3800 General Business Credit

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TREASURY/IRS AND OMB USE ONLY DRAFT
Form

3800

Department of the Treasury
Internal Revenue Service

General Business Credit

OMB No. 1545-0074

2025

Go to www.irs.gov/Form3800 for instructions and the latest information.
You must include all pages of Form 3800 with your return.

Attachment
Sequence No. 22
Identifying number

Name(s) shown on return

A

Corporate Alternative Minimum Tax (CAMT) and Base Erosion Anti-Abuse Tax (BEAT). Are you both (a)
an “applicable corporation” within the meaning of section 59(k)(1) for the CAMT, and (b) an “applicable
taxpayer” within the meaning of section 59A(e) for the BEAT? See instructions . . . . . . . . . .

B (i) Did you make an entry in Part III, column (f)? . . . . . . . . . . . . .
(ii) If “Yes,” enter the number of transfer election statements attached to your return

Part I
1

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5
6

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Yes
Yes

No
No

Credits Not Allowed Against Tentative Minimum Tax (TMT)
Complete applicable portions of Parts III and IV before Parts I and II. See instructions.

Credits not subject to the passive activity limit from Part III, line 2: combine column (e) with
non-passive amounts from column (f) . . . . . . . . . . . . . . . . . . . . .
Credits subject to the passive activity limit. Combine Part III, line 2, column (d),
and passive amounts included in line 2, column (f); and Part IV, line 6, column (d)
2
Enter the portion of line 2 allowed for 2025 . . . . . . . . . . . . . . . . .
Enter the portion of Part IV, line 6, column (f), that is from carryforwards to 2025 . . . .
Check this box if the carryforward was changed or revised from the original reported amount
Enter the portion of Part IV, line 6, column (f), that is from carrybacks from 2026 . . . .
Add lines 1, 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . . . .

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5
6

Part II
Figuring Credit Allowed After Limitations
Section A—Figuring Credit Allowed After Section 38(c)(1) Limitation Based on Amount of Tax
7

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 1z.
• Corporations. Enter the amount from Form 1120, Schedule J, line 2
(excluding the base erosion minimum tax entered on line 1f); or the
applicable line of your return.
• Estates and trusts. Enter the sum of the amounts from Form 1041,
Schedule G, lines 1a, 1b, and 1d, plus any Form 8978 amount included on
line 1e; or the amount from the applicable line of your return.

8

9
10a
b
c
11
12
13
14

15
16
17

Alternative minimum tax:
• Individuals. Enter the amount from Form 6251, line 11.
• Corporations. Enter the amount from Form 4626, Part II, line 13.
• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54.

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8

Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Foreign tax credit . . . . . . . . . . . . . . . . . . . .
10a
Certain allowable credits (see instructions) . . . . . . . . . . . .
10b
Add lines 10a and 10b . . . . . . . . . . . . . . . . . . . . . . . . . .
Net income tax. Subtract line 10c from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16
Net regular tax. Subtract line 10c from line 7. If zero or less, enter -0- . . .
12
Enter 25% (0.25) of the excess, if any, of line 12 (line 11 for corporations) over
$25,000. See instructions . . . . . . . . . . . . . . . . .
13
Tentative minimum tax:
• Individuals. Enter the amount from Form 6251, line 9.
• Corporations. Enter -0-.
. . . . . .
14
• Estates and trusts. Enter the amount from Schedule I
(Form 1041), line 52.
Enter the greater of line 13 or line 14 . . . . . . . . . . . . . . . . . . . . .
Subtract line 15 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . .
Enter the smaller of line 6 or line 16. This is the amount of your credit allowed after the limitation
section 38(c)(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C corporations: See the line 17 instructions if there has been an ownership change, acquisition,
reorganization.

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 12392F

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Form 3800 (2025) Created 8/19/25

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Form 3800 (2025)

Part II
Figuring Credit Allowed After Limitations (continued)
Section B—Figuring Section 38(c)(2) Empowerment Zone and Renewal Community Employment Credit Allowed
18

Multiply line 14 by 75% (0.75). See instructions

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18

19

Enter the greater of line 13 or line 18 .

