Specific Instructions

Complete and attach the appropriate credit forms used to figure your current year credit. See exceptions under General Instructions, earlier.

Assembling Form 3800.   To ensure Form 3800 is correctly processed, assemble Form 3800 in the following order.
  1. Page 1.

  2. Page 2.

  3. Part III with box I checked.

  4. All Parts III with box A checked.

  5. All Parts III with box B checked.

  6. Part III with box C checked.

  7. Part III with box D checked.

  8. Part III with box G checked.

Part I. Current Year Credit for Credits Not Allowed Against Tentative Minimum Tax (TMT)

Complete all Parts III before completing Part I and Part II. See Part III. General Business Credits or Eligible Small Business Credits for more information.

Line 3

Enter the applicable passive activity credit amount allowed from Form 8582-CR, Passive Activity Credit Limitations, or Form 8810, Corporate Passive Activity Loss and Credit Limitations. The passive activity credit amount allowed on line 3 only applies to the general business credits not allowed against TMT from Part I, line 2, plus any prior year unallowed passive activity credit from general business credits not allowed against TMT.

Generally, a passive activity is a trade or business in which you did not materially participate. Generally, rental activities are passive activities, whether or not you materially participated. See Form 8582-CR or Form 8810 for details.

Line 4

Enter the amount of all carryforwards to 2013 of unused credits that are reported from line 2 of Part III with box C checked.

For each credit, attach a statement with the following information.

  • Show the tax year the credit originated, the amount of the credit as reported on the original return, and the amount allowed for that year. Also state whether the total carryforward amount was changed from the originally reported amount and identify the type of credit(s) involved. If the revised carryforward amount relates to unused additional research credits, attach an additional statement detailing the changes to the originally reported Form 6765 information for all originating credit years applicable.

  • For each carryback year, show the year and the amount of the credit allowed after you applied the carryback.

  • For each carryforward year, show the year and the amount of the credit carryforward allowed for that year.

Note.

Individuals claiming the research credit from a sole proprietorship or pass-through entity do not include any carryforward of that credit on line 4 before computing the limitation on line 1c. Include the carryforward when figuring the research credit limitation on line 1c of any Parts III with the applicable box A or B checked. Then include the allowable carryforward amount on line 4 and attach the statement required above.

Line 5

Use line 5 only when you amend your 2013 return to carry back unused credits from 2014. Enter the amount that is reported from line 2 of Part III with box D checked.

Note.

Individuals claiming the research credit from a sole proprietorship or pass-through entity do not include any carryback of that credit on line 5 before computing the limitation on line 1c. Include the carryback when figuring the research credit limitation on line 1c of any Parts III with the applicable box A or B checked. Then include the allowable carryback amount on line 5. See the instructions for Part I, line 4, for the required statement that must be attached to your tax return.

Part II. Allowable Credit

Line 10b

Enter the total allowable credit, if any, from your tax return as follows.

Individuals.   The amount from Form 1040, lines 48 through 53 (Form 1040-NR, lines 46 through 50). Do not include any general business credit claimed on Form 3800, any prior year minimum tax, or any credit claimed on Form 8912, Credit to Holders of Tax Credit Bonds.

Estates and trusts.   Enter the total of any write-in credits from Form 1041, Schedule G, line 2e.

Corporations.   Enter the amount from Form 1120, Schedule J, line 5b (or the applicable line of your return).

Line 13

See section 38(c)(6) for special rules that apply to married couples filing separate returns, controlled corporate groups, regulated investment companies, real estate investment trusts, estates, and trusts.

Line 17

Corporations.   If the corporation has undergone a post-1986 ownership change (as defined in section 382(g)), section 383 may limit the amount of tax that may be offset by pre-change general business credits. Also, if a corporation acquires control of another corporation (or acquires its assets in a reorganization), section 384 may limit the amount of tax attributable to recognized built-in gains that may be offset by pre-acquisition general business credits. If either of these limitations apply, attach a computation of the allowable general business credit, enter the amount on line 17, and write “Sec. 383” or “Sec. 384” in the margin next to your entry on line 17.

Line 18

Complete lines 18 through 26 if any of the following apply.

  • An amount is entered for the empowerment zone employment credit on line 3 of Part(s) III with box A, B, C, or D checked;

  • An amount is entered for the renewal community employment credit on line 3 of Part III with box C checked; or

  • If you have prior year unallowed passive activity credit carryover for the empowerment zone or renewal community employment credit.

If any of the above apply, multiply line 14 by 75% (.75).

All others, skip lines 18 through 25 and enter zero on line 26.

