Form 3800 Schedule Transfer Election Statement

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TREASURY/IRS AND OMB USE ONLY DRAFT
SCHEDULE A
(Form 3800)
(December 2025)
Department of the Treasury
Internal Revenue Service

Transfer Election Statement

OMB No. 1545-0074

Attach to your tax return.
Go to www.irs.gov/Form3800 for instructions and the latest information.

Name of transferor taxpayer

Attachment
Sequence No.

380

Transferor’s TIN

Transferor’s address
Name of transferee taxpayer

Transferee’s TIN

Transferee’s address

Check one box for the general business credit form (or form and part) that was completed and filed to determine the credit.
Form 3468, Part III
Form 3468, Part V
Form 7207
Form 8933
Form 3468, Part VI
Form 7210
Form 7211
Form 7213
Form 7218
Form 8835
Schedule A (Form 8911), Part II
Form 8864
Enter the IRS-issued registration number that appears on the form corresponding to the box checked on line 1
2
Enter the total amount of the credit sold by the transferor to the transferee in the current tax year . . . .
3
$
4
Enter the amount(s) and date(s) of payment(s) made by the transferee to the transferor for the transferred credit.
(i) Date
(ii) Amount
(MM/DD/YYYY)
a
$
b
$
c
$
d
$
e
$
f
$
g
$
h
$
i Total of column (ii)
$
5
Enter the total amount of the credit earned by the transferor for the credit indicated by the box checked on
line 1 and the registration number on line 2 . . . . . . . . . . . . . . . . . . . . .
$
Enter the tax year ending date of the transferor (MM/DD/YYYY)
. . . . . . . . . . . . . .
6
Yes No
7
Does the transferor certify that it (and members of its controlled group, if any) is not related to the transferee
taxpayer (or members of its controlled group) within the meaning of section 267(b) or section 707(b)(1)? .
7
8
Does the transferor certify that it has or will comply with all requirements of section 6418 and all guidance
applicable to the transferred credit? . . . . . . . . . . . . . . . . . . . . . . . .
8
9
Does the transferor certify that it has provided the required minimum documentation as prescribed in
Regulations section 1.6418-2(b)(5)(iv) to the transferee? . . . . . . . . . . . . . . . . .
9
10
Does the transferee certify that it (and members of its controlled group, if any) is not related to the transferor
(or members of its controlled group) within the meaning of section 267(b) or section 707(b)(1)? . . . . .
10
11
Enter the first tax year ending date in which the specified credit portion will be taken into
account by the transferee (MM/DD/YYYY) . . . . . . . . . . . . . . .
12
Do the transferor and transferee certify and acknowledge the notification of recapture requirements under
section 6418(g)(3) and the section 6418 regulations (if applicable)? . . . . . . . . . . . . . .
12
File Schedule A (Form 3800) electronically except for lines 13a and 13b. Print Schedule A (Form 3800) and complete the signature
area by hand. Save Schedule A (Form 3800) as a PDF, name the file “Schedule A Form 3800” and attach to your return.
13a Transferor—Under penalty of perjury, I attest that the information provided in this Transfer Election Statement is true,
complete, and accurate to the best of my knowledge, that I have the authority to legally bind the transferor taxpayer, and that I
have signed below as the transferor.
Signature

Name and title

Date

b Transferee—Under penalty of perjury, I attest that the information provided in this Transfer Election Statement is true,
complete, and accurate to the best of my knowledge, that I have the authority to legally bind the transferee taxpayer, and that I
have signed below as the transferee.
Signature

Name and title

For Paperwork Reduction Act Notice, see the Instructions for Form 3800.

Date
Cat. No. 93559A

Schedule A (Form 3800) (12-2025) Created 8/27/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

1