OMB No. 1545–0895 General Business Credit

Form 3800

Department of the Treasury

Internal Revenue Service  Attach to your tax return. Attachment

Sequence No. 22

 See instructions.

Name(s) shown on return Identifying number

Current Year 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 2005 (see instructions)

Carryforward of general business credit to 2005. See instructions for the schedule to attach

Carryback of general business credit from 2006 (see instructions)

Current year credit. Add lines 4 through 7

Part I

2

b

d

e

f

g

6

Current year credit. Add lines 1a through 1z

q

h

i

j

k

l

1h

1i

1j

1k

1p

1a

1b

1d

1e

1f

1g

Investment credit (Form 3468)

Work opportunity credit (Form 5884)

Credit for increasing research activities (Form 6765)

Low-income housing credit (Form 8586)

Disabled access credit (Form 8826)

Enhanced oil recovery credit (Form 8830)

Renewable electricity production credit (Form 8835, Section A only)

Indian employment credit (Form 8845)

Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846)

Credit for contributions to selected community development corporations (Form 8847)

Trans-Alaska pipeline liability fund credit (see instructions)

1q

p

1l

Orphan drug credit (Form 8820)

c Welfare-to-work credit (Form 8861) 1c

8

7

1r r

General credits from an electing large partnership (Schedule K-1 (Form 1065-B))

(99)

1m

New markets credit (Form 8874)

m

1n

Credit for small employer pension plan startup costs (Form 8881)

n

1o

Credit for employer-provided child care facilities and services (Form 8882)

o

x

w

Biodiesel and renewable diesel fuels credit (Form 8864)

Low sulfur diesel fuel production credit (Form 8896)

1x

1w

2005

Qualified railroad track maintenance credit (Form 8900)

y 1y

Distilled spirits credit (Form 8906)

s Nonconventional source fuel credit (Form 8907) 1s

1t t Energy efficient home credit (Form 8908)

u Alternative motor vehicle credit (Form 8910) 1u

v Alternative fuel vehicle refueling property credit (Form 8911) 1v

For Paperwork Reduction Act Notice, see instructions. Cat. No. 12392F Form 3800 (2005)

z Credits for employers affected by Hurricane Katrina, Rita, or Wilma (Form 5884-A) 1z
Page 2

Schedule A—Additional General Business Credit Allowed by Code Section 38(c)(2) (Before Repeal by the

Revenue Reconciliation Act of 1990)—Only Applicable to C Corporations

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 16)

Multiply line 21 by 25% (.25)

Enter the amount from line 18

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

10, 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 19

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 15 or line 34

Subtract line 35 from line 29. Also enter this amount on line 19 instead of the amount

previously figured on that line. Write “Sec. 38(c)(2)” next to your entry on line 19

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 (2005)

26

36

Part II Allowable Credit

Credit allowed for the current year. Enter the smaller of line 8 or line 18 here and on Form

1040, line 55; Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 2; Form 1041, Schedule

G, line 2c; or the applicable line of your return. If line 19 is smaller than line 8, see instructions.

Individuals, estates, and trusts: See instructions if claiming the research credit. C corporations:

See Schedule A if claiming any regular investment credit carryforward and the line 19 instructions

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

19

19

9

f

Foreign tax credit 12a

Credits from Form 1040, lines 48 through 54

12a

c Possessions tax credit (Form 5735, line 17 or 27) 12c

d Nonconventional source fuel credit (Form 8907, line 23) 12d

Other specified credits (see instructions)

Add lines 12a through 12e 12f

10

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

10 Alternative minimum tax (see instructions)

Tentative minimum tax (see instructions)

14

11

Enter 25% (.25) of the excess, if any, of line 14 over $25,000 (see instructions)

13

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

17

16

b 12b

Regular tax before credits (see instructions)

Add lines 9 and 10

Enter the greater of line 15 or line 16

15

16

e 12e

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

18

9

15

17

18

11

13

Form 3800 (2005)
Form 3800 (2005) Page 3

Section references are to the Internal

Revenue Code.

General Instructions

Who Must File

You must file Form 3800 if any of the

following apply.

1. You have any of the general business

credits listed on lines 1r through 1v and 1x

through 1z.

Carryback and Carryforward

of Unused Credit

If you cannot use part or all of the credit

because of the tax liability limit (line 19 is

less than line 8), carry the unused credit

back one tax year. To carry back an

unused credit, file an amended return

(Form 1040X, 1120X, or other amended

return) for the prior tax year or an

application for tentative refund (Form 1045,

Application for Tentative Refund, or

Form 1139, Corporation Application for

Tentative Refund). Generally, if you file an

application for a tentative refund, it must

be filed by the end of the tax year

following the tax year in which the credit

arose.

