Instructions For Form 3800 - General Business Credit - Internal Revenue Service - 2011 Page 2
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any remaining unused ESBC on the
Determine your separate tax liability in
Credits reported on line 2 of all Parts III
following forms.
the carryback or carryforward year as
with boxes A, B, C, and D checked.
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follows.
Credits reported on Part II, line 25.
1. 2007 Form 6478, line 10.
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Non-ESBC credits reported on line 5 of
2. 2008 Form 6478, Alcohol and
1. Figure your tax for the carryback or
all Parts III with boxes A, B, C, and D
Cellulosic Biofuel Fuels Credit, line 14.
carryforward year as though you were
checked.
3. 2009 Form 6478, line 13.
married filing a separate return.
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ESBC credits reported on line 6 of all
4. 2010 Form 6478, line 14.
2. Figure your spouse’s tax in that
Parts III with boxes E, F, G, and H
year as though he or she was married
checked.
Enter “SBJA 2012” to the left of the
filing a separate return.
entry space used to include the unused
3. Add the amounts in steps (1)
Order in which credits are used. When
ESBC on each Form 6478.
and (2).
relevant, the components of the general
4. Divide the amount in step (1) by the
Note. Except for ESBCs, no part of the
business credit reported on Form 3800
amount in step (3). The result should be
unused credit for any year attributable to
arising in a single tax year are used in the
rounded to at least three decimal places.
any credit can be carried back to any tax
following order.
5. Multiply the decimal in step (4) by
year before the first tax year for which
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Investment credit (in the following
the total tax shown on your joint return for
that credit was first allowable. See Credit
order — rehabilitation credit, energy credit,
the carryback or carryforward year. The
Ordering Rule, later, to determine which
qualifying advanced coal project credit,
result is your separate tax liability and a
credits are allowed first.
qualifying gasification project credit,
carryback or carryforward credit is applied
If you have an unused credit after
qualifying advanced energy project credit,
against this amount only.
carrying it back 1 year (to each of the 5
and qualifying therapeutic discovery
preceding tax years, beginning with the
project credit) (Form 3468).
Although your carryback or
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earliest, for ESBCs), carry it forward to
Work opportunity credit (Form 5884).
carryforward of the credit is limited to your
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each of the 20 tax years after the year of
Alcohol and cellulosic biofuel fuels
separate tax liability, the amount of your
the credit. Any qualified business credits
credit (Form 6478).
refund resulting from the carryback or
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(as defined in section 196(c)) that are
Credit for increasing research activities
carryforward is further limited to your
unused after the last tax year of the
(Form 6765).
share of the joint overpayment. This is
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20-year carryforward period (or at the
Low-income housing credit
found by subtracting your separate tax
time an individual taxpayer dies or other
(Form 8586, Part I only).
liability (as determined above) from your
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taxpayer, such as a corporation or
Disabled access credit (Form 8826).
contribution toward the payment.
partnership, ceases to exist) may be
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Renewable electricity, refined coal, and
taken as a deduction in the earlier of:
Unless you have an agreement or
Indian coal production credit (Form 8835).
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The tax year following the last tax year
clear evidence of each spouse’s
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Empowerment zone and renewal
of the 20-year carryforward period, or
contribution toward the payment of the
community employment credit
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The tax year in which the individual
joint liability, your contribution includes
(Form 8844).
taxpayer dies or other taxpayer ceases to
the tax withheld on your wages and your
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Indian employment credit (Form 8845).
exist.
share of the joint estimated tax or tax paid
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Employer social security and Medicare
with the return. Your share of these
taxes paid on certain employee tips
Carryforward of the energy credit and
payments is found by using the same
(Form 8846).
the renewable electricity credit. If a
formula used in determining your
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Orphan drug credit (Form 8820).
grant is paid under Public Law 111-5,
separate tax liability. Substitute the joint
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New markets credit (Form 8874).
section 1603, for investment in energy
estimated tax, or tax paid with the return,
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Credit for small employer pension plan
property or renewable electricity property,
for the tax in step (5). If the original return
startup costs (Form 8881).
any carryforward of the energy credit or
for the carryback year resulted in an
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renewable electricity credit related to that
Credit for employer-provided child care
overpayment, reduce your contribution by
property is reduced to recapture the
facilities and services (Form 8882).
your share of the refund.
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unused portion of the credit.
Qualified railroad track maintenance
credit (Form 8900).
Attach a copy of the computation to
Change in Filing or Marital
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Biodiesel and renewable diesel fuels
your amended return or application for
Status
credit (Form 8864).
tentative refund.
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Low sulfur diesel fuel production credit
Your general business credit is limited to
Credit Ordering Rule
(Form 8896).
your tax liability. Therefore, if you filed a
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Distilled spirits credit (Form 8906).
joint return in a carryback or carryforward
General business credits reported on
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Nonconventional source fuel credit
year and your marital status or filing
Form 3800 are treated as used on a
(Form 8907).
status has changed, you may need to
first-in, first-out basis by offsetting the
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Energy efficient home credit
figure your separate tax liability in that
earliest-earned credits first. Therefore, the
(Form 8908).
carryback or carryforward year. This
order in which the credits are used in any
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Energy efficient appliance credit
would apply if:
tax year is:
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(Form 8909).
You filed as single in the credit year,
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Carryforwards to that year, the earliest
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Alternative motor vehicle credit
but filed a joint return in the carryback or
ones first;
(Form 8910).
carryforward year;
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The general business credit earned in
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Alternative fuel vehicle refueling
You filed a joint return in the credit
that year; and
property credit (Form 8911).
year, but filed a joint return with a different
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The carryback to that year.
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Mine rescue team training credit
spouse in the carryback or carryforward
(Form 8923).
year; or
If your general business credits
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Agricultural chemicals security credit
You were married and filed a separate
exceed your tax liability limit, the credits
(Form 8931).
return in the credit year, but filed a joint
are used in the following order and based
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Credit for employer differential wage
return with the same or a different spouse
on the order shown under Order in which
payments (Form 8932).
in the carryback or carryforward year.
credits are used below.
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