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Federal Free Printable 2023 Form 3800 for 2024 Federal General Business Credit

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General Business Credit
2023 Form 3800

Form 3800 General Business Credit OMB No. 1545-0895 2023 Go to www.irs.gov/Form3800 for instructions and the latest information. You must include all pages of Form 3800 with your return. Department of the Treasury Internal Revenue Service 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 . . . . . . . . . . . . . . . . . . . . . Yes No Part I 1 2 3 4 5 6 Non-passive credits from Part III, line 2: combine column (e) with non-passive amounts from column (g). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . Passive credits from Part III, line 2: combine column (f) with passive amounts in column (g). See instructions . . . . . . . . . . . . . . . . 2 Enter the applicable passive activity credits allowed for 2023. See instructions . . . . . Carryforward of general business credit to 2023. See instructions for statement to attach . Check this box if the carryforward was changed or revised from the original reported amount Carryback of general business credit from 2024. See instructions . . . . . . . . . Add lines 1, 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . . . . Part II 7 Current Year Credit for Credits Not Allowed Against Tentative Minimum Tax (TMT) Go to Part III before Parts I and II. See instructions. Allowable Credit } 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 2. • Corporations. Enter the amount from Form 1120, Schedule J, Part I, line 1; or the applicable line of your return. • Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a and 1b, plus any Form 8978 amount included on line 1d; or the amount from the applicable line of your return. 8 9 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. 1 . . . . . . . . . . . . 3 4 . . 5 6 . . . . . . . 7 } . . . . . . . 8 . . . . . . . . . . . . . . . . . . . . 9 10a Foreign tax credit . . . . . . . . . b Certain allowable credits (see instructions) . c Add lines 10a and 10b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10a 10b . . . . . . . . 10c Add lines 7 and 8 . . . . . . . . 11 Net income tax. Subtract line 10c from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16 12 13 Net regular tax. Subtract line 10c from line 7. If zero or less, enter -0- . . . Enter 25% (0.25) of the excess, if any, of line 12 (line 11 for corporations) over $25,000. See instructions . . . . . . . . . . . . . . . . . 14 Tentative minimum tax: • Individuals. Enter the amount from Form 6251, line 9. • Corporations. Enter -0-. • Estates and trusts. Enter the amount from Schedule I (Form 1041), line 52. 15 16 17 Enter the greater of line 13 or line 14 . . . . . . Subtract line 15 from line 11. If zero or less, enter -0Enter the smaller of line 6 or line 16 . . . . . . C corporations: See the line 17 instructions if there reorganization. For Paperwork Reduction Act Notice, see separate instructions. } . . . . . . . . . . has been . . . . . . . . . . . . . . . . . . . . an ownership 11 12 13 14 . . . . . . . . . change, . . . . . . . . . . . . acquisition, Cat. No. 12392F . . . or 15 16 17 Form 3800 (2023) Page 2 Form 3800 (2023) Part II Allowable Credit (continued) 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 sum of the non-passive activity credit amounts in Part IV, line 3, column (e) plus column (f) . . . . . . . . . . . . . . . . . 23 . . . Passive activity credit from line 3 of Part III, column (f) plus the sum of the passive activity credit amounts in Part IV, line 3, column (e) plus column (f) . 22 23 24 Enter the applicable passive activity credit allowed for 2023. 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 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 (g). See instructions . . . . . . . . . . . . . . . . . . . . . . . . 30 31 Reserved . 32 Passive activity credits from line 5 of Part III: combine column (f) with passive amounts in column (g). See instructions . . . . . . . . . . . . . 32 33 Enter the applicable passive activity credits allowed for 2023. See instructions . . 34 Carryforward of business credit to 2023. Enter the amount from line 5 of Part IV, column (f), and line 6 of Part IV, column (g). See instructions for statement to attach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 . . . . . . 33 Check this box if the carryforward was changed or revised from the original reported amount . 35 34 . Carryback of business credit from 2024. Enter the amount from line 5 of Part IV, column (e). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 36 Add lines 30, 33, 34, and 35 . 37 Enter the smaller of line 29 or line 36 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. . . . . . . . . . . . . . . . . . . . . . . . . 