Change in Filing or Marital Status

● You filed as single in the credit year, but

filed a joint return in the carryback or

carryforward year;

● You filed a joint return in the credit year,

but filed a joint return with a different

spouse in the carryback or carryforward

year; or

● You were married and filed a separate

return in the credit year, but filed a joint

return with the same or a different spouse

in the carryback or carryforward year.

Determine your separate tax liability in

the carryback or carryforward year as

follows.

1. Figure your tax for the carryback or

carryforward year as though you were

married filing a separate return.

2. Figure your spouse’s tax in that year

as though he or she was married filing a

separate return.

3. Add the amounts in steps 1 and 2.

4. Divide the amount in step 1 by the

amount in step 3. The result should be

rounded to at least three decimal places.

5. Multiply the decimal in step 4 by the

total tax shown on your joint return for the

carryback or carryforward year. The result

is your separate tax liability and a

carryback or carryforward credit is applied

against this amount only.

Although your carryback or carryforward

of the credit is limited to your separate tax

liability, the amount of your refund resulting

from the carryback or carryforward is

further limited to your share of the joint

overpayment. This is found by subtracting

your separate tax liability (as determined

above) from your contribution toward the

payment.

Your general business credit is limited to

your tax liability. Therefore, if you filed a

joint return in a carryback or carryforward

year and your marital status or filing status

has changed, you may need to figure your

separate tax liability in that carryback or

carryforward year. This would apply if:

2. You have more than one of the credits

listed on lines 1a through 1q and 1w.

4. You have a carryback or carryforward

of any of the credits listed in 2 above.

If you are not required to file Form 3800,

file only the applicable credit form as listed

on lines 1a through 1q and line 1w.

Attach a copy of the computation to

your amended return or application for

tentative refund.

For purposes of this special deduction,

only half of the following credits may be

taken into account: (a) unused investment

credit (other than a credit to which section

There are seven new general business

credits listed on:

What’s New

● The tax year following the last tax year

of the 20-year carryforward period or

● The tax year in which the individual

taxpayer dies or other taxpayer ceases to

exist.

The general business credit includes the

following:

The credits associated with items 2-4

have special tax liability limits and are not

reported on Form 3800. Any carryback,

carryforward, and passive activity limitation

of these credits is computed separately on

the forms on which they are claimed, and

not on Form 3800.

1. The credits listed on lines 1a through

1z,

2. The empowerment zone and renewal

community employment credit (Form 8844),

3. The alcohol fuel credit (Form 6478),

and

4. The portion of the renewable

electricity, refined coal, and Indian coal

production credit figured in Section B of

Form 8835.

If you have an unused credit after

carrying it back, carry it forward to each of

the 20 tax years after the year of the

credit. Any qualified business credits (as

defined in section 196(c)) that are unused

after the last tax year of the 20-year

carryforward period (or at the time an

individual taxpayer dies or other taxpayer,

such as a corporation or partnership,

ceases to exist) may be taken as a

deduction in the earlier of:

Unless you have an agreement or clear

evidence of each spouse’s contribution

toward the payment of the joint liability,

your contribution includes the tax withheld

on your wages and your share of the joint

estimated tax or tax paid with the return.

Your share of these payments is found by

using the same formula used in

determining your separate tax liability.

Substitute the joint estimated tax, or tax

paid with the return, for the tax in step 5. If

the original return for the carryback year

resulted in an overpayment, reduce your

contribution by your share of the refund.

● Line 1r—Distilled spirits credit (effective

for tax years beginning after September 30,

2005). See Form 8906.

● Line 1z—Credits for employers affected

by Hurricane Katrina, Rita, or Wilma (see

Form 5884-A), consisting of:

● Line 1o—Qualified railroad track

maintenance credit (effective for tax years

beginning after December 31, 2005). See

Form 8900.

● Line 1s—Nonconventional source fuel

credit (effective for tax years ending after

December 31, 2005). See Form 8907. For

2005 calendar year taxpayers, the

nonconventional source fuel credit is not a

general business credit, but is still claimed

on Form 8907.

● Line 1t—Energy efficient home credit

(effective for new homes substantially

completed after August 8, 2005, and

acquired after December 31, 2005). See

Form 8908.

● Line 1u—Alternative motor vehicle credit

(effective for depreciable property placed in

service after December 31, 2005). See

Form 8910.

● Line 1v—Alternative fuel vehicle refueling

property credit (effective for depreciable

property placed in service after December

31, 2005). See Form 8911.

a. Hurricane Katrina housing credit

(effective for employee housing provided

by the employer after December 31, 2005,

and before July 1, 2006);

b. Hurricane Katrina employee retention

credit (effective for wages paid or incurred

after August 28, 2005, and before January

1, 2006);

c. Hurricane Rita employee retention

credit (effective for wages paid or incurred

after September 23, 2005, and before

January 1, 2006); and

d. Hurricane Wilma employee retention

credit (effective for wages paid or incurred

after October 23, 2005, and before January

1, 2006).

