IRS Form 3800 - General Business Credit
Tax-exempt organizations that qualify for certain business credits can attach Form 3800 with their 990-T when
e-filing with Tax990.
The IRS Has Made Major Updates to Form 3800 for 2024 Tax Year See What's Changed.
Instructions for Form 3800 (General Business Credit)
- Updated February 10, 2025 - 1.00 PM - Admin, Tax990
IRS Form 3800, General Business Credit, allows businesses and certain tax-exempt organizations to claim various tax credits. If your organization is eligible to file Form 990-T, you may need to attach Form 3800 to claim these credits.
In this article, we'll explore everything you need to know about Form 3800 and when to file it with Form 990-T.
Table of Contents
What types of tax credits can be claimed using Form 3800 when filing 990-T?
You can claim various types of business credits by filing Form 3800 based on the criteria established by the IRS. When filing 3800, you must attach the relevant tax form for the corresponding tax credit you claim.
- Form 3468, Part II, Qualifying Advanced Coal Project Credit and Qualifying Gasification Project Credit
- Form 7207, Advanced Manufacturing Production Credit
- Form 6765, Credit for Increasing Research Activities
- Form 3468, Part III, Qualifying Advanced Energy Project Credit Under Section 48C
- Form 8826, Disabled Access Credit
- Form 8835, Part II, Renewable Electricity Production
- Form 7210, Clean Hydrogen Production Credit
- Form 8820, Orphan Drug Credit
- Form 8874, New Markets Credit
- Form 8881, Part I, Credit for Small Employer Pension Plan Startup Costs (Including Employer Contributions)
- Form 8882, Credit for Employer-Provided Child Care Facilities and Services
- Form 8864, Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit
- Form 8896, Low Sulfur Diesel Fuel Production Credit
- Form 8906, Distilled Spirits Credit
- Form 3468, Part IV, Advanced Manufacturing Investment Credit Under Section 48D
- Form 8908, Energy Efficient Home Credit
- Form 8910, Alternative Motor Vehicle Credit
- Form 8911, Part II, Credit for Business/Investment Use Part of Refueling Property
- Form 8830, Enhanced Oil Recovery Credit
- Form 7213, Part II, Zero-Emission Nuclear Power Production Credit, Section 45U
- Form 3468, Part V, Investment Credit
- Form 8932, Credit for Employer Differential Wage Payments
- Form 8933, Carbon Oxide Sequestration Credit
- Form 8936, Part II, Credit for Business/Investment Use Part of New Clean Vehicles
- Form 8936, Part V, Credit for Qualified Commercial Clean Vehicles
- Form 8904, Credit for Oil and Gas Production From Marginal Wells
- Form 7213, Part I, Credit for Production From Advanced Nuclear Power Facilities, Section 45J
- Form 8881, Part II, Small Employer Auto-Enrollment Credit
- Form 8881, Part III, Military Spouse Participation Credit
- Form 8864, line 8
Specified Credits:
- Form 3468, Part VI, Energy Credit Under Section 48
- Form 5884, Work Opportunity Credit
- Form 6478, Biofuel Producer Credit
- Form 8586, Low-Income Housing Credit
- Form 8835, Part II, Renewable Electricity Production
- Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
- Form 8900, Qualified Railroad Track Maintenance Credit
- Form 8941, Credit for Small Employer Health Insurance Premiums
- Form 6765, Credit for Increasing Research Activities
- Form 8994, Employer Credit for Paid Family and Medical Leave
- Form 3468, Part VII, Rehabilitation Credit Under Section 47
What information is needed to complete 3800?
Form 3800 requires the following key pieces of information which include
- Organization’s basic details
- Current Year Credit for Credits Not Allowed Against Tentative Minimum Tax (TMT)
- Allowable Credit
- Current Year General Business Credits (GBCs)
- Carryovers of General Business Credits (GBCs) or Eligible Small Business Credits (ESBCs)
- Breakdown of Aggregate Amounts
What’s new on Form 3800 for the 2024 tax year?
