3800
General Business Credit
Form 3800 is the IRS form for the general business credit. The About page says to file Form 3800 to claim any of the general business credits, and the instructions say it is filed together with the credit source forms, such as Form 3468, Form 6765 or Form 5884, that figure each credit.
The 2025 form has nine pages. It lists current year credits in Part III and carryovers in Part IV, then applies the tax liability limits in Parts I and II to find the credit allowed for the year on line 38. Parts V and VI break down the totals by facility, pass-through entity or originating tax year. The form says to include all pages of Form 3800 with the return.
The instructions also cover elective payment elections and transfer elections for certain credits, which need a registration number obtained before the return is filed. You can fill out Form 3800 free in your browser on this page and download the result without an account.
Item A asks whether the filer is both an applicable corporation for the corporate alternative minimum tax (CAMT) and an applicable taxpayer for the base erosion anti-abuse tax (BEAT). Item B asks about entries in Part III, column (f), and how many transfer election statements are attached.
Lines 1 through 6 combine current year credits from Part III with allowed passive activity amounts, carryforwards to 2025 and carrybacks from 2026 for credits not allowed against tentative minimum tax.
Sections A to D, lines 7 through 38, apply the limits under sections 38(c)(1), 38(c)(2) and 38(c)(4) using regular tax, alternative minimum tax and tentative minimum tax, and report the credit allowed for the current year on line 38.
A table of credit lines, from Form 3468 on line 1a to other credits on line 1zz, Form 8844 on line 3 and specified credits on lines 4a to 4z, with columns (a) through (j) for passive and non-passive amounts, transfers and elective payments.
Credits carried over to tax year 2025, with the originating tax year, pass-through entity EIN, passive and non-passive amounts, amounts applied or recaptured, and the carryforward to 2026 in column (i).
Part V breaks down Part III amounts by facility, multiple pass-through entities and similar items. Part VI breaks down the aggregate amounts in Part IV.
The instructions say to complete and attach the credit forms used to figure the current year credit, and to fill in the applicable columns of Parts III through VI before Parts I and II.
Check Yes or No for item A. If an entry was made in Part III, column (f), check Yes for item B(i) and enter in item B(ii) the number of Schedules A (Form 3800) and other transfer election statements attached.
Enter each current year credit on its line in Part III and each carryover in Part IV. When more than one registration number or pass-through entity EIN applies to one line, the form says to enter the number of items in column (a) and complete Part V.
Line 1 takes non-passive credits from Part III, line 2. Line 3 takes the passive activity credit allowed from Form 8582-CR or Form 8810. Lines 4 and 5 take non-passive carryforwards to 2025 and carrybacks from 2026, and line 6 adds them.
Lines 7 and 8 take regular tax and alternative minimum tax from the return. The form says line 13 is 25% (0.25) of the excess, if any, of line 12 (line 11 for corporations) over $25,000. Line 17 is the credit allowed after the section 38(c)(1) limit.
Line 38 adds lines 28 and 37. The form says individuals report it on Schedule 3 (Form 1040), line 6a, corporations on Form 1120, Schedule J, line 5c, and estates and trusts on Form 1041, Schedule G, line 2b.
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The form says to include all pages of Form 3800 with the return. The instructions say to attach the specific credit forms and, if applicable, Schedule A (Form 3800).
The instructions say a registration number for each facility or property is needed before an elective payment or transfer election is made on Form 3800, and that it is valid only for the tax year for which it was obtained.
The instructions say unused general business credits may generally be carried back 1 year and carried forward 20 years. A carryback is made on an amended return or on Form 1045 or Form 1139.
Lines 4 and 34 each have a box to check when a carryforward was changed or revised from the original reported amount.
The instructions say passive activity credit amounts can generally only be used to offset positive passive activity income. The allowed amounts come from Form 8582-CR or Form 8810.
3800 Sch. A
50 fields, 1 page
3468
321 fields, 12 pages
6765
270 fields, 4 pages
5884
13 fields, 1 page
8582-CR
52 fields, 2 pages
1040
37 fields, 1 page
The instructions say Form 3800 and the credit source forms are filed to claim any of the general business credits.
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The About page says to file Form 3800 to claim any of the general business credits. It combines credits figured on separate credit forms and applies the tax liability limits.
No. The form says to include all pages of Form 3800 with the return, and the instructions say to attach the specific credit forms as well.
The instructions say they generally complete the source credit form. Those making elective payment or transfer elections, or receiving a transferred credit, complete parts of Form 3800 and attach it to Form 1065 or Form 1120-S.
The instructions say unused general business credits may generally be carried back 1 year and carried forward 20 years. Part IV of the form tracks carryovers.
The instructions say transferors and transferees may use Schedule A (Form 3800) as their transfer election statement to report the required information for each transferred credit.
This page hosts the 2025 Form 3800. Its pages are marked Form 3800 (2025), and its carryforward columns run to 2026.