36 . . . . . . . . . . . . . . . . . . . . . 37 • 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 (2023) Page 3 Current Year General Business Credits (GBCs) (see instructions). If there is more than one credit amount to report on lines 1a through 1zz, line 3, or lines 4a through 4z, enter the number of items you have for that line in column (c) and complete Part V. Form 3800 (2023) Part III (b) Elective payment or transfer registration number (a) 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 jj zz 2 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 . . . . . Reserved (45Z) . . . . Form 8910 . . . . . Form 8911, Part II . . . 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 . . . Reserved (1gg) . . . Reserved (1hh) . . . Reserved (1ii) . . . . Reserved (1jj) . . . . Other credits . . . . Add lines 1a through 1zz . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (d) (c) Pass-through or transfer # items credit entity EIN (e) Credits from non-passive activities (g) (h) (f) Credit transfer election Gross elective amount (enter amounts Credits from payment election passive activities transferred out as a amount negative amount) (i) (j) Net elective Combine columns payment election (e), (f), and (g), less amount column (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Form 3800 (2023) Page 4 Current Year General Business Credits (GBCs) (see instructions). If there is more than one credit amount to report on lines 1a through 1zz, line 3, or lines 4a through 4z, enter the number of items you have for that line in column (c) and complete Part V. (continued) Form 3800 (2023) Part III (b) Elective payment or transfer registration number (a) Current year credits from: 3 4 a b c d e f g h i j k l m z 5 6 Form 8844 . . . . Specified credits: Form 3468, Part VI . Form 5884 . . . . Form 6478 . . . . Form 8586 . . . . Form 8835, Part II . Form 8846 . . . . Form 8900 . . . . Form 8941 . . . . Form 6765 ESB credit Form 8994 . . . . Form 3468, Part VII . Reserved (4l) . . . Reserved (4m) . . . Other specified credits Add lines 4a through 4z Add lines 2, 3, and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (d) (c) Pass-through or transfer # items credit entity EIN (e) Credits from non-passive activities (g) (h) (f) Credit transfer election Gross elective amount (enter amounts Credits from payment election passive activities transferred out as a amount negative amount) (i) (j) Net elective Combine columns payment election (e), (f), and (g), less amount column (i) Form 3800 (2023) Page 5 Form 3800 (2023) Part IV Carryovers of General Business Credits (GBCs) or Eligible Small Business Credits (ESBCs) (see instructions) (g) (b) (e) (f) (d) Eligible small Check if (c) Credit Carryforwards Pass-through business credit nonYear carrybacks to (excluding (ESBC) entity EIN passive current year ESBCs) carryforwards (a) Credits carried over to tax year 2023 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 jj zz 2 a b c d e f g h i j k l Form 3468, Part II (coal, gasification) . . . . . Form 7207 (manufacturing production) . . . . . Form 6765 (research) . . . . . . . . . . Form 3468, Part III (advanced energy) . . . . . Form 8826 (disabled access) . . . . . . . . Form 8835, Part II (renewable electricity) . . . . Form 7210 (clean hydrogen) . . . . . . . . Form 8820 (orphan drug) . . . . . . . . . Form 8874 (new markets) . . . . . . . . . Form 8881, Part I (pension plan startup) . . . . Form 8882 (employer-provided childcare) . . . . Form 8864 (biodiesel and renewable diesel) . . . Form 8896 (low sulfur diesel fuel) . . . . . . Form 8906 (distilled spirits) . . . . . . . . Form 3468, Part IV (advanced manufacturing) . . Form 8908 (energy-efficient home) . . . . . . Reserved . . . . . . . . . . . . . . Form 8910 (alternative motor vehicle) . . . . . Form 8911, Part II (alternative fuel refueling) . . . Form 8830 (enhanced oil recovery) . . . . . . Form 7213, Part II (zero-emission nuclear production) Form 3468, Part V (reserved) . . . . . . . . Form 8932 (differential wage) . . . . . . . . Form 8933 (carbon oxide sequestration) . . . . Form 8936, Part II (clean vehicle) . . . . . . . Reserved . . . . . . . . . . . . . . Form 8936, Part V (commercial clean vehicle) . . Form 8904 (oil and gas production) . . . . . . Form 7213, Part I (advanced nuclear production) . Form 8881, Part II (pension auto enrollment) . . . Form 8881, Part III (military spouse) . . . . . . Form 8864 (sustainable aviation fuel mixture) . . . Reserved . . . . . . . . . . . . . . Reserved . . . . . . . . . . . . . . Reserved . . . . . . . . . . . . . . Reserved . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . Credits for which only carryforwards are allowed: Form 5884-A (employee retention) . . . . . . Form 8586 (low-income housing) (pre-2008) . . . Form 8845 (Indian employment) . . . . . . . Form 8907 (nonconventional source fuel) . . . . Form 8909 (energy efficient appliance) . . . . . Form 8923 (mine rescue team training) . . . . . Form 8834 (qualified plug-in electric vehicle) . . . Form 8931 (agricultural chemicals security) . . . Form 1065-B (GBCs from electing partnership) . . Form 5884 (work opportunity) (pre-2007) . . . . Form 6478 (alcohol fuel) (pre-2005) . . . . . . Form 8846 (employer taxes) (pre-2007) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Form 3800 (2023) Page 6 Form 3800 (2023) Part IV Carryovers of General Business Credits (GBCs) or Eligible Small Business Credits (ESBCs) (see instructions) (continued) (a) Credits carried over to tax year 2023 (g) (b) (e) (f) (d) Eligible small Check if (c) Credit Carryforwards Pass-through business credit nonYear carrybacks to (excluding (ESBC) entity EIN passive current year ESBCs) carryforwards m Form 8900 (railroad track maintenance) (pre-2008) . . n Trans-Alaska pipeline liability fund credit . . . . . o Form 5884-A, Section A (employers affected by Hurricane Katrina, Rita, or Wilma) . . . . . . . . . . . p Form 5884-A, Section B (Hurricane Katrina housing) . q Form 5884-A, Section A (affected Midwestern disaster area employers) . . . . . . . . . . . . . r Form 5884-A, Section B (employer housing) . . . . s Form 5884-B (new hire retention) . . . . . . . t Form 8847 (contributions to community development corporations) . . . . . . . . . . . . . . u v w yy zz 3 4 a b c d e f g h i j k l m z 5 6 Form 8861 (welfare to work) . . . . . . . . . Form 8884 (New York Liberty Zone business employee) Form 8942 (therapeutic drug) . . . . . . . . . Other credits (see instructions) . . . . . . . . Add lines 1a through 1zz and 2a through 2yy . . . . Form 8844 (empowerment zone) . . . . . . . . Specified credits: Form 3468, Part VI (energy) . . . . . . . . . Form 5884 (work opportunity) . . . . . . . . . Form 6478 (biofuel producer) . . . . . . . . . Form 8586 (low-income housing) (post-2007) . . . . Form 8835 (renewable electricity) . . . . . . . Form 8846 (employer taxes) . . . . . . . . . Form 8900 (railroad track maintenance) . . . . . Form 8941 (employer health insurance) . . . . . Form 6765 ESB credit (research) . . . . . . . . Form 8994 (paid family and medical leave) . . . . Form 3468, Part VII (rehabilitation) (post-2007) . . . Reserved (4l) . . . . . . . . . . . . . . Reserved (4m) . . . . . . . . . . . . . . Other specified credits . . . . . . . . . . . Add lines 4a through 4z . . . . . . . . . . . Add lines 2zz, 3, and 5 . . . . . . . . . . . Form 3800 (2023) Page 7 Form 3800 (2023) Part V Breakdown of Aggregate Amounts on Part III for Facility-by-Facility, Multiple Pass-Through Entities, etc. (see instructions) (a) Line number from Part III (b) Elective payment or transfer registration number (c) Pass-through or transfer credit entity EIN (e) (d) Current year credits Current year credits from passive activity from non-passive before passive activity activities credit limitation (f) Credit transfer election amount (g) Gross elective payment election amount (h) Net elective payment election amount (i) Carryover of passive activity credit allowable in current year 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 36 37 38 Form 3800 (2023) Page 8 Form 3800 (2023) Part VI Breakdown of Aggregate Amounts in Part IV (see instructions) (a) Line number from Part IV (b) Check if non-passive (c) Year (d) Pass-through entity EIN (e) Credit carrybacks to current year (f) Carryforwards (excluding ESBCs) (g) Eligible small business credit (ESBC) carryforwards 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 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 Form 3800 (2023)
Extracted from PDF file 2023-federal-form-3800.pdf, last modified January 2024

More about the Federal Form 3800 Corporate Income Tax Tax Credit TY 2023

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 February 2024, so this is the latest version of Form 3800, fully updated for tax year 2023. 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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Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 1040 U.S. Individual Income Tax Return
1040 (Schedule B) Interest and Ordinary Dividends
Form W-3 Transmittal of Wage and Tax Statements
Form 941 Employer's Quarterly Federal Tax Return
Form 1120-H U.S. Income Tax Return for Homeowners Associations

Download all  tax forms View all 775 Federal Income Tax Forms


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 February 2024.

Show Sources >

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 thirteen 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:


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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