Header: both parties
Name, TIN and address of the transferor taxpayer, then name, TIN and address of the transferee taxpayer.
3800 Sch. A
Transfer Election Statement
- Agency
- IRS
- Revision
- December 2025
- Fillable fields
- 50
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Schedule A (Form 3800): Transfer Election Statement
Schedule A (Form 3800), Transfer Election Statement, is an IRS schedule dated December 2025 with spaces for both parties to a credit transfer: the transferor taxpayer and the transferee taxpayer. It records which general business credit form was completed and filed to determine the credit, the IRS-issued registration number from that form, the amount of credit sold in the current tax year, and the payments the transferee made for it.
The form says "Attach to your tax return." Its yes or no lines refer to section 6418, to related parties within the meaning of section 267(b) or section 707(b)(1), to the minimum documentation in Regulations section 1.6418-2(b)(5)(iv), and to the recapture notification requirements under section 6418(g)(3). Both parties sign: the transferor under penalty of perjury, and the transferee to consent to the transfer.
The form says to file it electronically except for the signature lines, then print it, sign, save it as a PDF and attach it to the return. You can fill out Schedule A (Form 3800) free in your browser on this page and download it without an account.
What's on Schedule A (Form 3800)
Lines 1 and 2: credit and registration number
One box for the general business credit form, or form and part, that was completed and filed to determine the credit, and the registration number from that form.
Lines 3 to 6: amounts and dates
Total credit sold in the current tax year, up to eight payment dates and amounts on lines 4a to 4h with a total on line 4i, the total credit earned, and the transferor's tax year ending date.
Lines 7 to 12: certifications
Yes or no answers on related parties, section 6418 compliance, minimum documentation, recapture notification, plus the first tax year ending date in which the transferee takes the credit into account.
Lines 13a and 13b: signatures
Signature, name and title, and date for the transferor and for the transferee.
How to fill out Schedule A (Form 3800)
- 1
Enter both parties
Enter the transferor's name, TIN and address, then the transferee's name, TIN and address.
- 2
Lines 1 and 2
Check one box for the credit form, or form and part, that was completed and filed to determine the credit. On line 2, enter the IRS-issued registration number shown on that form.
- 3
Lines 3 to 5
Enter the total credit sold to the transferee in the current tax year, each payment's date (MM/DD/YYYY) and amount on lines 4a to 4h, the total on line 4i, and the total credit earned on line 5.
- 4
Lines 6 and 11: tax year dates
Enter the transferor's tax year ending date on line 6 and the first tax year ending date in which the transferee takes the credit into account on line 11, both as MM/DD/YYYY.
- 5
Lines 7 to 10 and 12
Check Yes or No for each certification. Lines 7 to 9 are the transferor's, line 10 is the transferee's, and line 12 is for both.
- 6
Sign and save as a PDF
The form says to print it, complete the signature area on lines 13a and 13b, save it as a PDF named "Schedule A Form 3800" and attach it to the return.
Why fill Form 3800 Sch. A on indox
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- Works on a phone, tablet or computer
How it is filed
Attach to the tax return
The form says "Attach to your tax return." It carries no separate mailing address.
Electronic filing and the signed PDF
The form says to file Schedule A (Form 3800) electronically except for lines 13a and 13b, print it and complete the signature area, save it as a PDF named "Schedule A Form 3800" and attach it to the return.
Instructions
The form says to go to www.irs.gov/Form3800 for instructions and the latest information, and its Paperwork Reduction Act Notice points to the Instructions for Form 3800.
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Who fills out Schedule A (Form 3800)?
The form names two parties, a transferor taxpayer and a transferee taxpayer, and has a signature line for each.
Official sources and the blank
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Questions about Form 3800 Sch. A
Who signs Schedule A (Form 3800)?
Both parties. The transferor signs line 13a under penalty of perjury, and the transferee signs line 13b to certify its authority and consent to the credit transfer.
Which credits does it cover?
Line 1 lists Form 3468, Parts III, V and VI, Forms 7207, 8933, 7210, 7211, 7213, 7218, 8835 and 8864, and Schedule A (Form 8911), Part II. One box is checked.
How is it filed?
The form says to file it electronically except for the signature lines, print it, sign, save it as a PDF named "Schedule A Form 3800" and attach it to the return.
What registration number goes on line 2?
The form asks for the IRS-issued registration number that appears on the credit form for the box checked on line 1.
Does the form ask about related parties?
Yes. Lines 7 and 10 ask the transferor and the transferee to certify that they are not related within the meaning of section 267(b) or section 707(b)(1).
Where are the instructions?
The form points to www.irs.gov/Form3800 and the Instructions for Form 3800.