The IRS has introduced several changes to Form 3800 for the 2024 tax year. Here’s a summary of the key updates:
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Part I:
Line 2 now includes passive credit carryovers from Part IV, while Lines 4 and 5 are limited to non-passive carryforwards and carrybacks.
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Part II:
Renamed to ‘Figuring Credit Allowed After Limitations’ with new sections, including Sections A, B, and C, address credit limitations under sections 38(c)(1), 38(c)(2), and 38(c)(4), and Section D reports credits allowed after limitations.
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Part III:
New columns (d) and (e) separate passive and non-passive credits.
Column (g) now combines non-passive credits with transferred amounts.
Column (i) reflects credits applied against tax in Part II.
Column (j) indicates the net elective payment election (EPE) amount.
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Part IV:
Updated for carryovers of general business credits. The eligible small business credit (ESBC) carryforwards column has been removed and should now be reported on line 4y of the 2024 Form 3800.
Column (a) shows the number of carryovers from Part VI included in Part IV. Leave blank if none.
Column (b) indicates the latest carryforward year. Enter "2025" for carrybacks from 2025 to 2024.
Columns (d) and (e) apply to passive activity credit limits.
Column (g) represents the portion of columns (e) and (f) applied against tax in Part II.
Column (h) reflects recaptured or adjusted amounts from columns (e) and (f).
Column (i) is the carryforward to 2025, calculated as (e) + (f) - (g) - (h).
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Part V:
Expanded for more detailed reporting of current-year passive and non-passive credits, EPEs, and transfer elections, especially for filers with multiple credit registrations or those receiving multiple Schedule K-1s.
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Part VI:
Introduces new columns for passive and non-passive credits. It also covers reporting for clean energy credits, including:
Clean Electricity Production Credit (Form 7211) – Line 1gg
Clean Fuel Production Credit (Form 7218) – Line 1q
Click here to learn more about the updates on Form 3800.
Steps to complete IRS Form 3800
Form 3800 (General Business Credit) consists of six parts. Here are step-by-step instructions for completing each part.
Basic information about your organization
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Initially, you must enter your organization’s name as it appears on Form 990-T, along with your identification number.
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Item A:
Corporate Alternative Minimum Tax (CAMT) and Base Erosion Anti-Abuse Tax (BEAT):
Check ‘Yes’ if you are both an applicable corporation under section 59(k)(1) and an applicable taxpayer under section 59A(e). Otherwise, check ‘No’.
Part I - Credits Not Allowed Against Tentative Minimum Tax (TMT)
In this part, you have to determine the credits that are not allowed against tentative minimum tax (TMT).
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Lines 1 & 2:
Combine non-passive amounts from Part III, line 2, column (e) with column (g) for non-passive credits, and combine amounts from line 2, column (f) with column (g) for passive credits.
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Lines 3 & 4:
Enter the amount from Part IV, column (f), line 6, for carryforwards to 2024 (Line 4) and carrybacks from 2025 (Line 6); check the box if the carryforward amount was revised (Line 5).
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Lines 5 & 6:
Include any carryback from 2024, and finally, add lines 1, 3, 4, and 5 to determine the total.
Part II - Figuring Credit Allowed After Limitations
Section A—Figuring Credit Allowed After Section 38(c)(1) Limitation Based on Amount of Tax
This section requires calculating the credits allowed after section 38(c)(1) limitation.
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Line 7:
To calculate the regular tax before credits,
- Individuals should sum amounts from Form 1040, line 16, and Schedule 2.
- Corporations enter the amount from Form 1120, Schedule J, line 1.
- Estates and trusts use Form 1041, Schedule G.
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Lines 8- 9:
Determine the alternative minimum tax using Form 6251 for individuals, Form 4626 for corporations, and Schedule I for estates and trusts. Add lines 7 and 8, and enter the foreign tax credit, certain allowable credits, and their total.
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Line 10 (a-c):
Enter the foreign tax credit and credit allowable, and enter the total.
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Line 11:
Calculate net income tax by subtracting allowable credits from the total regular tax.
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Line 12 & 13:
Calculate the net regular tax by subtracting credits from line 7 and total allowable credits from non-passive and passive activity credits.
