Use this form to claim the enhanced oil recovery credit, a part of the general business credit. Recent Developments None at this time. Other Items You May Find Useful All Form 8830 Revisions Revenue Ruling 2003-82 Other Current Products Related Items About Form 1065, U.S. Return of Partnership Income About Form 1120-S, U.S. Income Tax Return for an S Corporation About Form 3800, General Business Credit