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Federal Free Printable 2024 Form 3800 for 2025 Federal General Business Credit

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General Business Credit
2024 Form 3800

Form 3800 Department of the Treasury Internal Revenue Service General Business Credit OMB No. 1545-0895 2024 Go to www.irs.gov/Form3800 for instructions and the latest information. You must include all pages of Form 3800 with your return. Attachment Sequence No. 22 Identifying number Name(s) shown on return A Corporate Alternative Minimum Tax (CAMT) and Base Erosion Anti-Abuse Tax (BEAT). Are you both (a) an “applicable corporation” within the meaning of section 59(k)(1) for the CAMT, and (b) an “applicable taxpayer” within the meaning of section 59A(e) for the BEAT? See instructions . . . . . . . . . . Part I 1 2 3 4 5 6 Yes No Credits Not Allowed Against Tentative Minimum Tax (TMT) Complete applicable portions of Parts III and IV before Parts I and II. See instructions. Credits not subject to the passive activity limit from Part III, line 2: combine column (e) with non-passive amounts from column (f) . . . . . . . . . . . . . . . . . . . . . Credits subject to the passive activity limit. Combine Part III, line 2, column (d), and passive amounts included on line 2, column (f); and Part IV, line 6, column (d) 2 Enter the portion of line 2 allowed for 2024 . . . . . . . . . . . . . . . . . Enter the portion of Part IV, column (f), line 6, that is from carryforwards to 2024 . . . . Check this box if the carryforward was changed or revised from the original reported amount Enter the portion of Part IV, column (f), line 6, that is from carrybacks from 2025 . . . . Add lines 1, 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . . 3 4 . . 5 6 Part II Figuring Credit Allowed After Limitations Section A—Figuring Credit Allowed After Section 38(c)(1) Limitation Based on Amount of Tax 7 } Regular tax before credits: • Individuals. Enter the sum of the amounts from Form 1040, 1040-SR, or 1040-NR, line 16; and Schedule 2 (Form 1040), line 1z. • Corporations. Enter the amount from Form 1120, Schedule J, Part I, line 2 (excluding the base erosion minimum tax entered on line 1f); or the applicable line of your return. • Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a, 1b, and 1d, plus any Form 8978 amount included on line 1e; or the amount from the applicable line of your return. 8 Alternative minimum tax: • Individuals. Enter the amount from Form 6251, line 11. • Corporations. Enter the amount from Form 4626, Part II, line 13. • Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54. . . . . . . . 7 . . . . . . . 8 . . 10a 10b . . . . . . . . 9 . . . . . 10c } 9 10a b c Add lines 7 and 8 . . . . . . . . Foreign tax credit . . . . . . . . Certain allowable credits (see instructions) Add lines 10a and 10b . . . . . . 11 12 13 Net income tax. Subtract line 10c from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16 Net regular tax. Subtract line 10c from line 7. If zero or less, enter -0- . . . 12 Enter 25% (0.25) of the excess, if any, of line 12 (line 11 for corporations) over $25,000. See instructions . . . . . . . . . . . . . . . . . 13 Tentative minimum tax: • Individuals. Enter the amount from Form 6251, line 9. • Corporations. Enter -0-. . . . . . . 14 • Estates and trusts. Enter the amount from Schedule I (Form 1041), line 52. 11 Enter the greater of line 13 or line 14 . . . . . . . . . . . . . . . . . . . . . Subtract line 15 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . Enter the smaller of line 6 or line 16. This is the amount of your credit allowed after the limitation section 38(c)(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . C corporations: See the line 17 instructions if there has been an ownership change, acquisition, reorganization. 15 16 14 15 16 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . } For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12392F . . of . or 17 Form 3800 (2024) Page 2 Form 3800 (2024) Part II Figuring Credit Allowed After Limitations (continued) Section B—Figuring Section 38(c)(2) Empowerment Zone and Community Renewal Employment Credit Allowed Note: If you are not required to report any amounts on line 22 or line 24 below, skip lines 18 through 25 and enter -0- on line 26. 18 Multiply line 14 by 75% (0.75). See instructions . . . . . . . . . . . . . . . . . . 18 19 Enter the greater of line 13 or line 18 . . . . . . . . . . . . . . . . . . . 19 20 Subtract line 19 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . . 20 21 Subtract line 17 from line 20. If zero or less, enter -0- . . . . . . . . . . . . . . . . 21 22 Combine the amounts from line 3 of Part III, column (e), with the amount from line 3 of Part IV, column (f) 23 Passive activity credit from line 3 of Part III, column (d), plus the amount from line 3 of Part IV, column (d) . . . . . . . . . . . . . . . . . . . . 22 23 24 Enter the applicable passive activity credit allowed for 2024. See instructions . . . . . . . . 24 25 Add lines 22 and 24 . . . . . . . . 