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19

20

Subtract line 19 from line 11. If zero or less, enter -0-

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20

21

Subtract line 17 from line 20. If zero or less, enter -0-

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21

22

Combine the amounts from Part III, line 3, column (e), with the amount from Part IV, line 3, column (f) .

22

23

Passive activity credit from Part III, line 3, column (d), plus the amount from
Part IV, line 3, column (d) . . . . . . . . . . . . . . . . . .

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23

24

Enter the applicable passive activity credit allowed for 2025. See instructions

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24

25

Add lines 22 and 24

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25

26

Empowerment zone and renewal community employment credit allowed. Enter the smaller of line 21
or line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Note: If you are not required to report any amounts on line 22 or line 24 below, skip lines 18 through 25 and enter -0- on line 26.

26

Section C—Figuring the Specified Credit Amount Allowed Under Section 38(c)(4)
27

Subtract line 13 from line 11. If zero or less, enter -0-

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27

28

Add lines 17 and 26

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28

29

Subtract line 28 from line 27. If zero or less, enter -0-

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29

30

Enter the general business credit from line 5 of Part III: combine column (e) with non-passive amounts
in column (f). See instructions . . . . . . . . . . . . . . . . . . . . . . . .

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30

31
32

Reserved . . . . . . . . . . . . . . . . . . . . . . . . . .
Passive activity credits from line 5 of Part III: combine column (d) with passive
amounts in column (f). Also include passive specified credit carryovers from
Part IV, line 5, column (d). See instructions . . . . . . . . . . . .
32

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31

33

Enter the applicable passive activity credits allowed for 2025. See instructions .

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33

34

Carryforward of business credit to 2025. If completing Part IV and carrying forward a business
credit(s), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . .

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Check this box if the carryforward was changed or revised from the original reported amount .
35

34

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Carryback of business credit from 2026. If completing Part IV and carrying back a business credit(s),
see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

35

36

Add lines 30, 33, 34, and 35 .

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36

37

Enter the smaller of line 29 or line 36. This is the amount allowed for specified credits

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37

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Section D—Credits Allowed After Limitations
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.
• Individuals. Schedule 3 (Form 1040), line 6a.
• Corporations. Form 1120, Schedule J, line 5c.
• Estates and trusts. Form 1041, Schedule G, line 2b.

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38
Form 3800 (2025)

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Page 3

Form 3800 (2025)

Part III

Current Year General Business Credits (GBCs) (see instructions). If there is more than one number applicable for column (b) or (c) for a line in Part
III, enter the number of such items in column (a), complete Part V, and see instructions for what to report on that line in Part III.

Current year
credits from:

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
cc
dd
ee
ff
gg
hh
ii
zz
2

(b)
Elective
payment or
transfer
registration
number

(c)
(d)
(e)
(f)
Pass-through Credits subject to Credits not subject
Credit transfer
or transferor the passive activity
to the passive
election amount
credit entity
limit, before
activity limits
(enter amounts
EIN
application of the
transferred out as a
limit
negative amount)

(g)
(h)
Combine columns
Gross elective
(e) and (f) with the payment election
credit from column
(EPE) amount
(d) allowed after the
passive activity limit

(i)
Amount of
column (g)
applied against
tax in Part II

(j)
Net EPE amount.
Enter the smaller of
column (h) or
column (g) minus
column (i)

Form 3468, Part II
Form 7207
Form 6765
Form 3468, Part III
Form 8826
Form 8835, Part II
Form 7210
Form 8820
Form 8874
Form 8881, Part I
Form 8882
Form 8864 (diesel)
Form 8896
Form 8906
Form 3468, Part IV
Form 8908
Form 7218, Part II
Reserved
Form 8911, Part I
Form 8830
Form 7213, Part II
Form 3468, Part V
Form 8932
Form 8933
Form 8936, Part II
Reserved
Form 8936, Part V
Form 8904
Form 7213, Part I
Form 8881, Part II
Form 8881, Part III
Form 8864 (SAF)
Form 7211, Part II
Reserved
Reserved
Other credits
Add lines 1a–1zz

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1a

(a)
No.
of
items

Form 3800 (2025)

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Page 4

Form 3800 (2025)

