OMB No. 1545–0895 General Business Credit

Form 3800

Department of the Treasury

Internal Revenue Service

 Attach to your tax return.

Attachment

 See separate instructions. Sequence No. 22

Name(s) shown on return Identifying number

Tentative Credit

1a

2

3 3

4 4

5 5

6

8

7

Passive activity credits included on line 2 (see instructions)

Subtract line 3 from line 2

Passive activity credits allowed for 2001 (see instructions)

Carryforward of general business credit to 2001. See instructions for the schedule to attach

Carryback of general business credit from 2002 (see instructions)

Tentative general business credit. Add lines 4 through 7

General Business Credit Limitation Based on Amount of Tax

General business credit allowed for the current year. Subtract line 18c from line 18b. Enter

here and on Form 1040, line 50; Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 4a;

Form 1041, Schedule G, line 2c; or the applicable line of your return

For Paperwork Reduction Act Notice, see back of form. Form 3800 (2001)

Part II

Part I

2

b

d

e

f

g

6

19

Cat. No. 12392F

Current year general business credit. Add lines 1a through 1p

o

h

i

j

k

l

1h

1i

1j

1k

1n

1a

1b

1d

1e

1f

1g

Current year investment credit (Form 3468, Part I)

Current year work opportunity credit (Form 5884, Part I)

Current year credit for alcohol used as fuel (Form 6478)

Current year credit for increasing research activities (Form 6765, Part I)

Current year low-income housing credit (Form 8586, Part I)

Current year disabled access credit (Form 8826, Part I)

Current year enhanced oil recovery credit (Form 8830, Part I)

Current year renewable electricity production credit (Form 8835, Part I)

Current year Indian employment credit (Form 8845, Part I)

Current year credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846, Part I)

Current year credit for contributions to selected community development corporations (Form 8847, Part I)

Current year trans-Alaska pipeline liability fund credit (see instructions) 1o

n

19

Current year orphan drug credit (Form 8820, Part I) 1l

c Current year welfare-to-work credit (Form 8861, Part I) 1c

8

7

p Current year general credits from an electing large partnership (Schedule K-1 (Form 1065-B)) 1p

Enter the smaller of line 8 or line 18a. Individuals, estates, and trusts: See instructions if

claiming the credit for increasing research activities. C corporations: See the instructions for

Schedule A if any regular investment credit carryforward is claimed and the line 18b instructions

if there has been an ownership change, acquisition, or reorganization

18b

18b

18c Suspended research credit allowed for the current year (see instructions) 18c

9

12a 12a

Credit for child and dependent care expenses (Form 2441, line 9) 12b

Credit for the elderly or the disabled (Schedule R (Form 1040), line 20)

b

12d

Foreign tax credit

d

Possessions tax credit (Form 5735, line 17 or 27)

12f f

g 12g

Credit for fuel from a nonconventional source

h

Qualified electric vehicle credit (Form 8834, line 20)

Add lines 12a through 12l 12m

10

Net income tax. Subtract line 12m from line 11. If zero, skip lines 14 through 17 and enter -0- on line 18a

10 Alternative minimum tax (see instructions)

Tentative minimum tax (see instructions) 14

11

Enter 25% (.25) of the excess, if any, of line 15 over $25,000 (see instructions)

13

Subtract line 17 from line 13. If zero or less, enter -0-

17

14

Mortgage interest credit (Form 8396, line 11)

c 12c

Regular tax before credits (see instructions)

Add lines 9 and 10

Enter the greater of line 14 or line 16

15

16

i

Adoption credit (Form 8839, line 14) 12h

District of Columbia first-time homebuyer credit (Form 8859, line 11) 12i

j

k

l

Rate reduction credit (Form 1040, line 47)

Education credits (Form 8863, line 18)

12j

12k

15 Net regular tax. Subtract line 12m from line 9. If zero or less, enter -0-

18a

9

16

17

18a

11

13

(99)

2001

m Current year new markets credit (Form 8874, Part I) 1m

e 12e

Child tax credit (Form 1040, line 48)

12l

m
Form 3800 (2001) Page 2

Additional General Business Credit Allowed By Internal Revenue Code Section 38(c)(2) (Before

Repeal by the Revenue Reconciliation Act of 1990)—Only Applicable to C Corporations Schedule A—

Paperwork Reduction Act Notice. We

ask for the information on this form to

carry out the Internal Revenue laws of

the United States. You are required to

give us the information. We need it to

ensure that you are complying with

these laws and to allow us to figure and

collect the right amount of tax.

The time needed to complete and file

this form will vary depending on

individual circumstances. The estimated

average time is:

Recordkeeping 17 hr., 56 min.

Learning about the

law or the form 1 hr., 0 min.

Preparing and sending

the form to the IRS 1 hr., 19 min.

If you have comments concerning the

accuracy of these time estimates or

suggestions for making this form

simpler, we would be happy to hear from

you. See the instructions for the tax

return with which this form is filed.

You are not required to provide the

information requested on a form that is

subject to the Paperwork Reduction Act

unless the form displays a valid OMB

Enter the portion of the credit shown on line 6 that is attributable to the regular investment credit

under section 46 (before amendment by the Revenue Reconciliation Act of 1990)

Tentative minimum tax (from line 14)

Multiply line 21 by 25% (.25)

Enter the amount from line 18a

Enter the portion of the credit shown on line 8 that is not attributable

to the regular investment credit under section 46 (before amendment

by the Revenue Reconciliation Act of 1990)

21

Subtract line 24 from line 23. If zero or less, enter -0-

22

Subtract line 25 from line 20. If zero or less, enter -0-

For purposes of this line only, refigure the amount on Form 4626, line

11, by using zero on Form 4626, line 6, and enter the result here

Multiply line 27 by 10% (.10)

Net income tax (from line 13)

Enter the amount from line 18b

Subtract line 30 from line 29

Subtract line 28 from line 31

Enter the smallest of line 22, line 26, or line 32

Subtract line 33 from line 21

Enter the greater of line 16 or line 34

Subtract line 35 from line 29. Also enter this amount on line 18b instead of the amount

previously figured on that line. Write “Sec. 38(c)(2)” next to your entry on line 18b

20

23

24

25

26

27

28

29

30

31

32

33

34

35

20

22

25

28

29

30

31

32

33

34

35

24

21

27

23

36

Form 3800 (2001)

control number. Books or records

relating to a form or its instructions must

be retained as long as their contents

may become material in the

administration of any Internal Revenue

law. Generally, tax returns and return

information are confidential, as required

by Code section 6103.

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