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)

9

Subtract line 3 from line 2

Passive activity credits allowed for 1997 (see instructions)

11

Carryforward of general business, WIN, or ESOP credit to 1997 (see instructions for the schedule to attach)

13

Carryback of general business credit to 1997 (see instructions)

Tentative general business credit. Add lines 4 through 7

General Business Credit Limitation Based on Amount of Tax

10a

10b

10c

10d

10f

10h

10j

General business credit allowed for current year. Enter the smaller of line 8 or line 17 here

and on Form 1040, line 44; Form 1120, Schedule J, line 4d; Form 1120-A,

Part I, line 2a; Form 1041, Schedule G, line 2c; or the applicable 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 any regular investment credit carryforward

is claimed. See the instructions if the corporation has had a post-1986 “ownership change”

For Paperwork Reduction Act Notice, see back of form. Form 3800 (1997)

12

%

Part II

Part I

2

b

d

e

f

g

6

18

Cat. No. 12392F

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

n

h

i

j

k

l

1h

1i

1j

1k

1m

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) 1n

m

10g

● Individuals. Enter amount from Form 1040, line 39

● Corporations. Enter amount from Form 1120, Schedule J, line 3 (or Form 1120-A, Part I, line 1)

● Other filers. Enter regular tax before credits from your return

10a Credit for child and dependent care expenses (Form 2441, line 9)

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

Foreign tax credit (Form 1116, line 32, or Form 1118, Sch. B, line 12)

d

f

g Possessions tax credit (Form 5735)

h Credit for fuel from a nonconventional source

i Qualified electric vehicle credit (Form 8834, line 19)

Add lines 10a through 10i

Net regular tax. Subtract line 10j from line 9

Alternative minimum tax:

Individuals. Enter amount from Form 6251, line 28

Corporations. Enter amount from Form 4626, line 15

Estates and trusts. Enter amount from Form 1041, Schedule I, line 42

14 Tentative minimum tax (see instructions)

15 If line 11 is more than $25,000, enter 25% (.25) of the excess (see

instructions)

Subtract line 16 from line 13. If zero or less, enter -0-

16

c Mortgage interest credit (Form 8396, line 11)

9 Regular tax before credits:

13 Net income tax. Add lines 11 and 12

Enter the greater of line 14 or line 15

12

11

14

% ●

●

●

15

17

18

16

17

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

1997

j

Adoption credit (Form 8839, line 10)

10i

e District of Columbia first-time homebuyer credit (Form 8859) 10e

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

8

7
Form 3800 (1997) 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—

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 20 by 25% (.25)

Enter the amount from line 17

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 23 from line 22 (if zero or less, enter -0-)

22

Subtract line 24 from line 19 (if zero or less, enter -0-)

For purposes of this line only, refigure the amount on line 11, Form

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

Multiply line 26 by 10% (.10)

Net income tax (from line 13)

General business credit (from line 18)

Subtract line 29 from line 28

Subtract line 27 from line 30

Enter the smallest of line 21, line 25, or line 31

Subtract line 32 from line 20

Enter the greater of line 15 or line 33

Subtract line 34 from line 28

Enter the smaller of line 11 or line 35. Enter this amount also on line 18 instead of the amount

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

If line 35 is greater than line 36, enter the excess here and see the instructions on how to claim

the additional credit

19

20

23

24

25

26

27

28

29

30

31

32

33

34

35

19

24

21

25

27

28

29

30

31

32

33

34

35

23

20

26

22

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 12 hr., 55 min.

Learning about the

law or the form 1 hr.

Preparing and sending

the form to the IRS 1 hr., 15 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.

36

37

36

37

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 Code section 6103.