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Federal General Business Credit
Extracted from PDF file 2022-federal-form-3800.pdf, last modified January 2023General Business Credit
Form 3800 General Business Credit OMB No. 1545-0895 2022 Go to www.irs.gov/Form3800 for instructions and the latest information. You must attach all pages of Form 3800, pages 1, 2, and 3, to your tax return. Department of the Treasury Internal Revenue Service Attachment Sequence No. 22 Identifying number Part I 1 2 3 4 Current Year Credit for Credits Not Allowed Against Tentative Minimum Tax (TMT) (See instructions and complete Part(s) III before Parts I and II.) General business credit from line 2 of all Parts III with box A checked . . . Passive activity credits from line 2 of all Parts III with box B checked . . . Enter the applicable passive activity credits allowed for 2022. See instructions Carryforward of general business credit to 2022. Enter the amount from line checked. See instructions for statement to attach . . . . . . . . . . . . 2 . . . 2 of Part . . . . . . . . . . . . . III with box C . . . . . 5 Check this box if the carryforward was changed or revised from the original reported amount . . Carryback of general business credit from 2023. Enter the amount from line 2 of Part III with box D checked. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 6 Add lines 1, 3, 4, and 5 Part II 7 . . . . . . . . . . . . . . . . . Allowable Credit 8 9 Alternative minimum tax: • Individuals. Enter the amount from Form 6251, line 11. • Corporations. Enter -0-. • Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54. 4 . . . . . . 5 6 . . . . . . . 7 } . . . . . . . 8 . . } • Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a and 1b, plus any Form 8978 amount included on line 1d; or the amount from the applicable line of your return. 3 . . Regular tax before credits: • Individuals. Enter the sum of the amounts from Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040), line 2. • Corporations. Enter the amount from Form 1120, Schedule J, Part I, line 2; or the applicable line of your return. 1 . . . . . . . . . . . . . . . . . . . 9 10a Foreign tax credit . . . . . . . . . b Certain allowable credits (see instructions) . c Add lines 10a and 10b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10a 10b . . . . . . . . 10c Add lines 7 and 8 . . . . . . . . 11 Net income tax. Subtract line 10c from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16 12 Net regular tax. Subtract line 10c from line 7. If zero or less, enter -0- . 13 14 Enter 25% (0.25) of the excess, if any, of line 12 over $25,000. See instructions Tentative minimum tax: • Individuals. Enter the amount from Form 6251, line 9. • Corporations. Enter -0-. . . . . . . • Estates and trusts. Enter the amount from Schedule I (Form 1041), line 52. 15 16 17 . . } Enter the greater of line 13 or line 14 . . . . . . Subtract line 15 from line 11. If zero or less, enter -0Enter the smaller of line 6 or line 16 . . . . . . C corporations: See the line 17 instructions if there reorganization. For Paperwork Reduction Act Notice, see separate instructions. . . . . . . . . . has been . . . . . . . . . . . . . . . an ownership 11 12 13 14 . . . . . . . . . change, . . . . . . . . . . . . acquisition, Cat. No. 12392F . . . or 15 16 17 Form 3800 (2022) Page 2 Form 3800 (2022) Part II Allowable Credit (continued) Note: If you are not required to report any amounts on line 22 or 24 below, skip lines 18 through 25 and enter -0- on line 26. 18 Multiply line 14 by 75% (0.75). See instructions . . . . . . . . . . . . . . . . . . 18 19 Enter the greater of line 13 or line 18 . . . . . . . . . . . . . . . . . . . 19 20 Subtract line 19 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . . 20 21 Subtract line 17 from line 20. If zero or less, enter -0- . . . . . . . . . . . . . . . . 21 22 Combine the amounts from line 3 of all Parts III with box A, C, or D checked . . . . . . . . . 22 23 Passive activity credit from line 3 of all Parts III with box B checked 24 Enter the applicable passive activity credit allowed for 2022. See instructions . . . . . . . . 24 25 Add lines 22 and 24 . . . . . . . . 25 26 Empowerment zone and renewal community employment credit allowed. Enter the smaller of line 21 or line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 27 Subtract line 13 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . . 27 28 Add lines 17 and 26 . . . . . . . . . . . . . . . . . 28 29 Subtract line 28 from line 27. If zero or less, enter -0- . . . . . . . . . . . . . . . . 29 30 Enter the general business credit from line 5 of all Parts III with box A checked . . . . . . . . 30 31 Reserved . . . . . . . . . . . . 31 32 Passive activity credits from line 5 of all Parts III with box B checked . . . 33 Enter the applicable passive activity credits allowed for 2022. See instructions . . . . . . . 33 34 Carryforward of business credit to 2022. Enter the amount from line 5 of Part III with box C checked and line 6 of Part III with box G checked. See instructions for statement to attach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 . . . 32 . Check this box if the carryforward was changed or revised from the original reported amount . 35 34 . Carryback of business credit from 2023. Enter the amount from line 5 of Part III with box D checked. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 36 Add lines 30, 33, 34, and 35 . 37 Enter the smaller of line 29 or line 36 38 Credit allowed for the current year. Add lines 28 and 37. Report the amount from line 38 (if smaller than the sum of Part I, line 6, and Part II, lines 25 and 36, see instructions) as indicated below or on the applicable line of your return. . . . . . . . . . . . . . . . . . . . . . . . . 36 . . . . . . . . . . . . . . . . . . . . . 