Part III

Current Year General Business Credits (GBCs) (see instructions). If there is more than one number applicable for column (b) or (c) for a line in Part
III, enter the number of such items in column (a), complete Part V, and see instructions for what to report on that line in Part III. (continued)

Current year
credits from:

4
a
b
c
d
e
f
g
h

Form 8844
Specified credits:
Form 3468, Part VI
Form 5884
Form 6478
Form 8586
Form 8835, Part II
Form 8846
Form 8900
Form 8941

i
j
k
l
m

Form 6765 (ESB)
Form 8994
Form 3468, Part VII
Reserved
Reserved

z

Other specified
credits

5

Add lines 4a–4z

6

Add lines 2, 3,
and 5

(b)
Elective
payment or
transfer
registration
number

(c)
(d)
(e)
(f)
Pass-through Credits subject to Credits not subject
Credit transfer
or transferor the passive activity
to the passive
election amount
credit entity
limit, before
activity limits
(enter amounts
EIN
application of the
transferred out as a
limit
negative amount)

(g)
(h)
Combine columns
Gross elective
(e) and (f) with the payment election
credit from column
(EPE) amount
(d) allowed after the
passive activity limit

(i)
Amount of
column (g)
applied against
tax in Part II

(j)
Net EPE amount.
Enter the smaller of
column (h) or
column (g) minus
column (i)

Form 3800 (2025)

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3

(a)
No.
of
items

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Page 5

Form 3800 (2025)

Part IV

Carryovers of General Business Credits (GBCs) (see instructions)
Carryover

(a)
Credits carried over to
tax year 2025

b
c
d
e
f
g
h
i

Form 3468, Part II
Form 7207
Form 6765
Form 3468, Part III
Form 8826
Form 8835, Part II
Form 7210
Form 8820
Form 8874

j
k
l
m
n
o
p
q
r
s
t
u
v

Form 8881, Part I
Form 8882
Form 8864
Form 8896
Form 8906
Form 3468, Part IV
Form 8908
Form 7218, Part II
Reserved
Form 8911
Form 8830
Form 7213, Part II
Form 3468, Part V

w
x
y
z
aa
bb
cc
dd
ee
ff
gg
hh
ii
jj
zz

Form 8932
Form 8933
Form 8936, Part II
Reserved
Form 8936, Part V
Form 8904
Form 7213, Part I
Form 8881, Part II
Form 8881, Part III
Form 8864
Form 7211, Part II
Reserved
Reserved
Reserved
Other

(c)

Subject to the passive activity limits

No. Originating Pass-through
(d)
entity EIN
of
tax year
Before the passive
items
activity limitations

(e)
After the
passive activity
limitations

(f)

(g)

(h)

(i)

Not subject to
Amount of columns Amount of columns Carryforward to 2026.
passive activity limits (e) and (f) applied (e) and (f) recaptured Subtract the sum of
against tax in Part II or otherwise adjusted columns (g) and (h)
from the sum of
columns (e) and (f)

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1a

(b)

Form 3800 (2025)

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Page 6

Form 3800 (2025)

Part IV

Carryovers of General Business Credits (GBCs) (see instructions) (continued)

Note: Credits on lines 2a
through 2x are expired.
Only carryforwards are
allowed.
2a Form 5884-A
b Form 8586 (pre-2008)
c Form 8845
d Form 8907
e Form 8909
f Form 8923
g Form 8834
h Form 8931
i
Form 1065-B
j
Form 5884 (pre-2007)
k Form 6478 (pre-2005)
l
Form 8846 (pre-2007)
m Form 8900 (pre-2008)
n Trans-Alaska pipeline
liability
o
p
q
r
s
t
u
v
w
x
y
z
zz
3

Carryover
(a)
(b)
(c)
(f)
(g)
(h)
(i)
Subject to the passive activity limits
No. Originating Pass-through
Not subject to
Amount of columns Amount of columns Carryforward to 2026.
(d)
(e)
of
tax year
entity EIN
passive activity limits (e) and (f) applied (e) and (f) recaptured Subtract the sum of
items
Before the passive
After the
against tax in Part II or otherwise adjusted columns (g) and (h)
activity limitations
passive activity
from the sum of
limitations
columns (e) and (f)

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Credits carried over to
tax year 2025