25 26 Empowerment zone and renewal community employment credit allowed. Enter the smaller of line 21 or line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Section C—Figuring the Specified Credit Amount Allowed Under Section 38(c)(4) 27 Subtract line 13 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . . 27 28 Add lines 17 and 26 . . . . . . . . . . . . . . . . . 28 29 Subtract line 28 from line 27. If zero or less, enter -0- . . . . . . . . . . . . . . . . 29 30 Enter the general business credit from line 5 of Part III: combine column (e) with non-passive amounts in column (f). See instructions . . . . . . . . . . . . . . . . . . . . . . . . 30 31 Reserved . 32 Passive activity credits from line 5 of Part III: combine column (d) with passive amounts in column (f). See instructions . . . . . . . . . . . . . 32 33 Enter the applicable passive activity credits allowed for 2024. See instructions . . 34 Carryforward of business credit to 2024. If completing Part IV and carrying forward a business credit(s), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 . . . . . . 33 Check this box if the carryforward was changed or revised from the original reported amount . 35 34 . Carryback of business credit from 2025. If completing Part IV and carrying back a business credit(s), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 36 Add lines 30, 33, 34, and 35 . . . . . . . 36 37 Enter the smaller of line 29 or line 36. This is the amount allowed for specified credits . . . . . 37 . . . . . . . . . . . . . . . . . . Section D—Credits Allowed After Limitations 38 Credit allowed for the current year. Add lines 28 and 37. Report the amount from line 38 (if smaller than the sum of Part I, line 6, and Part II, lines 25 and 36; see instructions) as indicated below or on the applicable line of your return. • Individuals. Schedule 3 (Form 1040), line 6a. • Corporations. Form 1120, Schedule J, Part I, line 5c. • Estates and trusts. Form 1041, Schedule G, line 2b. } . . . . . . . . . . . . . . 38 Form 3800 (2024) Page 3 Form 3800 (2024) Part III Current Year General Business Credits (GBCs) (see instructions). If there is more than one number applicable for column (b) or (c) for a line in Part III, enter the number of such items in column (a), complete Part V, and see instructions for what to report on that line in Part III. Current year credits from: 1a b c d e f g h i j k l m n o p q r s t u v w x y z aa bb cc dd ee ff gg hh ii zz 2 (a) (b) No. of items Elective payment or transfer registration number (c) (d) (e) (f) Pass-through Credits subject to Credits not subject Credit transfer or transferor the passive activity to the passive election amount credit entity limit, before activity limits (enter amounts EIN application of the transferred out as a limit negative amount) (g) (h) Combine columns Gross elective (e) and (f) with the payment election credit from column (EPE) amount (d) allowed after the passive activity limit (i) (j) Amount of column (g) applied against tax in Part II Net EPE amount. Enter the smaller of column (h) or column (g) minus column (i) Form 3468, Part II Form 7207 Form 6765 Form 3468, Part III Form 8826 Form 8835, Part II Form 7210 Form 8820 Form 8874 Form 8881, Part I Form 8882 Form 8864 (diesel) Form 8896 Form 8906 Form 3468, Part IV Form 8908 Form 7218, Part II Reserved Form 8911, Part I Form 8830 Form 7213, Part II Form 3468, Part V Form 8932 Form 8933 Form 8936, Part II Reserved Form 8936, Part V Form 8904 Form 7213, Part I Form 8881, Part II Form 8881, Part III Form 8864, line 8 Form 7211, Part II Reserved Reserved Other credits Add lines 1a–1zz Form 3800 (2024) Page 4 Form 3800 (2024) Part III Current Year General Business Credits (GBCs) (see instructions). If there is more than one number applicable for column (b) or (c) for a line in Part III, enter the number of such items in column (a), complete Part V, and see instructions for what to report on that line in Part III. (continued) Current year credits from: 3 4 a b c d e f g h Form 8844 Specified credits: Form 3468, Part VI Form 5884 Form 6478 Form 8586 Form 8835, Part II Form 8846 Form 8900 Form 8941 i j k l m Form 6765 (ESB) Form 8994 Form 3468, Part VII Reserved Reserved z Other specified credits 5 Add lines 4a–4z 6 Add lines 2, 3, and 5 (a) (b) No. of items Elective payment or transfer registration number (f) (c) (d) (e) Credit transfer Pass-through Credits subject to Credits not subject election amount or transferor the passive activity to the passive (enter amounts limit, before credit entity activity limits transferred out as a application of the EIN negative amount) limit (g) (h) Combine columns Gross elective (e) and (f) with the payment election credit from column (EPE) amount (d) allowed after the passive activity limit (i) (j) Amount of column (g) applied against tax in Part II Net EPE amount. Enter the smaller of column (h) or column (g) minus column (i) Form 3800 (2024) Page 5 Form 3800 (2024) Part IV Carryovers of General Business Credits (GBCs) (see instructions) Carryover (a) Credits carried over to tax year 2024 1a b c d e f g h i Form 3468, Part II Form 7207 Form 6765 Form 3468, Part III Form 8826 Form 8835, Part II Form 7210 Form 8820 Form 8874 j k l m n o p q r s t u v Form 8881, Part