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Part I. Current Year Credit

Line 5

Carbon dioxide sequestration credit

(Form 8933).

Use line 5 only when you amend your

for Credits Not Allowed

•

Qualified plug-in electric drive motor

2011 return to carry back unused credits

vehicle credit (Form 8936).

Against Tentative

from 2012. Enter the amount that is

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Qualified plug-in electric vehicle credit

reported from line 2 of Part III with box D

Minimum Tax (TMT)

(Form 8834, Part I only).

checked.

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Credit for small employer health

Note. Individuals claiming the research

Complete all Parts III before

insurance premiums (Form 8941).

credit from a sole proprietorship or

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completing Part I and Part II. See

New hire retention credit

pass-through entity do not include any

Part III. General Business Credits

(Form 5884-B).

CAUTION

carryback of that credit on line 5. Instead,

or Eligible Small Business Credits for

•

General credits from an electing large

include the carryback when figuring the

more information.

partnership (Schedule K-1 (Form

research credit limitation on line 1c of any

1065-B)).

Parts III with the applicable box A or B

Line 3

checked.

Enter the applicable passive activity credit

Although these credits are

aggregated on Form 3800, keep a

amount allowed from Form 8582-CR,

TIP

Part II. Allowable Credit

Passive Activity Credit Limitations, or

separate record of each credit,

including whether the credit was an

Form 8810, Corporate Passive Activity

Line 10b

eligible small business credit, to ensure

Loss and Credit Limitations. The passive

Enter the total credit, if any, from Form

proper accounting of the credits.

activity credit amount allowed on line 3

1040, lines 48 through 52 (or Form

only applies to the general business

1040NR, lines 46 through 49); Form

credits not allowed against TMT from Part

8396, line 9; Form 8834, lines 23 and 30;

I, line 2, plus any prior year unallowed

Specific Instructions

Form 8859, line 9; Form 8910, line 22;

passive activity credit from general

Form 8911, line 19; Form 8936, line 15;

business credits not allowed against TMT.

Complete and attach the appropriate

and Schedule R (Form 1040), line 22.

credit forms used to figure your current

Generally, a passive activity is a trade

year credit. Generally, if you are a

Line 13

or business in which you did not

taxpayer that is not a partnership or S

materially participate. Generally, rental

See section 38(c)(6) for special rules that

corporation, and your only source for a

activities are passive activities, whether or

apply to married couples filing separate

credit listed in Form 3800, Part III, is from

not you materially participated. See Form

returns, controlled corporate groups,

a partnership, S corporation, estate, trust,

8582-CR or Form 8810 for details.

regulated investment companies, real

or cooperative, you are not required to

estate investment trusts, estates, and

complete the source credit form or attach

Line 4

trusts.

it to Form 3800. The following exceptions

Enter the amount of all carryforwards to

apply:

Line 16b

2011 of unused credits that are reported

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You are claiming the investment credit

Section 168(k)(4) allows a corporation to

from line 2 of Part III with box C checked.

(Form 3468) or the biodiesel and

elect to claim a refundable credit for

renewable diesel fuels credit (Form 8864)

For each credit, attach a statement

certain unused research credits in lieu of

in Part III with box A, B, E, or F checked.

with the following information.

the special depreciation allowance for

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The taxpayer is an estate or trust and

Show the tax year the credit originated,

eligible qualified property.

the source credit can be allocated to

the amount of the credit as reported on

If the corporation made an election to

beneficiaries. For more details, see the

the original return, and the amount

increase the research credit or minimum

Instructions for Form 1041, U.S. Income

allowed for that year. Also state whether

tax credit limitations for its first tax year

Tax Return for Estates and Trusts,

the total carryforward amount was

ending after March 31, 2008, it can

Schedule K-1, box 13.

changed from the originally reported

choose not to have the election apply to

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The taxpayer is a cooperative and the

amount and identify the type of credit(s)

extension property (defined below).

source credit can or must be allocated to

involved. If the revised carryforward

Otherwise, the original election continues

patrons. For more details, see the

amount relates to unused additional

to apply to both eligible qualified property

Instructions for Form 1120-C, U.S.

research credits, attach an additional

and extension property. However, in this

Income Tax Return for Cooperative

schedule detailing the changes to the

case, separate bonus depreciation

Associations, Schedule J, line 5c.

originally reported Form 6765 information

amounts, maximum increase amounts,

for all originating credit years applicable.

Assembling Form 3800. To ensure

and maximum amounts are computed for

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For each carryback year, show the year

Form 3800 is correctly processed,

eligible qualified property and for

and the amount of the credit allowed after

assemble Form 3800 in the following

extension property. If the corporation did

you applied the carryback.

order.

not make the election for its first tax year

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For each carryforward year, show the

ending after March 31, 2008, it can make

1. Page 1.

year and the amount of the credit allowed

the election only for extension property for

2. Page 2.

after you applied the carryforward.

its first tax year ending after December

3. Part III with box I checked.

31, 2008. For tax year 2010, the election

Note. Individuals claiming the research

4. All Parts III with box A checked.

applied to extension property only.

credit from a sole proprietorship or

5. All Parts III with box B checked.

pass-through entity do not include any

S corporations that make the election

6. Part III with box C checked.

carryforward of that credit on line 4.

to accelerate the credit can use the credit

7. Part III with box D checked.

Instead, include the carryforward when

only against the built-in gains tax. See the

8. All Parts III with box E checked.

figuring the research credit limitation on

Instructions for Schedule D (Form

9. All Parts III with box F checked.

line 1c of any Parts III with the applicable

1120S), line 20. Corporations that file

10. Part III with box G checked.

box A or B checked and attach the

Form 1120-REIT or Form 1120-RIC must

11. Part III with box H checked.

statement required above.

apply the credit first against the built-in

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Instructions For Form 3800 - General Business Credit - Internal Revenue Service - 2011 Page 3

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