OMB No. 1545–0895 General Business Credit

Form 3800

Department of the Treasury

Internal Revenue Service © Attach to your tax return. AttachmentSequence No. 22

© See separate 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 2008 (see instructions)

Carryforward of general business credit to 2008. See instructions for the schedule to attach 

Carryback of general business credit from 2009 (see instructions)

Current year credit. Add lines 4 through 7

Part I

2

c

d

e

f

6

Add lines 1a through 1z

o

g

h

i

j

1g

1h

1i

1n

1a

1c

1d

1e

1f

Investment credit (Form 3468, Part II only) (attach Form 3468)

Credit for increasing research activities (Form 6765) 

Low-income housing credit (Form 8586, Part I only) (enter EIN if claiming this credit from a

pass-through entity: - )

Disabled access credit (Form 8826) (do not enter more than $5,000)

Renewable electricity production credit (Form 8835, Part I only)

Indian employment credit (Form 8845) 

Mine rescue team training credit (Form 8923)

Agricultural chemicals security credit (Form 8931)

1o

n

1j

Orphan drug credit (Form 8820)

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

8

7

p 1p

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

(99)

1k

New markets credit (Form 8874) (enter EIN if claiming this credit from a pass-through entity:

- )

k

1l

Credit for small employer pension plan startup costs (Form 8881) (do not enter more than $500)

l

1m

Credit for employer-provided child care facilities and services (Form 8882) (enter EIN if claiming 

this credit from a pass-through entity: - )

m

z

v

Biodiesel and renewable diesel fuels credit (attach Form 8864)

Low sulfur diesel fuel production credit (Form 8896)

1w

1v

2008

Distilled spirits credit (Form 8906)

q 1q

Nonconventional source fuel credit (Form 8907)

1r

r

Energy efficient home credit (Form 8908)

s 1s

Alternative motor vehicle credit (Form 8910) (enter EIN if claiming this credit from a pass-through 

entity: - )

t 1t

Alternative fuel vehicle refueling property credit (Form 8911)

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12392F Form 3800 (2008)

Energy efficient appliance credit (Form 8909) 

Important: You may not be required to complete and file a separate credit form (shown in parentheses below) to claim the 

credit. For details, see the instructions.

u 1u

w Credit for employer differential wage payments (Form 8932)

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

1x

1y

Credits for affected Midwestern disaster area employers (Form 5884-A)

x Carbon dioxide sequestration credit (Form 8933)

1z
Form 3800 (2008)

19a Enter the smaller of line 8 or line 18c

f

Foreign tax credit 12a

Personal credits from Form 1040, lines 48 through 54 (or Form

1040NR, lines 45 through 49) 

12a

c Credit from Form 8834 12c

d Non-business alternative motor vehicle credit (Form 8910, line 18) 12d

Non-business alternative fuel vehicle refueling property credit

(Form 8911, line 19)

Add lines 12a through 12e 12f

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

Tentative minimum tax:

14

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

Enter the greater of line 15 or line 16

15

e

12e

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

18a

15

17

18a

13

● Individuals. Enter the amount from Form 6251, line 34

● Corporations. Enter the amount from Form 4626, line 12

● Estates and trusts. Enter the amount from Schedule I

(Form 1041), line 54

16 %

For a corporation electing to accelerate the research credit, enter the bonus depreciation amount 

attributable to the research credit. (see instructions) 18b

b

c Add lines 18a and 18b 18c

19a

Individuals, estates, and trusts: See the instructions for line 19a if claiming the research credit. 

C corporations: See the line 19a instructions if there has been an ownership change, acquisition, 

or reorganization.

b

c

Enter the smaller of line 8 or line 18a. If you made an entry on line 18b, go to line 19c; otherwise, 

skip line 19c

Subtract line 19b from line 19a. This is the refundable amount for a corporation electing to

accelerate the research credit. Include this amount on line 32g of Form 1120 (or the applicable 

line of your return)

19b

19c

9

10

10 Alternative minimum tax:

11

Regular tax before credits:

Add lines 9 and 10

9

11

● Individuals. Enter the amount from Form 1040, line 44 or Form 1040NR, line 41

● Corporations. Enter the amount from Form 1120, Schedule J, line 2; or the

applicable line of your return

● Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G,

lines 1a and 1b, or the amount from the applicable line of your return

% ● Individuals. Enter the amount from Form 6251, line 36

● Corporations. Enter the amount from Form 4626, line 14

● Estates and trusts. Enter the amount from Schedule I (Form 1041), line 56 %

Part II Allowable Credit

Form 3800 (2008) Page 2
Page 3

Part II Allowable Credit (Continued)

Form 3800 (2008)

Form 3800 (2008)

Note. If you are not filing Form 8844, skip lines 20 through 24 and enter -0- on line 25.

20

21

22

23

24

25

26

27

28

29a

b

c

d

e

f

30

31

32

Multiply line 16 by 75%

Enter the greater of line 15 or line 20

Subtract line 21 from line 13. If zero or less, enter -0-

Subtract line 19b from line 22. If zero or less, enter -0-

Enter the amount from Form 8844, line 10 or line 12

Empowerment zone and renewal community employment credit allowed. Enter the smaller of

line 23 or line 24

Subtract line 15 from line 13. If zero or less, enter -0-

Add lines 19b and 25

Subtract line 27 from line 26. If zero or less, enter -0-

Add lines 29a through 29g

Enter the smaller of line 28 or line 30

Credit allowed for the current year. Add lines 27 and 31.

Enter the work opportunity credit from Form 5884, line 10 or 

line 12

Enter the alcohol and cellulosic biofuel fuels credit from Form 6478,

line 15 or line 17

Enter the renewable electricity, refined coal, and Indian coal

production credit from Form 8835, Part II, line 36 or line 38

Enter the credit for employer social security and Medicare taxes

paid on certain employee tips from Form 8846, line 12

Enter the investment credit from Form 3468, Part III, line 18 (attach

Form 3468)

Enter the low-income housing credit from Form 8586, Part II, line 18 or

line 20

20

21

22

23

24

25

26

27

28

30

31

32

29a

29c

29b

29d

29f

29e

Report the amount from line 32 (if smaller than the sum of lines 8, 24, and 30, see instructions) 

as indicated below or on the applicable line of your return:

● Individuals. Form 1040, line 54 or Form 1040NR, line 49

● Corporations. Form 1120, Schedule J, line 5c

● Estates and trusts. Form 1041, Schedule G, line 2c %

g Enter the qualified railroad track maintenance credit from Form

8900, line 12 29g