Chapter 4. General Business Credits

 

About Form 3468, Investment Credit

Information about Form 3468, Investment Credit, including recent updates, related forms and instructions on how to file. Use this form to claim the investment credit.

About Form 3800, General Business Credit

Information about Form 3800, General Business Credit, including recent updates, related forms and instructions on how to file. Form 3800 is used by filers to claim any of the general business credits.

About Form 5884, Work Opportunity Credit

Information about Form 5884, Work Opportunity Credit, including recent updates, related forms, and instructions on how to file. Employers file Form 5884 to claim the work opportunity credit for qualified 1st- or 2nd-year wages paid to or incurred for targeted group employees during the tax year.

About Form 6251, Alternative Minimum Tax - Individuals

Information about Form 6251, Alternative Minimum Tax - Individuals, including recent updates, related forms and instructions on how to file. Form 6251 is used by individuals to figure alternative minimum tax. Use this form to figure the amount, if any, of your alternative minimum tax (AMT).

About Form 6478, Biofuel Producer Credit

Information about Form 6478, Biofuel Producer Credit, including recent updates, related forms and instructions on how to file. Use this form to figure your section 40 biofuel producer credit. You claim the credit for the tax year in which the sale or use occurs. This credit consists of the second generation biofuel producer credit.

About Form 6765, Credit for Increasing Research Activities

Information about Form 6765, Credit for Increasing Research Activities, including recent updates, related forms and instructions on how to file. Use Form 6765 to figure and claim the credit for increasing research activities or to elect the reduced credit under section 280C.

About Form 8586, Low-Income Housing Credit

Information about Form 8586, Low-Income Housing Credit, including recent updates, related forms and instructions on how to file. This form is used by owners of qualified residential rental buildings in low-income housing projects to figure the amount of their low-income housing credit, a component of the general business credit.

About Form 8820, Orphan Drug Credit

Information about Form 8820, Orphan Drug Credit, including recent updates, related forms and instructions on how to file. Use this form to claim the orphan drug credit. The credit is 50% of qualified clinical testing expenses paid or incurred during the tax year.

About Form 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit

Information about Form 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit, including recent updates, related forms, and instructions on how to file. Use Form 8835 to claim the renewable electricity, refined coal, and Indian coal production credit.

About Form 8844, Empowerment Zone Employment Credit

Information about Form 8844, Empowerment Zone Employment Credit, including recent updates, related forms and instructions on how to file. Use this form to claim the empowerment zone employment credit.

About Form 8845, Indian Employment Credit

Information about Form 8845, Indian Employment Credit, including recent updates, related forms and instructions on how to file. Employers of American Indians who are qualified employees use this form to claim the Indian employment credit.

About Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips

Information about Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips, including recent updates, related forms and instructions on how to file. Certain food and beverage establishments use this form to claim a credit for social security and Medicare taxes paid or incurred by the employer on certain employees’ tips.

About Form 8864, Biodiesel and Renewable Diesel Fuels Credit

Form 8864 is used to claim the biodiesel and renewable diesel fuels credit. Use this form to figure your biodiesel and renewable diesel fuels credit.

About Form 8874, New Markets Credit

Information about Form 8874, New Markets Credit, including recent updates, related forms and instructions on how to file. Use this form to claim the new markets credit for qualified equity investments made in qualified community development entities (CDEs). This credit is part of the general business credit.

About Form 8881, Credit for Small Employer Pension Plan Startup Costs

Information about Form 8881, Credit for Small Employer Pension Plan Startup Costs, including recent updates, related forms and instructions on how to file. Eligible small employers use this form to claim the credit for qualified startup costs incurred in establishing or administering an eligible employer plan.

About Form 8882, Credit for Employer-Provided Child Care Facilities and Services

Information about Form 8882, Credit for Employer-Provided Child Care Facilities and Services, including recent updates, related forms and instructions on how to file. Employers use this form to claim the credit for qualified childcare facility and resource and referral expenditures.

About Form 8900, Qualified Railroad Track Maintenance Credit

Information about Form 8900, Qualified Railroad Track Maintenance Credit, including recent updates, related forms and instructions on how to file. Eligible taxpayers file this form to claim the railroad track maintenance credit (RTMC) for qualified railroad track maintenance expenditures (QRTME) paid or incurred during the tax year.

About Form 8906, Distilled Spirits Credit

Information about Form 8906, Distilled Spirits Credit, including recent updates, related forms and instructions on how to file. Use Form 8906 to claim the distilled spirits credit. The credit is part of the general business credit.

About Form 8908, Energy Efficient Home Credit

Information about Form 8908, Energy Efficient Home Credit, including recent updates, related forms, and instructions on how to file. Form 8908 is used by eligible contractors to claim a credit for each qualified energy efficient home sold or leased to another person for use as a residence.

About Form 8910, Alternative Motor Vehicle Credit

Information about Form 8910, Alternative Motor Vehicle Credit, including recent updates, related forms and instructions on how to file. Use Form 8910 to figure your credit for alternative motor vehicles you placed in service during your tax year.

About Form 8911, Alternative Fuel Vehicle Refueling Property Credit

Form 8911 is used to figure a credit for an alternative fuel vehicle refueling property placed in service during the tax year. The credit attributable to depreciable property (refueling property used for business or investment purposes) is treated as a general business credit. Use this form to figure your credit for alternative fuel vehicle refueling property you placed in service during your tax year.

About Form 8923, Mine Rescue Team Training Credit

Information about Form 8923, Mine Rescue Team Training Credit, including recent updates, related forms and instructions on how to file. Taxpayers who employ individuals as miners in U.S. underground mines use this form to claim the mine rescue team training credit.

About Form 8932, Credit for Employer Differential Wage Payments

Information about Form 8932, Credit for Employer Differential Wage Payments, including recent updates, related forms and instructions on how to file. An eligible small business employer can use this form to claim the credit for employer differential wage payments made to qualified employees after 2008 .

About Form 8933, Carbon Dioxide Sequestration Credit

Form 8933 is used to claim the carbon dioxide sequestration credit, which is allowed for qualified carbon dioxide that is captured and disposed of or captured, used, and disposed of by the taxpayer in secure geological storage. Use this form to claim the carbon dioxide sequestration credit.

About Form 8936, Qualified Plug-In Electric Drive Motor Vehicle Credit

Information about Form 8936, Qualified Plug-In Electric Drive Motor Vehicle Credit, including recent updates, related forms and instructions on how to file. Form 8936 is used to figure credits for qualified plug-in electric drive motor vehicles placed in service during the tax year.

About Form 8941, Credit for Small Employer Health Insurance Premiums

Information about Form 8941, Credit for Small Employer Health Insurance Premiums, including recent updates, related forms, and instructions on how to file. Form 8941 is used by eligible small employers to figure the credit for small employer health insurance premiums for tax years after 2009.