File Form 3800 to claim any of the general business credits.
To claim credits carried over from a prior year, taxpayers must provide details. For each credit, attach a statement showing the tax year the credit originated, the amount of the credit reported on the original return, and the amount of credit 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.
Correction to the 2018 Instructions for Form 3800 -- 01-MAR-2019