See Form 5884-A for credits a through

d.

3. Any of the credits listed in 2 above

(other than the low-income housing credit

listed on line 1e) is from a passive activity.

Note. No part of the unused credit for any

year attributable to any credit may be

carried back to any tax year before the first

tax year for which that credit was first

allowable. See Credit Ordering Rule to

determine which credits are allowed first.

48(q)(3) applies as in effect prior to repeal

by the Revenue Reconciliation Act of 1990)

and (b) unused credit for increasing

research activities.
Form 3800 (2005) Page 4

Specific Instructions

Part I—Current Year Credit

Lines 1a–1w

Line 1x

Line 1y

Line 3

Line 5

Line 6

Line 7

Line 8

Part II—Allowable Credit

Line 10

● Individuals: Form 6251, line 35.

● Corporations: Form 4626, line 14.

● Estates and trusts: Form 1041,

Schedule I, line 56.

Line 15

Complete the appropriate credit forms to

figure your current year credits (but do not

figure the allowable credits on those

forms). Enter the current year credit on the

applicable entry spaces and attach the

credit forms to your return.

Attach a statement showing how you

figured the section 4612(e) credit.

Enter the total of the amounts shown in

box 7 of the Schedules K-1 (Form 1065-B)

you received from electing large

partnerships.

Enter the credits included on line 2 that are

from passive activities. Generally, a passive

activity is a trade or business in which you

did not materially participate. Generally,

rental activities are passive activities,

whether or not you materially participate.

See Form 8582-CR, Passive Activity Credit

Limitations, or Form 8810, Corporate

Passive Activity Loss and Credit

Limitations, for details.

Enter the passive activity credit allowed

from Form 8582-CR or Form 8810. See the

instructions for the applicable form for

details.

Add all carryforwards to 2005 of unused

credits that are reported on Form 3800.

Include any carryforward to 2005 of any

unused credit from your 2004 Form 6478,

Credit for Alcohol Used as Fuel.

Enter the alternative minimum tax (AMT)

from the following line of the appropriate

form or schedule.

See section 38(c)(5) for special rules that

apply to married couples filing separate

returns, controlled corporate groups,

regulated investment companies, real

estate investment trusts, and estates and

trusts.

Use line 7 only when you amend your 2005

return to carry back unused credits from

2006.

If this line is zero, skip Part II.

You must reduce by 35% the portion of

the business credit carryforward

attributable to sections 46(a)(1) regular

investment credit and 46(b)(2)(C) and (D)

business energy investment credit (as in

effect prior to the repeal of these three

sections by the Revenue Reconciliation Act

of 1990). Include the reduced credit on line

6. Do not reduce any portion of the credit

attributable to qualified timber property. If

you cannot use all of the reduced credit

because line 18 is less than line 8, carry

forward to your next tax year in the

● Individuals: Form 1040, line 44.

● Corporations: Form 1120, Schedule J,

line 3; Form 1120-A, Part I, line 1; or the

applicable line of your tax return.

● Estates and trusts: The sum of the

amounts from Form 1041, Schedule G,

lines 1a and 1b, or the amount from the

applicable line of your tax return.

Line 9

Enter the regular tax before credits from

the appropriate form or schedule.

Corporations filing Form 8895, One-Time

Dividends Received Deduction for Certain

Cash Dividends From Controlled Foreign

Corporations, must reduce the amount

otherwise reported as regular tax before

credits on line 9 (or on the comparable line

of any other general business credit form)

by the tax attributable to nondeductible

controlled foreign corporation (CFC)

dividends.

● Credit for contributions to selected

community development corporations.

● Trans-Alaska pipeline liability fund credit.

● General credits from an electing large

partnership.

● Credit for employer-provided child care

facilities and services.

Although these credits are aggregated

on Form 3800, keep a separate record of

each credit to ensure that no credits or

deductions are squandered or duplicated.

● Biodiesel and renewable diesel fuels

credit.

● Low sulfur diesel fuel production credit.

● Qualified railroad track maintenance

credit.

● Distilled spirits credit.

● Nonconventional source fuel credit.

● Energy efficient home credit.

● Alternative motor vehicle credit.

For each credit, attach a detailed

computation showing (a) the tax year the

credit originated, the amount of the credit,

and the amount allowed for that year; (b)

for each carryback year, the year and the

amount of the credit allowed after you

applied the carryback; and (c) for each

carryforward year, the year and the amount

of the credit allowed after you applied the

carryforward.

