting a credit allocated to you from a advanced manufacturing facility with an IRS-issued registration
pass-through entity, enter that pass-through entity's employer number of $100,000 and a research credit of $60,000. ABC has
identification number (EIN) under column (d) for that credit. no other business credits, including business credit
• If you are reporting a credit reported to you on Form carryforwards to the year.
1099-PATR, Taxable Distributions Received From Cooperatives, ABC reports its current research credit and advanced
enter that cooperative's EIN under column (d) for that credit. manufacturing investment credit on Form 3800, Part III. On Form
• If there are multiple pass-through entities for the same credit, 6765, Part III, line 1c, ABC leaves columns (c) and (d) blank, and
report the credit for each pass-through entity in Part V and then enters $60,000 in column (e), credits from non-passive activities.
enter the EIN of the pass-through entity allocating the greatest
amount of the credit to you in Part III, column (d). ABC makes an elective payment election for the advanced
• If you are reporting a transferred credit received from an manufacturing investment credit by completing line 1o of Part III
eligible taxpayer or transferor under section 6418, enter that of Form 3800 as follows. Column (b) is the IRS-issued
transferor entity's employer identification number (EIN) under registration number. Column (c) is left blank because ABC has
column (d) for that credit. only one facility. Column (d) is left blank because ABC can’t
• If there are multiple transferor entities for the same credit, transfer any of its credit. Column (e) is $100,000, the amount of
report the credit for each transferor entity in Part V and then the advanced manufacturing investment credit for ABC, figured
enter the EIN of the transferor entity that sold the greatest on Form 3468, Part IV. Column (f) is blank because none of the
amount of the credit to you in Part III, column (d). credit is subject to the passive activity limitation rules. Column
(g) is blank because ABC can’t transfer any of its credit. Column
Column (e), Credits from non-passive activities. Enter the (h) is $100,000, the gross elective payment election amount. (If
credits that for you are non-passive based on your level of ABC had multiple advanced manufacturing facilities, it would
participation in the activity. have obtained a registration number for each facility and would
Column (f), Current year passive activity credit. Enter the list those facilities separately in Part V of Form 3800, and then
current year passive activity credits allowable to you before provide the aggregate amounts in Part III.)
applying the passive activity credit limitations of Form 8582-CR Before completing Part III, column (i), ABC enters $100,000 of
or Form 8810. the advanced manufacturing investment credit (Form 3468, Part
IV) and $60,000 of the research credit (Form 6765) on line 1 of
Column (g), Credit transfer election amount. Indicate the Part I. ABC determines the limitation amount figured in Part II.
transfer election by entering the amount transferred by you to For purposes of this example, ABC enters $100,000 of net
another entity as a negative number. If you are a transferee, income tax on line 11 and $81,250 on line 38 of Part II.
enter the amount transferred to you as a positive number.
ABC then calculates the net elective payment election
Column (h), Gross elective payment election amount. Enter amount for column (i). ABC determines the excess of its
the amount of the elective payment election based on the total available business credits of $160,000 (without application of
credit for which an elective payment election is being made any elective payment election amount) reported on Part III,
before calculating the net elective payment election amount and line 6, columns (e), (f), and (g), over the allowable credits of
before considering limitations from Part II. See Line 6, column $81,250 included on Part II, line 38. The excess is $78,750,
(h), later. which is less than $100,000 of the credit for which an election is
made, and so the net elective payment election amount is
Note. The figures for columns (i) and (j) do not flow directly from $78,750. As a result, the remaining $21,250 of the advanced
the columns to the left. Don’t complete columns (i) and (j) until manufacturing investment credit and $60,000 of the research
you have completed Parts III, columns (a) through (h); IV, V, and credit make up the Part II, line 38. ABC enters $78,750 on
VI (if applicable) and then completed Parts I and II. line 1o, column (i) of Part III. This net elective payment election
Column (i), Net elective payment election amount. Your net amount is also reported on the designated line of ABC’s return.
elective payment election amount is equal to the lesser of the See the instructions for line 6 of Part III, column (h) and (i), later.