I Form 8882 Form 8864 Form 8896 Form 8906 Form 3468, Part IV Form 8908 Reserved Reserved Form 8911 Form 8830 Form 7213, Part II Form 3468, Part V w x y z aa bb cc dd ee ff gg hh ii jj zz Form 8932 Form 8933 Form 8936, Part II Reserved Form 8936, Part V Form 8904 Form 7213, Part I Form 8881, Part II Form 8881, Part III Form 8864 Reserved Reserved Reserved Reserved Other (b) (c) Subject to the passive activity limits No. Originating Pass-through (d) entity EIN of tax year Before the passive items activity limitations (e) After the passive activity limitations (f) (g) (h) (i) Not subject to Amount of columns Amount of columns Carryforward to 2025. passive activity limits (e) and (f) applied (e) and (f) recaptured Subtract the sum of against tax in Part II or otherwise adjusted columns (g) and (h) from the sum of columns (e) and (f) Form 3800 (2024) Page 6 Form 3800 (2024) Part IV Carryovers of General Business Credits (GBCs) (see instructions) (continued) Credits carried over to tax year 2024 Note: Credits on lines 2a through 2x are expired. Only carryforwards are allowed. 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o p q r s t u v w x y z zz 3 Carryover (a) (b) (c) Subject to the passive activity limits No. Originating Pass-through (d) entity EIN of tax year Before the passive items activity limitations (e) After the passive activity limitations (f) (g) (h) (i) Not subject to Amount of columns Amount of columns Carryforward to 2025. passive activity limits (e) and (f) applied (e) and (f) recaptured Subtract the sum of against tax in Part II or otherwise adjusted columns (g) and (h) from the sum of columns (e) and (f) Form 5884-A, Section A Form 5884-A, Section B Form 5884-A, Section A Form 5884-A, Section B Form 5884-B Form 8847 Form 8861 Form 8884 Form 8942 Form 8910 Reserved Reserved Other credits (see inst.) Form 8844 Form 3800 (2024) Page 7 Form 3800 (2024) Part IV Carryovers of General Business Credits (GBCs) (see instructions) (continued) Carryover (a) Credits carried over to tax year 2024 4 a b c d e f g h i j k l m y z 5 6 7 (b) (c) Subject to the passive activity limits No. Originating Pass-through (d) entity EIN of tax year Before the passive items activity limitations (e) After the passive activity limitations (f) (g) (h) (i) Not subject to Amount of columns Amount of columns Carryforward to 2025. passive activity limits (e) and (f) applied (e) and (f) recaptured Subtract the sum of against tax in Part II or otherwise adjusted columns (g) and (h) from the sum of columns (e) and (f) Specified credits: Form 3468, Part VI Form 5884 Form 6478 Form 8586 (post-2007) Form 8835 Form 8846 Form 8900 Form 8941 Form 6765 ESB credit Form 8994 Form 3468, Part VII (post-2007) Reserved Reserved ESBC (see inst.) Other specified credits Add lines 4a–4z Add lines 1a through 2zz Add lines 3, 5, and 6 Form 3800 (2024) Page 8 Form 3800 (2024) Part V Breakdown of Aggregate Amounts on Part III for Facility-by-Facility, Multiple Pass-Through Entities, etc. Credits subject to the passive activity limit (a) (b) Part III line number Elective payment or transfer registration number EIN (c)(1) Pass-through entity EIN Before applying the limit (c)(2) (d)(1) (d)(2) (d)(3) Credit transfer Transferor entity Credits other than credit transfer election credits sold EIN election credits 1 ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( 2 3 4 5 6 7 8 9 10 11 12 13 14 15 (f)(2) (g) (h)(1) (h)(2) Purchased transfer election Combine columns Gross EPE amount. Subtract column (h)(1) credits not subject to (d)(4), (e), (f)(1), and (f)(2) Portion of column (g) from column (g) (credit passive activity limit eligible for an EPE election excluding EPE) Not subject to the limit (d)(4) Credit transfer election credits purchased (e) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) (i)(1) Amount of column (h)(2) applied against tax in Part II (f)(1) Credits from Credits other than columns (d)(1) (less transfer election column (d)(2)) and credits (d)(3) allowed after limit Transfer election credits sold ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( (i)(2) (j) Amount of EPE eligible Net EPE amount. credit in column (h)(1) Subtract column (i)(2) applied against tax in Part II from column (h)(1) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) (k) Carryfoward to 2025. Subtract column (i)(1) from column (h)(2) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Form 3800 (2024) Page 9 Form 3800 (2024) Part VI Breakdown of Aggregate Amounts in Part IV (see instructions) Carryover (a) (b) (c) Line number from Part IV Originating tax year Pass-through entity EIN Subject to the passive activity limits (d) (e) Before the passive activity limitations After the passive activity limitations (f) Not subject to passive activity limits (g) (h) (i) Amount of columns (e) Amount of columns (e) Carryforward to 2025. and (f) applied against and (f) recaptured or Subtract the sum of tax in Part II otherwise adjusted columns (g) and (h) from the sum of columns (e) and (f) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 Form 3800 (2024)
Extracted from PDF file 2024-federal-form-3800.pdf, last modified December 2024