Credit Ordering Rule

● Carryforwards to that year, the earliest

ones first,

● The general business credit earned in

that year, and

● The carryback to that year.

When relevant, the components of the

general business credit reported on Form

3800 arising in a single tax year are used

in the following order.

● Regular investment credit.

● Rehabilitation investment credit.

● Energy investment credit.

● Work opportunity credit (including any

jobs credit carryforward).

● Welfare-to-work credit.

● Credit for increasing research activities.

● Low-income housing credit.

● Enhanced oil recovery credit.

● Disabled access credit.

● Renewable electricity production credit.

● Indian employment credit.

General business credits reported on Form

3800 are treated as used on a first-in,

first-out basis by offsetting the

earliest-earned credits first. Therefore, the

order in which the credits are used in any

tax year is:

● Credit for small employer pension plan

startup costs.

● Orphan drug credit.

● New markets credit.

● Credit for employer social security and

Medicare taxes paid on certain employee

tips.

● Credits for employers affected by

Hurricane Katrina, Rita, or Wilma.

Line 12e

● Form 8834, Qualified Electric Vehicle

Credit, line 20;

● Form 8910, Alternative Motor Vehicle

Credit, line 18; and

● Form 8911, Alternative Fuel Vehicle

Refueling Property Credit, line 19.

Include on line 12e any amounts claimed

on:

● Alternative fuel vehicle refueling property

credit.

carryforward period the unused portion of

the credit and a corresponding portion of

the 35% reduction. For example, if you are

able to use only half of the credit in 2005,

carry forward the other half of the credit

and half of the 35% reduction.
Form 3800 (2005) Page 5

Schedule A—Additional

General Business Credit

Under Code Section 38(c)(2)

A corporation (other than an S corporation)

may be entitled to a larger general

business credit or additional credit against

the AMT if: (a) it is claiming a regular

investment credit carryforward on line 6

attributable, in whole or in part, to the

regular investment credit under section 46

(before amendment by the Revenue

Reconciliation Act of 1990), (b) some of

that investment credit cannot be used

because line 18 is smaller than line 8, and

(c) it is required to file Form 4626,

Alternative Minimum Tax—Corporations.

Complete Schedule A to see if the

corporation is entitled to an additional

credit.

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 burden for

individual taxpayers filing this form is

approved under OMB control number

1545-0074 and is included in the estimates

shown in the instructions for their individual

income tax return. The estimated burden

for all other taxpayers who file this form is

shown below.

Recordkeeping 17 hr., 56 min.

Learning about the

law or the form 1 hr., 23 min.

Preparing and sending

the form to the IRS 1 hr., 42 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

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 Internal

Revenue Code section 6103.

Line 16

Line 19

Individuals, estates, and trusts. The

amount of the research credit that may be

included on line 19 is limited to the amount

of tax attributable to your taxable income

from the sole proprietorship or your

interest in the partnership, S corporation,

estate, or trust (pass-through entity)

generating the credit. Figure the research

credit limitation separately for each

business enterprise by using the following

formula:

The result figured above is limited to the

excess of line 13 over line 15. If in the

current tax year you had no taxable

income attributable to a particular business

interest, you cannot claim any research

credit this year related to that business.

If your research credit is limited by the

above formula, refigure the amount to

enter on line 19 using only the total of the

amount calculated above for the research

credit plus the general business credit from

other sources. If necessary, follow the

Credit Ordering Rule, and take into

account any passive activity credit

limitations. Write “Sec. 41(g)” on the dotted

line next to your entry on line 19.

Corporations. If the corporation has

undergone a post-1986 “ownership

change” (as defined in section 382(g)),

section 383 may limit the amount of tax

that may be offset by pre-change general

business credits. Also, if a corporation

acquires control of another corporation (or

acquires its assets in a reorganization),

section 384 may limit the amount of tax

attributable to recognized built-in gains

that may be offset by pre-acquisition

general business credits. If either of these

limitations apply, attach a computation of

the allowable general business credit, enter

the amount on line 19, and write “Sec.

383” or “Sec. 384” in the margin next to

your entry on line 19.

(Line 13 - line 15) 

Taxable income attributable

to the sole proprietorship or

your interest in the

pass-through entity

Your taxable income for the

year

Although you may not owe AMT, you

generally must still compute the tentative

minimum tax (TMT) to figure your credit.

For a small corporation exempt from the

AMT under section 55(e), enter zero.

Otherwise, complete and attach the

appropriate AMT form or schedule and

enter on line 16 the TMT from the following

line of that form or schedule.

If line 19 is smaller than line 8, see

Carryback and Carryforward of Unused

Credit on page 3.

● Individuals: Form 6251, line 33.

● Corporations: Form 4626, line 12.

● Estates and trusts: Form 1041,

Schedule I, line 54.