Form 5884-A, Section A
Form 5884-A, Section B
Form 5884-A, Section A
Form 5884-A, Section B
Form 5884-B
Form 8847
Form 8861
Form 8884
Form 8942
Form 8910
Reserved
Reserved
Other credits (see inst.)
Form 8844
Form 3800 (2025)

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Form 3800 (2025)

Part IV

Carryovers of General Business Credits (GBCs) (see instructions) (continued)

Credits carried over to
tax year 2025

a
b
c
d
e
f
g
h
i
j
k
l
m
y
z
5
6
7

Specified credits:
Form 3468, Part VI
Form 5884
Form 6478
Form 8586 (post-2007)
Form 8835
Form 8846
Form 8900
Form 8941
Form 6765 ESB credit
Form 8994
Form 3468, Part VII
(post-2007)
Reserved
Reserved
ESBC (see inst.)
Other specified credits
Add lines 4a–4z
Add lines 1a through 2zz
Add lines 3, 5, and 6
Form 3800 (2025)

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4

Carryover
(a)
(b)
(c)
(f)
(g)
(h)
(i)
Subject to the passive activity limits
No. Originating Pass-through
Not subject to
Amount of columns Amount of columns Carryforward to 2026.
(d)
(e)
of
tax year
entity EIN
passive activity limits (e) and (f) applied (e) and (f) recaptured Subtract the sum of
items
Before the passive
After the
against tax in Part II or otherwise adjusted columns (g) and (h)
activity limitations
passive activity
from the sum of
limitations
columns (e) and (f)

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Form 3800 (2025)

Part V

Breakdown of Aggregate Amounts on Part III for Facility-by-Facility, Multiple Pass-Through Entities, etc.
Credits subject to the passive activity limit
(a)
Part III line
number

(b)
Elective payment or
transfer registration
number

EIN
(c)(1)
Pass-through
entity EIN

Before applying the limit
(c)(2)
(d)(1)
(d)(2)
(d)(3)
Transferor entity Credits other than
Credit transfer
Credit transfer
EIN
credit transfer
election credits sold election credits
election credits
purchased
(
(
(
(
(
(
(
(
(
(
(
(
(
(
(

2
3
4
5
6
7
8
9
10
11
12
13
14
15

(f)(2)

(g)

(h)(1)

(h)(2)

Purchased transfer election Combine columns
Gross EPE amount.
Subtract column (h)(1)
credits not subject to
(d)(4), (e), (f)(1), and (f)(2) Portion of column (g)
from column (g) (credit
passive activity limit
eligible for an EPE election
excluding EPE)

)
)
)
)
)
)
)
)
)
)
)
)
)
)
)

(i)(1)
Amount of column
(h)(2) applied against
tax in Part II

(
(
(
(
(
(
(
(
(
(
(
(
(
(
(

(i)(2)

(j)

Amount of EPE eligible
Net EPE amount.
credit in column (h)(1)
Subtract column (i)(2)
applied against tax in Part II
from column (h)(1)

)
)
)
)
)
)
)
)
)
)
)
)
)
)
)

(k)
Carryforward to 2026.
Subtract column (i)(1)
from column (h)(2)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Form 3800 (2025)

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1

Not subject to the limit
(d)(4)
(e)
(f)(1)
Credits from
Credits other than Transfer election
columns (d)(1) (less transfer election
credits sold
column (d)(2)) and
credits
(d)(3) allowed after
limit

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Page 9

Form 3800 (2025)

Part VI

Breakdown of Aggregate Amounts in Part IV (see instructions)
Carryover

(a)
Line
number
from
Part IV

(b)
Originating tax
year

(c)
Pass-through
entity EIN

Subject to the passive activity limits
(d)
Before the passive
activity limitations

(e)
After the
passive activity
limitations

(f)
Not subject to
passive activity limits

(g)
(h)
(i)
Amount of columns (e) Amount of columns (e) Carryforward to 2026.
and (f) applied against and (f) recaptured or
Subtract the sum of
tax in Part II
otherwise adjusted columns (g) and (h) from
the sum of columns (e)
and (f)

DRAFT — DO NOT FILE

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1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
Form 3800 (2025)