Internal Revenue Service United States Department of the Treasury

Instructions for Form 3800 (2012)

General Business Credit

Section references are to the Internal Revenue Code unless otherwise noted.

2012


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.
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