sum of all current credits for which an elective payment election Example 2. In 2023, XYZ, an applicable entity, places in
is made, or the excess, if any, of the total available carryforward service and claims a credit for energy investment property of
credits in Part IV and current business credits reported on line 6, $100,000 under section 48. This energy property with an
columns (e), (f), and (g), of Part III over the amount of the IRS-issued registration number is not an asset used in
otherwise allowable business credits included on line 38 of Part connection with its unrelated business. XYZ is also entitled to the
II, Credit allowed for the current year. work opportunity tax credit in connection with its unrelated
If you are making an elective payment election for one credit, business under section 51(a). XYZ also has a general business
enter the calculated net elective payment election amount in credit carryforward of $10,000. XYZ has no other business
column (i). Any remainder is treated as part of the general credits.
business credit amount on line 38.

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XYZ reports its current work opportunity tax credit and energy In situations where there is a limitation on the credit amount,
property credit on Form 3800, Part III. On its Part III, line 4b the limited amount allowed is allocated pro rata and anything
(Form 5884), XYZ leaves columns (c) and (d) blank, and enters above the limitation is lost.
$50,000 in column (e), (credits from non-passive activities). XYZ
reports its carryforward amount of $10,000 in Part IV. Lines 1a, 1d, 1o, 4a, and 4k
XYZ makes an elective payment election for the energy If you are a cooperative described in section 1381(a), you must
property credit by completing line 4a of Part III of Form 3800 as allocate to your patrons the investment credit in excess of your
follows. Column (b) is the IRS-issued registration number. tax liability limit. Allocate to your patrons the portion, if any, of the
Column (c) is left blank because XYZ has only one facility. investment credit on Part I, line 6, or Part II, line 36, in excess of
Column (d) is left blank because XYZ is not transferring any of its Part II, line 16 or line 29, respectively. While any excess is
credits. Column (e) is $100,000, the amount of the energy credit allocated to patrons, any credit recapture applies as if you, as
for XYZ, figured on Form 3468, Part VI. Column (f) is blank the cooperative, had claimed the entire credit.
because none of the credit is subject to the passive activity Note. Any carryforward of the qualifying therapeutic discovery
limitation rules. Column (g) is blank because XYZ can't transfer project credit may be claimed on Part IV, line 2w.
any of its credit. Column (h) is $100,000, the gross elective
payment election amount. (If XYZ had multiple investment Lines 1c and 4i
energy properties, whether or not used in connection with
its unrelated business, it would have obtained a registration A qualified small business must complete Form 3800
number for each facility or property and would list those facilities ! before completing Section D of Form 6765 if the payroll
separately in Part V of Form 3800, and then provide the CAUTION tax credit is being claimed. See the Instructions for Form
aggregate amounts in Part III.) 6765 for more details.
Before completing Part III, column (i), XYZ enters $10,000 of Eligible small businesses, enter your research credit on
the general business credit carryforward on line 4 of Part I, line 4i. See the definition of eligible small business, earlier. All
$100,000 of the energy credit (Form 3468, Part VI), and $50,000 others, enter your research credit on line 1c.
of the work opportunity credit (Form 5884) on line 30 of Part II.
XYZ determines the limitation amount figured in Part II. For Partners and S corporation shareholders, see Treatment of
purposes of this example, XYZ enters $100,000 of net income partners and S corporation shareholders under Eligible Small
tax on line 11 and $81,250 on line 38 of Part II. Business, earlier.
XYZ then calculates the net elective payment election amount Research credit limitation. If you are an individual, the amount
for column (i). XYZ determines the excess of its available of the research credit that may be included on Part III, line 1c or
carryforward and current business credits of $160,000 (without line 4i, is limited to the amount of tax attributable to your taxable
application of any elective payment election amount) over income from the sole proprietorship or your interest in the
$81,250 of allowable credits included on Part II, line 38, Credit pass-through entity (partnership, S corporation, estate, or trust)
allowed for the current year. The excess, $78,750, is less than generating the credit. Figure the research credit limitation
$100,000 of the credit for which an election is made, and so the separately for each sole proprietorship or pass-through entity by
net elective payment election amount is $78,750. For purposes using the following formula.