Line 24

Enter the applicable passive activity credit amount for the empowerment zone and renewal community employment credit allowed from Form 8582-CR or Form 8810. The passive activity credit amount allowed on line 24 only applies to the empowerment zone and renewal community employment credit reported on Part III, line 3, plus any prior year unallowed passive activity empowerment zone and renewal community employment credit. See the instructions for the applicable form for details.

See the instructions for Part I, line 3, for the definition of a passive activity.

Line 33

Enter the applicable passive activity credit amount for general business credits allowed against TMT and eligible small business credits allowed from Form 8582-CR or Form 8810. See the instructions for the applicable form for details.

The passive activity credit amount allowed on line 33 only applies to the general business credits from Part II, line 32, plus any prior year unallowed passive activity credit from general business credits reported on Part III, line 4, and eligible small business credit.

See the instructions for Part I, line 3, for the definition of a passive activity.

Line 34

Enter the amount of all carryforwards to 2013 of unused credits that are reported from line 5 of Part III with box C checked and line 6 of Part III with box G checked.

Note.

Individuals claiming the research credit from a sole proprietorship or pass-through entity do not include any carryforward of that credit on line 34 before computing the limitation on line 1c. Include the carryforward when figuring the research credit limitation on line 1c of any Parts III with the applicable box A or B checked. Then include the allowable carryforward amount on line 34. See the instructions for Part I, line 4, for the required statement that must be attached to your tax return.

Line 35

Use line 35 only when you amend your 2013 return to carry back unused credits from 2014. Enter the amount that is reported from line 5 of Part III with box D checked.

Note.

Individuals claiming the research credit from a sole proprietorship or pass-through entity do not include any carryback of that credit on line 35 before computing the limitation on line 1c. Include the carryback when figuring the research credit limitation on line 1c of any Parts III with the applicable box A or B checked. Then include the allowable carryback amount on line 35. See the instructions for Part I, line 4, for the required statement that must be attached to your tax return.

Line 38

If line 38 is smaller than the sum of Part I, line 6, and Part II, lines 25 and 36, see Carryback and Carryforward of Unused Credit, earlier.

Part III. General Business Credits or Eligible Small Business Credits

Complete a separate Part III for each box checked. In addition, for each box A or B checked, if you have a credit from more than one source and one of the sources is a pass-through entity, including a cooperative (see Column (b), later), a separate Part III is needed for each pass-through entity for which you received the same credit. As a result, one checkbox could have multiple Parts III if you receive a single credit from multiple pass-through entities.

After you have completed all necessary Parts III, complete Part I, if necessary, then Part II.

Box A Through D and G

Check the box that identifies the credit being reported.

Box I

Check box I if you are reporting credits on more than one Part III with box A or B checked. Part III with box I checked is used to consolidate the amounts from all Parts III with box A or B by combining the amounts of each credit line from the Parts III with these boxes checked.

A consolidated Part III is needed if there is more than one Part III with box A or B checked. More than one box A or B means more than one individual letter box (for example, if there is more than one Parts III with box B checked, a consolidated Part III is needed to reflect the total of all the boxes B checked) or more than one combination of letters (for example, if there is a box A checked and a box B checked, a consolidated Part III is needed to reflect the total of boxes A and B).

Column (b)

If you are reporting a credit from a pass-through entity, you must enter that pass-through entity's employer identification number (EIN) under column (b) for that credit.

If you are reporting a credit reported to you on Form 1099-PATR, Taxable Distributions Received From Cooperatives, you must enter that cooperative's EIN under column (b) for that credit.

A separate Part III will be needed to report the EIN of the pass-through entity, including cooperatives, and the amount of credit from that entity, if a credit is received from more than one source and one of the sources is a pass-through entity, including a cooperative. Column (b) is only completed for any Part III with box A or B checked.

Limitation on Certain Credits

The aggregate amount from each credit form is usually reported on the appropriate line of Form 3800, Part III, for the applicable boxes A and B, to reflect self-generated credit sources and all pass-through entity sources. However, certain credits have limitations imposed. They include:

  • Form 3468, Part III, line 12p – $4,000 limitation for qualified small wind energy property (reported on line 4a);

  • Form 8826, line 8 – $5,000 limitation for the overall credit (reported on line 1e);

  • Form 8881, line 5 – $500 limitation for the overall credit (reported on line 1j);

  • Form 8882, line 7 – $150,000 limitation for the overall credit (reported on line 1k);

  • Form 8909, line 23. See the Form 8909 instructions for information on the limitation that applies (reported on line 1q); and

  • Form 8931, line 8 – $2 million limitation for the overall credit (reported on line 1v).

In situations where there is a limitation on the credit amount, the limited amount allowed is allocated pro rata and anything above the limitation is lost.

