Form 3 80 0 General Business Credit

Department of the Treasury » Attach to your tax return.
Internal Revenue Service > See separate Instructions.

OMB No, 1545-0895

1990

Attachment
Sequence No. 22

Name(s) as shown on return

VWentifying number

Tentative Credit

Current year investment credit (Form 3468, Part!) .

Current year jobs credit (Form 5884, Part!) .

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

Current year credit for increasing research activities (Form 6765, Part mn.

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

Current year disabled access credit (Form 8826, Part |).

Current year general business credit—Add lines 1 through6 .

Passive activity credits included on lines 1 through 6 (see Instructions) .

Subtract line 8 from line 7 .

10 Passive activity credits atlowed in 1990 (see Instructions) .

11 Carryforward of general business credit, WIN credit or ESOP credit to 1990 (see Instructions).
12. Carryback of general business credit to 1990 . coe ee wee ee

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13__ Tentative general business credit—Add lines 9 through 12

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10

General Business Credit Limitation Based on Amount of Tax

14a Individuals—Enter amount from Form 1040, line4O . .
b Corporations—Enter amount from Form 1120, Schedule J, line 3 (or Form 11204 A, Part | line »

¢ Other filers—Enter regular tax before credits from your return So ee
Credits that reduce regular tax before the general business credit—

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a

14

Credit for child and dependent care expense (Form 2441). . . . .[25a
Credit for the elderly or the disabled (Schedule R, Form 1040) . . ,{15b

Foreign tax credit (Form 11160rForm1118). . . . . . . . .{d5¢

Possessions tax credit (Form5735). .......... .{15¢

Mortgage interest credit (Form 8396). . . . . ... . . {Se

Credit for fuel from anonconventionalsource. . . . . . . . .{25f

Orphan drug credit (Form6765). . . . U5

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Total credits that reduce regular tax before the general business credit. Add lines 15a through 188
and enter here . toe eee ry :

16 Net regular tax—Subtract line 15h from line 14 .

17 Tentative minimum tax:
Individuals—Enter amount from Form6251,linel7 2 2. 1. ww ee ‘}

Corporations—Enter amount from Form 4626, line 13.

Estates and Trusts—Enter amount from Form 8656, line 37 .

18 Net income tax:

Individuals—Add line 16 above and line 19 of Form 6251. Enter the total .
Corporations—Add line 16 above and line 15 of Form 4626. Enter the total -
Other filers—See Instructions oe

°

19 If line 16 is more than $25,000, enter 25% of the excess .

20 Subtract line 17 or line 19, whichever is greater, from line 18. Enter ‘the result, if less than zero,
enter zero ,

21 General business eredit—Enter the smaller ‘of line 13 or line 20. Also enter this amount on 3 Form
1040, line 44; Form 1120, Schedule J, line 4e; Form 1120-A, Part |, line 2a; or on the appropriate
line of your return. (individuals, estates, and trusts, see instructions if the credit for increasing
research activities is claimed. C corporations, see instructions for Schedule A if the investment
credit is claimed or if the corporation has undergone a post-1986 “ownership change.”) .

15h

16

17

18

19

20

21

For Paperwork Reduction Act Notice, see page 1 of the separate Instructions to this form.

Form 3800 (1990)


Page2

Form 3800 (1990)
Schedule A Additional General Business Credit Allowed By Section 38(c)(2)—-Only Applicable to
C Corporations
1 Enter the portion of the credit shown on line 13, page 1, that is attributable to the reguier investment
credit under section 46 . . bh
2 Tentative minimum tax (from line 17, page 1) ‘ial
3 Multiply line 2 by 25% (.25) . 3
4 Enter the amount from line 20, page 1. +
5 Enter the portion of the credit shown on line 13, page 1, ‘that is s NOT
attributable to the regular investment credit under section46 .
6 Subtract line 5 from line 4 (if less than zero, enter zero). 6
7 Subtract line 6 from line 1 (if less than zero, enter zero) . ul
8 For purposes of this line only, recompute the amount on line 11, Form
4626, by using zero on line 7, Form 4626, and enter the result here
9 Multiply line 8 by 10% (.10) . 9
10 Net income tax (from line 18, page 1) . 10
11 General business credit (from line 21, page 1) . 11
12 Subtract line 11 from line 10. 12
13 Subtract line 9 from line 12 , 43
14 Enter the smallest of line 3, line 7, or line 13. {44 |
15 Subtract line 14 from line2 . 15
16 Enter the greater of line 15, above, orline 19, page 1 . 16
17 Subtract line 16 from line 10. DO NOT enter more than the amount on line 13, page 1, oe 17
18 Enter the lesser of line 17, above, or line 16, page 1. Enter this amount also on line 21, page 1, instead
of the amount previously computed on that line. Write “Sec. 3862)" in the margin next to your entry
online 21, pagel . woe ee . . . £18
19 __Ifline 17 is greater than line 18, enter the excess here (see Instructions) . 19

#U.S.GPO: 1990-265-918 €.1.43-1410168