of this example, XYZ can use all of its carryforward amount of
$10,000 on line 38. As a result, the $10,000 of the general Taxable income attributable to the sole proprietorship or your
business credit carryforward and the remaining $21,250 of the interest in the pass-through entity
energy credit and $50,000 of the work opportunity credit make Line 11 ×
up the Part II, line 38, Credit allowed for the current year. Your taxable income for the year
XYZ enters $78,750 on line 4a, column (i) of Part III. This net
elective payment election amount is also reported on the
designated line of XYZ’s return. See the instructions for line 6 of The sum of the fractions used for determining the limits can't
Part III, column (h) and (i), below. exceed 1. The research credit used to determine the limitation is
the sum of the current year credit (determined without regard to
Column (j), Combine columns (e), (f), and (g), less column the limitation), any carryforwards (adjusted for any payroll tax
(i). If you are a partnership or S corporation that only transferred credit claimed) of the credit not used in prior years, and any
a portion of any eligible credit, report the non-transferred portion carryback of the credit from 2024. For information on how to
shown in column (j) on the applicable line of your Schedules K figure your taxable income for the year, your taxable income
and K-1. See the Instructions for Forms 1065 and 1120-S for attributable to the sole proprietorship, or your interest in the
reporting codes of the specific credit. pass-through entity, see Regulations sections 1.41-7(c) and
1.53-3.
Limitation on Certain Credits Reported in Part III If in the current tax year you had no taxable income
attributable to a particular business interest, you can't claim any
The aggregate amount from each credit form is usually reported research credit this year related to that business.
on the appropriate line of Form 3800, Part III, to reflect
self-generated credit sources and all pass-through entity If any of your research credit isn't allowed to be used because
sources. However, certain credits have limitations imposed. They of this limitation, see Carryback and Carryforward of Unused
include: Credit, earlier.
• Form 3468, Part VI, Section F, line 11c—$4,000 limitation for
qualified small wind energy property (reported on Part III, Line 1e
line 4a); When reporting the disabled access credit from Form 8826 on
• Form 8826, line 8—$5,000 limitation for the overall credit Part III, line 1e, don't enter more than $5,000.
(reported on Part III, line 1e); and
• Form 8882, line 7—$150,000 limitation for the overall credit Line 1f
(reported on Part III, line 1k). Cooperatives, estates, and trusts, enter the applicable part of the
amount from Form 8835, Part II, line 17. All others, enter the
applicable part of the amount from Form 8835, Part II, line 15.

10 Instructions for Form 3800 (2023)

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Don't enter an amount from Form 8835 that is included on Form • Form 1120-H, U.S. Income Tax Return for Homeowners
3800, Part III, line 4e. Associations, line 23f.
• Form 1120-POL, U.S. Income Tax Return for Certain Political
Line 1k Organizations, line 23d.
When reporting the credit for employer-provided childcare • Form 1120-C, U.S. Income Tax Return for Cooperative
facilities and services from Form 8882 on Part III, line 1k, don't Associations, line 30i.
enter more than $150,000. • Form 1120-PC, U.S. Property and Casualty Insurance
Company Income Tax Return, line 15g.
Line 1bb • Form 1120-RIC, U.S. Income Tax Return for Regulated
Investment Companies, line 28h.
Enter the amount from Form 8904, Credit for Oil and Gas
Production from Marginal Wells, line 8, or from the applicable • Form 1120-REIT, U.S. Income Tax Return for Real Estate
Investment Trusts, line 25h.