Lines 1a and 4a

If you are a cooperative described in section 1381(a), you must allocate to your patrons the investment credit in excess of your tax liability limit. Allocate to your patrons the portion, if any, of the investment credit on line 6 or line 36 in excess of line 16 or line 29, respectively. While any excess is allocated to patrons, any credit recapture applies as if you as the cooperative had claimed the entire credit.

Note.

Any carryforward of the qualifying therapeutic discovery project credit may be claimed on line 1a.

Line 1c

Research credit limitation.   If you are an individual, the amount of the research credit that may be included on line 1c is limited to the amount of tax attributable to your taxable income from the sole proprietorship or your interest in the pass-through entity (partnership, S corporation, estate, or trust) generating the credit. Figure the research credit limitation separately for each sole proprietorship or pass-through entity by using the following formula:
  Taxable income attributable to the sole proprietorship or your interest in the pass-through entity
Line 11 ×
  Your taxable income for the year

  The sum of the fractions used for determining the limits cannot exceed one. The research credit used to determine the limitation is the sum of the current year credit (determined without regard to the limitation), any carryforwards of the credit not used in prior years, and any carryback of the credit from 2014. For information on how to compute your taxable income for the year, your taxable income attributable to the sole proprietorship, or your interest in the pass-through entity, see Regulations sections 1.41-7(c) and 1.53-3.

  If in the current tax year you had no taxable income attributable to a particular business interest, you cannot claim any research credit this year related to that business.

  If any of your research credit is not allowed to be used because of this limitation, see Carryback and Carryforward of Unused Credit, earlier.

Line 1e

When reporting the disabled access credit from Form 8826 on line 1e, do not enter more than $5,000 in column (c) of Parts III with box A or B checked, combined.

Line 1f

Cooperatives, estates, and trusts: enter the amount from Form 8835, line 12, and the applicable part of the amount from Form 8835, line 32. All others: enter the amount from Form 8835, line 10, and the applicable part of the amount from Form 8835, line 30. Do not enter an amount from Form 8835 that is included on Form 3800, line 4e.

Line 1j

When reporting the credit for small employer pension plan startup costs from Form 8881 on line 1j, do not enter more than $500 in column (c) of Parts III with box A or B checked, combined.

Line 1k

When reporting the credit for employer-provided childcare facilities and services from Form 8882 on line 1k, do not enter more than $150,000 in column (c) of Parts III with box A or B checked, combined.

Line 1v

When reporting the agricultural chemicals security credit from Form 8931 on line 1v, do not enter more than $2 million in column (c) of Parts III with box A or B checked, combined.

Line 1bb

Enter the total of the amounts shown in box 7 of the Schedules K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership, you received from electing large partnerships (ELPs).

Line 1zz

Enter any carryforward to 2013 of any unused credit from:

  • Form 3468 (for years prior to 2008 for the rehabilitation credit) (for tax years beginning before October 4, 2008, for the energy credit);

  • Form 5884 for years prior to 2007;

  • Form 6478 for years prior to 2005;

  • Form 8846 for years prior to 2007; or

  • Form 8900 for years prior to 2008.

Also use line 1zz to enter any carryforward to 2013 of any unused credit from general business credits no longer covered on Form 3800 due to, and not limited to, expiration of a tax provision. The following list identifies these credits.

  • Trans-Alaska pipeline liability fund credit.

  • Credit for employers affected by Hurricane Katrina, Rita, or Wilma (Form 5884-A, Section A only).

  • Hurricane Katrina housing credit (Form 5884-A, Section B only).

  • Credit for affected Midwestern disaster area employers (Form 5884-A, Section A only).

  • Employer housing credit (Form 5884-A, Section B only).

  • Enhanced oil recovery credit (Form 8830).

  • Credit for contributions to selected community development corporations (Form 8847).

  • Welfare-to-work credit (Form 8861).

  • New York Liberty Zone business employee credit (Form 8884).

Only Part III with box C checked is to be used with a line 1zz credit entry under column (c). No EINs are required under column (b).

Note.

If an amount is entered on line 1zz, see the instructions for Part I, line 4 for the statement to attach.

Line 3

Include any carryforward of the renewal community employment credit on line 3.

Line 4h

Credit for Small Employer Health Insurance Premiums (Form 8941):

  • Tax-exempt eligible small employers, other than certain farmers' cooperatives, do not report the credit for small employer health insurance premiums on line 4h. Eligible tax-exempt small employers will report this credit on Form 990-T, Exempt Organization Business Income Tax Return.

  • If your only source of credit listed on line 4h is from pass-through entities, you are not required to complete or attach Form 8941. Instead, enter the credit directly on line 4h.

  • Eligible small employers (other than tax-exempt eligible small employers) will enter the credit from Form 8941, line 16 or line 18.

See the Instructions for Form 8941 for more information.


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