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

7 7

Passive activity credits included on line 1n (see instructions)

8

Subtract line 2 from line 1n

Passive activity credits allowed for 1996 (see instructions)

10

Carryforward of general business, WIN, or ESOP credit to 1996 (see instructions for the schedule to attach)

12

Carryback of general business credit to 1996 (see instructions)

Tentative general business credit. Add lines 3 through 6

General Business Credit Limitation Based on Amount of Tax

9a

9b

9c

9d

9e

9g

9h

General business credit allowed for current year. Enter the smaller of line 7 or line 16 here

and on Form 1040, line 42; 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 page 2 of this form. Form 3800 (1996)

11

%

Part II

Part I

%

2

b

c

d

e

f

6

17

Cat. No. 12392F

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

m

1n

g

h

i

j

k

1g

1h

1i

1j

1l

1a

1b

1c

1d

1e

1f

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) 1m

l

9f

96

● Individuals. Enter amount from Form 1040, line 38

● 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

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

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

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

e Possessions tax credit (Form 5735)

f

g

Credit for fuel from a nonconventional source

h

Qualified electric vehicle credit (Form 8834, line 19)

Add lines 9a through 9g

Net regular tax. Subtract line 9h from line 8

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 41

13 Tentative minimum tax (see instructions):

● Individuals. Enter amount from Form 6251, line 26

● Corporations. Enter amount from Form 4626, line 13

● Estates and trusts. Enter amount from Form 1041, Schedule I, line 37

14 If line 10 is more than $25,000, enter 25% (.25) of the excess (see instructions)

Subtract line 15 from line 12. If zero or less, enter -0-

15

c Mortgage interest credit (Form 8396, line 11)

8 Regular tax before credits:

12 Net income tax. Add lines 10 and 11

Enter the greater of line 13 or line 14

11

10

13

% ●

●

●

14

16

17

15

16

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

n
Form 3800 (1996) Page 2

Additional General Business Credit Allowed By 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 5 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 13)

Multiply line 19 by 25% (.25)

Enter the amount from line 16

Enter the portion of the credit shown on line 7 that is NOT attributable

to the regular investment credit under section 46 (before amendment

by the Revenue Reconciliation Act of 1990)

20

Subtract line 22 from line 21 (if zero or less, enter -0-)

21

Subtract line 23 from line 18 (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 25 by 10% (.10)

Net income tax (from line 12)

General business credit (from line 17)

Subtract line 28 from line 27

Subtract line 26 from line 29

Enter the smallest of line 20, line 24, or line 30

Subtract line 31 from line 19

Enter the greater of line 14 or line 32

Subtract line 33 from line 27

Enter the smaller of line 10 or line 34. Enter this amount also on line 17 instead of the amount

previously figured on that line. Write “Sec. 38(c)(2)” in the margin next to your entry on line 17

If line 34 is greater than line 35, enter the excess here and see the instructions on how to

claim the additional credit

18

19

22

23

24

25

26

27

28

29

30

31

32

33

34

18

23

20

24

26

27

28

29

30

31

32

33

34

22

19

25

21

Paperwork Reduction Act

Notice

The time needed to complete and file

this form will vary depending on

individual circumstances. The estimated

average time is:

Recordkeeping 12 hr., 12 min.

Learning about the

law or the form 1 hr.

Preparing and sending

the form to the IRS 1 hr., 14 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. You can write to the IRS at the

address listed in the instructions for the

tax return with which this form is filed.

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.

35

36

35

36

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.