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Line 14:
For tentative minimum tax, enter applicable amounts and find the greater value between lines 13 and 14.
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Lines 15 - 17:
Enter the greater of lines 13 or 14. Subtract line 15 from 11 and enter the value lines 6 or 16, whichever is smaller.
If there has been an ownership change, acquisition, or reorganization refer to line 17 instructions.
Section B—Figuring Section 38(c)(2) Empowerment Zone and Community Renewal Employment Credit Allowed
Note:
If no amounts are required on lines 22 or 24, skip lines 18–25 and enter -0- on line 26.
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Lines 18 - 26:
Complete the computations as provided to find the credit allowed for the current year.
You also need to enter the allowed credits for empowerment zone and renewal community employment, general business credit, passive activity credit, and any carryforward or carryback of business credits.
Section C—Figuring the Specified Credit Amount Allowed Under Section 38(c)(4)
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Lines 27 - 29:
Calculate the remaining credit after adjustments.
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Lines 30 - 32:
Report general and passive activity credits.
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Lines 33 - 35:
Handle credit carryforwards to 2024 and carrybacks from 2025.
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Lines 36:
Enter the sum of the total applicable credits.
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Line 37:
Enter the smaller of line 29 or line 36.
Section D—Credits Allowed After Limitations
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Line 38:
Enter the acquired credit values on the appropriate line for individuals, corporations, or estates and trusts.
Part III - Current Year General Business Credits (GBCs)
Note:
If you have multiple credit amounts to report on lines 1a through 1zz, line 3, or 4a through 4z, enter the total number of items for that line in column (c) and complete Part V.
This part comprises a table where you need to enter the following information for the applicable forms, including:
A. No.of items
B. Elective payment or transfer registration number
C. Pass-through or transfer credit entity EIN
D. Credits subject to the passive activity limit before application of the limit
E. Credits not subject to the passive activity limits
F. Credit transfer election amount (enter amounts transferred out as a negative amount)
G. Combine columns (e) and (f) with the credit from column (d) allowed after the passive activity limit
H. Gross elective payment election (EPE) amount
I. Net elective payment election amount
J. Net EPE amount
Part IV - Carryovers of General Business Credits (GBCs) or Eligible Small Business Credits (ESBCs)
This part also comprises a table where you have to report the information regarding the carryovers of General Business Credits (GBCs) or Eligible Small Business Credits (ESBCs) for the applicable forms such as,
A. No.of items
B. Originating tax year
C. Pass-through entity EIN
D. Before the passive activity limitations
E. After the passive activity limitations
F. Not subject to passive activity limits
G. Amount of columns (e) and (f) applied against tax in Part II
H. Amount of columns (e) and (f) recaptured or otherwise adjusted
I. Carryforward to 2025
Part V - Breakdown of Aggregate Amounts on Part III for Facility-by-Facility, Multiple Pass-Through Entities, etc.
In this part, you need to provide a comprehensive breakdown of the aggregate amounts in Part IV. Here, you’ll be required to enter the following details:
A. Line number from Part III
B. Elective payment or transfer registration number
C. Pass-through or transferor entity EIN
D. Credits subject to the passive activity limit
E. Credits other than transfer election credits
F. Transfer election credit purchased and sold
G. Combine columns (d), (e), and (f)
H. Gross elective payment election amount
I. Net elective payment election amount
J. Carry forward to 2025
Part VI Breakdown of Aggregate Amounts in Part IV (see instructions)
This part also requires the breakdown of the aggregate amounts entered in Part IV, which includes:
A. Line number from Part IV
B. Originating tax year
C. Pass-through entity EIN
D. Before the passive activity limitations
E. After the passive activity limitations
F. Not subject to passive activity limits
G. Amount of columns (e) and (f) applied against tax in Part II
H. Amount of columns (e) and (f) recaptured or otherwise adjusted
I. Carryforward to 2025
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- With our Form-Based filing option, you can enter the required data directly on your Form 990-T & attach 3800.
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- Our dedicated support team is here for you! Reach out if you have any questions during the filing process!
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