Table of Contents

• Instructions for Form 3800 - Introductory Material
  • Future Developments
• General Instructions
  • Who Must File
  • Special Rules for Eligible Small Business Credits (ESBCs)
  • Carryback and Carryforward of Unused Credit
    • Change in Filing or Marital Status
    • Credit Ordering Rule
• Specific Instructions
  • Part I. Current Year Credit for Credits Not Allowed Against Tentative Minimum Tax (TMT)
    • Line 3
    • Line 4
    • Line 5
  • Part II. Allowable Credit
    • Line 10b
    • Line 13
    • Line 16b
    • Line 16c
    • Line 17a
    • Line 17b
    • Line 17c
    • Line 18
    • Line 24
    • Line 33
    • Line 34
    • Line 35
    • Line 38
  • Part III. General Business Credits or Eligible Small Business Credits
    • Box A Through H
    • Box I
    • Column (b)
    • Lines 1a and 4a
    • Line 1c
    • Line 1e
    • Line 1f
    • Line 1j
    • Line 1k
    • Line 1v
    • Line 1bb
    • Line 1zz
    • Line 4h
• Instructions for Form 3800 - Notices
  • Paperwork Reduction Act Notice.