line of your Schedule K-1. See the Instructions for Form 8904 for
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) or Eligible
cooperatives, don't report the credit for small employer health
insurance premiums on Part III, line 4h. Eligible tax-exempt small Small Business Credits (ESBCs)
employers will report this credit on Form 990-T. Use Parts IV and VI to record the carryforwards and carrybacks
as shown in your business records before application of the
Line 6, column (g) credits to the current year tax. The information on Parts IV and VI
If you are a partnership or S corporation that received eligible comes from your tax returns and schedules for prior years (and
credit(s) from transferor(s) under a section 6418 election, report subsequent year, for carrybacks). These include Form 3800,
the positive amounts included in the total of line 6, column (g) on Schedules K-1, and your related work papers. If you checked the
Schedules K and K-1. See the instructions for Form 1065 and boxes on Part I, line 4, and Part II, line 34, you must attach the
Form 1120-S for the information that you must provide to your required statement, discussed next. See Carryback and
partners or shareholders to report their distributive shares of Carryforward of Unused Credit, earlier.
such credits on their Forms 3800 attached to their income tax Required statement. For each credit, attach a statement with
returns. the following information.
Partners and shareholders enter the distributive share of each • Show the tax year in which the credit originated, the amount of
transferred credit on the applicable line of their Form 3800, Part the credit as reported on the original return, and the amount
III. allowed for that year. Also, state whether the total carryforward
amount was changed from the originally reported amount and
Line 6, column (h) identify the type of credit(s) involved. If the revised carryforward
amount relates to unused additional research credits, attach an
Partnerships and S corporations report the total elective additional statement detailing the changes to the originally
payment election amount from Part III, line 6, column (h), on the reported Form 6765 information for all originating credit years
designated line of your return, shown below. See also the applicable.
instructions for Forms 1065 and 1120-S for additional reporting • For each carryback year, show the year and the amount of the
information. credit allowed after you applied the carryback.
• Form 1120-S, U.S. Income Tax Return for an S Corporation, • For each carryforward year, show the year and the amount of
line 24d. the credit carryforward allowed for that year.
• Form 1065, U.S. Return of Partnership Income, line 29.
Note. Individuals claiming the research credit from a sole
A taxpayer reporting an amount on Form 990-T that doesn’t proprietorship or pass-through entity don't include any
have UBTI does not need to complete Part I and Part II. Copy the carryforward of that credit on Part I, line 4, before figuring the
amount from column (h) to column (i). limitation on Part III, line 1c. Include the carryforward when
figuring the research credit limitation on line 1c of Part III. Then,
Line 6, column (i) include the allowable carryforward amount on Part I, line 4, and
If you are required to complete Parts I and II of Form 3800 to attach the statement required above.
determine the general business credit(s) allowed for the current
year (if any), report the total net elective payment amount from Adjustment for the payroll tax credit. A qualified small
Part III, line 6, column (i), on the designated line of your return business that elected on Form 6765 to claim a portion of its
shown below. research credit as a payroll tax credit must reduce its research
• Form 1120, U.S. Corporation Income Tax Return, Schedule J, credit carryforward by the amount elected as a payroll tax credit.
line 22. Column (a), Credits carried over to tax year 2023. This
• Form 1120-F, U.S. Income Tax Return of a Foreign column lists the credits from prior years (or subsequent year, for
Corporation, line 5j. carrybacks). Keywords from the credit title are provided in
• Form 1120-L, U.S. Life Insurance Company Income Tax parentheses. See the credit form for the complete name and
Return, line 27i. description of the credit.

Instructions for Form 3800 (2023) 11

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Column (b), Check if non-passive. Check the box if the credit Part V. Use only the columns applicable for the particular credits
is non-passive based on your level of participation. you are reporting.
Column (c), Year. Enter the earliest year. If you elected payment or transferred a credit (or portion
thereof) for a facility or property in Part III, enter the amounts and
Column (d), Pass-through entity EIN. If the credit was information (including the IRS-issued registration number) for
allocated to you from a pass-through entity, enter the EIN of the each facility or property in columns (a), (b), (d), and (h) (if
pass-through entity. If multiple pass-through entities are listed for applicable). If you transferred a credit (or portion thereof) under
the credit in Part VI, enter the EIN of the entity allocating the section 6418, enter the amount in column (f) as a negative
greatest amount of the credit to you. number. See Transfer of Eligible Credits Under Section 6418,
Column (e), Credit carrybacks to current year. This column earlier.
is used when Form 3800 is being submitted with an amended
return. Enter the amount carried back from a subsequent year to Transferees enter the amount of the transferred credit from
the year for which you are filing the amended return. the applicable line(s) of Part III as a positive number(s) in column
(f), and enter relevant information provided by the transferor in
In general, no part of the unused credit for any year columns (a), (b), (c), (d), and (e) (as applicable). You must also
TIP attributable to any credit can be carried back to any tax attach all transfer election information provided by the transferor
year before the first tax year for which that credit was first to take into account your transferred credits in Part I and Part II of
allowable. See Carryback and Carryforward of Unused Credit, Form 3800. See Transfer of Eligible Credits Under Section 6418,
earlier. earlier.