More about the Federal Form 3800 Corporate Income Tax Tax Credit TY 2024

File Form 3800 to claim any of the general business credits. The credit claimed is subject to a limitation based on your tax liability that is figured on the form used to compute that particular credit.

We last updated the General Business Credit in January 2025, so this is the latest version of Form 3800, fully updated for tax year 2024. You can download or print current or past-year PDFs of Form 3800 directly from TaxFormFinder. You can print other Federal tax forms here.


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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 3800 from the Internal Revenue Service in January 2025.

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Form 3800 is a Federal Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 3800

We have a total of fourteen past-year versions of Form 3800 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2024 Form 3800

2024 Form 3800

2023 Form 3800

2023 Form 3800

2022 Form 3800

2022 Form 3800

2021 Form 3800

2021 Form 3800

2020 Form 3800

2020 Form 3800

2019 Form 3800

2019 Form 3800

2018 Form 3800

2018 Form 3800

2017 Form 3800

2017 Form 3800

2016 Form 3800

2016 Form 3800

General Business Credit 2015 Form 3800

2015 Form 3800

General Business Credit 2014 Form 3800

2014 Form 3800

General Business Credit 2013 Form 3800

2013 Form 3800

General Business Credit 2012 Form 3800

2012 Form 3800

General Business Credit 2011 Form 3800

2011 Form 3800


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