37 • Individuals. Schedule 3 (Form 1040), line 6. • Corporations. Form 1120, Schedule J, Part I, line 5c. • Estates and trusts. Form 1041, Schedule G, line 2b. } . . . . . . . . . . . . . . 38 Form 3800 (2022) Page 3 Form 3800 (2022) Identifying number Name(s) shown on return Part III General Business Credits or Eligible Small Business Credits (see instructions) Complete a separate Part III for each box checked below. See instructions. General Business Credit From a Non-Passive Activity E Reserved A B F General Business Credit From a Passive Activity Reserved C G General Business Credit Carryforwards Eligible Small Business Credit Carryforwards General Business Credit Carrybacks Reserved D H I If you are filing more than one Part III with box A or B checked, complete and attach first an additional Part III combining amounts from all Parts III with box A or B checked. Check here if this is the consolidated Part III . . . . . . . . . . . . . (b) Enter EIN if claiming the credit from a pass-through entity. (a) Description of credit Note: On any line where the credit is from more than one source, a separate Part III is needed for each pass-through entity. 1a b c d e f g h i j k l m n o p q r s t u v w x y z aa bb zz Investment (Form 3468, Part II only) (attach Form 3468) . . . . . . . Advanced manufacturing production (Form 7207) . . . . . . . . . Increasing research activities (Form 6765) . . . . . . . . . . . Low-income housing (carryforward only) (see instructions) . . . . . . Disabled access (Form 8826)*. . . . . . . . . . . . . . . . Renewable electricity production (Form 8835) . . . . . . . . . . Indian employment (Form 8845) . . . . . . . . . . . . . . . Orphan drug (Form 8820) . . . . . . . . . . . . . . . . . New markets (Form 8874) . . . . . . . . . . . . . . . . . Small employer pension plan startup costs and auto-enrollment (Form 8881) Employer-provided child care facilities and services (Form 8882)* . . . . Biodiesel, renewable diesel, or sustainable aviation fuel (attach Form 8864) . Low sulfur diesel fuel production (Form 8896) . . . . . . . . . . Distilled spirits (Form 8906) . . . . . . . . . . . . . . . . Nonconventional source fuel (carryforward only) . . . . . . . . . Energy efficient home (Form 8908) . . . . . . . . . . . . . . Energy efficient appliance (carryforward only) . . . . . . . . . . Alternative motor vehicle (Form 8910) . . . . . . . . . . . . . Alternative fuel vehicle refueling property (Form 8911) . . . . . . . Enhanced oil recovery credit (Form 8830) . . . . . . . . . . . . Mine rescue team training (Form 8923) . . . . . . . . . . . . Agricultural chemicals security (carryforward only) . . . . . . . . . Employer differential wage payments (Form 8932) . . . . . . . . . Carbon oxide sequestration (Form 8933) . . . . . . . . . . . . Qualified plug-in electric drive motor vehicle (Form 8936) . . . . . . Qualified plug-in electric vehicle (carryforward only) . . . . . . . . Employee retention (Form 5884-A) . . . . . . . . . . . . . . General credits from an electing large partnership (carryforward only) . . Other. Oil and gas production from marginal wells (Form 8904) and certain credits (see instructions) . . . . . . . . . . . . . . . . . 2 3 4a b c d e f g h i j z 5 6 Add lines 1a through 1zz and enter here and on the applicable line of Part I . . Enter the amount from Form 8844 here and on the applicable line of Part II . . Investment (Form 3468, Part III) (attach Form 3468) . . . . . . . . . . Work opportunity (Form 5884) . . . . . . . . . . . . . . . . . Biofuel producer (Form 6478) . . . . . . . . . . . . . . . . . Low-income housing (Form 8586) . . . . . . . . . . . . . . . . Renewable electricity production (Form 8835) . . . . . . . . . . . . Employer social security and Medicare taxes paid on certain employee tips (Form 8846) Qualified railroad track maintenance (Form 8900) . . . . . . . . . . . Small employer health insurance premiums (Form 8941) . . . . . . . . . Increasing research activities (Form 6765) . . . . . . . . . . . . . Employer credit for paid family and medical leave (Form 8994) . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . Add lines 4a through 4z and enter here and on the applicable line of Part II . . Add lines 2, 3, and 5 and enter here and on the applicable line of Part II . . . * See instructions for limitation on this credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . other . . (c) Enter the appropriate amount. 1a 1b 1c 1d 1e 1f 1g 1h 1i 1j 1k 1l 1m 1n 1o 1p 1q 1r 1s 1t 1u 1v 1w 1x 1y 1z 1aa 1bb 1zz 2 3 4a 4b 4c 4d 4e 4f 4g 4h 4i 4j 4z 5 6 Form 3800 (2022)
2022 Form 3800
More about the Federal Form 3800 Corporate Income Tax Tax Credit TY 2022
File Form 3800 to claim any of the general business credits. The credit claimed is subject to a limitation based on your tax liability that is figured on the form used to compute that particular credit.
We last updated the General Business Credit in January 2023, so this is the latest version of Form 3800, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 3800 directly from TaxFormFinder. You can print other Federal tax forms here.
Other Federal Corporate Income Tax Forms:
TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Publication 15 | Employer's Tax Guide |
| 1041 (Schedule D) | Capital Gains and Losses |
| 1040 (Schedule B) | Interest and Ordinary Dividends |
| Form 4684 | Casualties and Thefts |
| Form 941 | Employer's Quarterly Federal Tax Return |
View all 775 Federal Income Tax Forms
Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 3800 from the Internal Revenue Service in January 2023.
Form 3800 is a Federal Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 3800
We have a total of twelve past-year versions of Form 3800 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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