Column (f), Carryforwards (excluding ESBCs). Include in Part VI. Breakdown of Aggregate
this column carryforwards from all prior years, excluding ESBCs.
Amounts in Part IV
Column (g), ESBC carryforwards. Include in this column only
carryforwards of ESBCs claimed under former section 38(c) for If any of the amounts entered in Part IV (aside from totals) are
tax year 2010. aggregate figures from more than 1 year or more than 1
pass-through entity, provide breakdowns of those figures by tax
Line 1. Lines 1a through 1ff list the same credits shown on Part year and by the EIN of the pass-through entity, if applicable, in
III, lines 1a through 1ff. Part VI. Use only the columns applicable for the particular credits
Carryforward of certain other credits. Use new Part IV, you are reporting.
line 1zz, to enter any carryforward to 2023 of any unused credit
from the general business credits no longer listed on Form 3800 Paperwork Reduction Act Notice. We ask for the information
due to, for example, expiration of a tax provision. The pre-2008 on this form to carry out the Internal Revenue laws of the United
section 42 low-income housing credit should be reported on Part States. You are required to give us the information. We need it to
IV, line 2b. The pre-2008 section 47 rehabilitation credit should ensure that you are complying with these laws and to allow us to
be reported on Part IV, line 2yy. figure and collect the right amount of tax.
Note. If a carryforward amount is entered on Part IV, line 1zz, You are not required to provide the information requested on
see the instructions for Part I, line 4, for the statement to attach. a form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records
If any carryforward amount is entered on Part IV, lines 1a relating to a form or its instructions must be retained as long as
! through 1zz, see Required Statement, earlier. their contents may become material in the administration of any
CAUTION
Internal Revenue law. Generally, tax returns and return
Line 2. Lines 2a through 2w are for expired credits for which information are confidential, as required by section 6103.
only carryforwards are allowed. Use line 2yy for the carryforward The time needed to complete and file this form will vary
of any credit not listed for which only carryforwards are generally depending on individual circumstances. The estimated burden
allowed, and write the name and form number of the credit on for individual and business taxpayers filing this form is approved
line 2yy in column (a). See Required Statement, earlier, if you under OMB control number 1545-0074 and 1545-0123 and is
revised any carryforwards on line 2. included in the estimates shown in the instructions for their
Line 3. This line is for carryforwards and carrybacks of the individual and business income tax return. The estimated burden
empowerment zone credit (Form 8844) and carryforwards of the for all other taxpayers who file this form is shown below.
renewal community employment credit.
Line 4. Lines 4a through 4k are for carryforwards and Recordkeeping. . . . . . . . . . . . . . . . 30 hr., 51 min.
carrybacks of specified credits identified in section 38(c)(4)(B). Learning about the
law or the form. . . . . . . . . . . . . . . . 1 hr.
Part V. Breakdown of Aggregate Preparing and sending the form to the
Amounts in Part III for IRS. . . . . . . . . . . . . . . . . . . . . . . . 1 hr., 32 min.
Facility-by-Facility, Multiple
Pass-Through Entities, etc. If you have comments concerning the accuracy of these time
If any of the amounts entered in Part III (aside from totals) are estimates or suggestions for making this form simpler, we would
aggregate figures from more than 1 year or more than 1 be happy to hear from you. See the instructions for the tax return
pass-through entity, provide breakdowns of those figures by tax with which this form is filed.
year and by the EIN of the pass-through entity, if applicable, in

12 Instructions for Form 3800 (2023)

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