Form 3800, General Business Credit, is used by individuals, estates, and trusts to claim various business-related tax credits, including the Work Opportunity Credit. Schedule K (Form 1120S or Form 1065) is used by partnerships and S corporations to report their income, gains, losses, deductions, and credits to the IRS and their partners or shareholders. The Work Opportunity Credit is reported on both Form 3800 and Schedule K, but for different purposes: Form 3800 is used to claim the credit, while Schedule K is used to report the wages paid to qualified employees and the credit passed through to partners or shareholders.