Instructions For Form 3800 - General Business Credit - Internal Revenue Service - 2011 Page 6
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received from more than one source and
credit that may be included on line 1c is
Form 3468 (for years prior to 2008 for
one of the sources is a pass-through
limited to the amount of tax attributable to
the rehabilitation credit) (for tax years
entity. Column (b) is only completed for
beginning before October 4, 2008, for the
your taxable income from the sole
any Part III with box A, B, E, or F
energy credit);
proprietorship or your interest in the
checked.
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pass-through entity (partnership, S
Form 5884 for years prior to 2007;
corporation, estate, or trust) generating
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Form 6478 for years prior to 2005;
the credit. Figure the research credit
Allocation of Certain Credits
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Form 8846 for years prior to 2007; or
limitation separately for each sole
The aggregate amount from each credit
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Form 8900 for years prior to 2008.
proprietorship or pass-through entity by
form is usually reported on the
using the following formula:
appropriate line of Form 3800, Part III, for
Also use line 1zz to enter any
the applicable boxes A, B, E, and F, to
Taxable income attributable to the sole
carryforward to 2011 of any unused credit
reflect self-generated credit sources and
proprietorship or your interest in the
from general business credits no longer
all pass-through entity sources. However,
pass-through entity
covered on Form 3800 due to, and not
certain credits have limitations imposed.
Line 11 ×
limited to, expiration of a tax provision.
Your taxable income for the year
They include:
The following list identifies these credits.
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Form 3468, Part III, line 12p – $4,000
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Trans-Alaska pipeline liability fund
limitation for qualified small wind energy
The sum of the fractions used for
credit.
property (reported on line 4a);
determining the limits cannot exceed one.
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Form 8826, line 8 – $5,000 limitation
Credit for employers affected by
The research credit used to determine the
for the overall credit (reported on line 1e);
Hurricane Katrina, Rita, or Wilma (Form
limitation is the sum of the current year
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Form 8881, line 5 – $500 limitation for
5884-A, Section A only).
credit (determined without regard to the
the overall credit (reported on line 1j);
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Hurricane Katrina housing credit (Form
limitation), any carryforwards of the credit
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Form 8882, line 7 – $150,000 limitation
5884-A, Section B only).
not used in prior years, and any carryback
for the overall credit (reported on line 1k);
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of the credit from 2012. For information
Credit for affected Midwestern disaster
and
on how to compute your taxable income
area employers (Form 5884-A, Section A
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Form 8931, line 8 – $2 million limitation
only).
for the year, your taxable income
for the overall credit (reported on line 1v).
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attributable to the sole proprietorship, or
Employer housing credit (Form 5884-A,
your interest in the pass-through entity,
Section B only).
In situations where there is a limitation
see Regulations sections 1.41-7(c) and
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on the credit amount, the limited amount
Enhanced oil recovery credit (Form
1.53-3.
allowed is allocated pro-rata and anything
8830).
above the limitation is lost.
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Credit for contributions to selected
If in the current tax year you had no
community development corporations
taxable income attributable to a particular
Line Changes From Source Forms
(Form 8847).
business interest, you cannot claim any
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Welfare-to-work credit (Form 8861).
The credit from the following source forms
research credit this year related to that
are reported on Form 3800, Part III, as
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New York Liberty Zone business
business.
indicated.
employee credit (Form 8884).
If any of your research credit is not
Form 3800,
Only Part III with box C checked is to
Source Form Line Number
allowed to be used because of this
Part III
be used with a line 1zz credit entry under
limitation, see Carryback and
column (c). No EINs are required under
Form 8826
Line 8
Line 1e
Carryforward of Unused Credit, earlier.
column (b).
Form 8874
Line 3
Line 1i
Line 1f
Note. If an amount is entered on line
Form 8881
Line 5
Line 1j
Cooperatives, estates, and trusts: enter
1zz, see the instructions for Part I, line 4
Form 8882
Lines 7 or 9
Line 1k
the amount from Form 8835, line 12, and
for the statement to attach.
the applicable part of the amount from
Form 8896
Lines 8 or 10 Line 1m
Form 8835, line 32. All others: enter the
Line 4h
amount from Form 8835, line 10, and the
Form 8941 filers:
applicable part of the amount from Form
Lines 1a and 4a
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8835, line 30. Do not enter an amount
Tax-exempt eligible small employers,
If you are a cooperative described in
from Form 8835 that is included on Form
other than certain farmers’ cooperatives,
section 1381(a), you must allocate to your
3800, line 4e.
do not report the credit for small employer
patrons the investment credit in excess of
health insurance premiums on line 4h.
your tax liability limit. Allocate to your
Eligible tax-exempt small employers will
Line 1bb
patrons the portion, if any, of the
report this credit on Form 990-T, Exempt
Enter the total of the amounts shown in
investment credit on line 6 or line 36 in
Organization Business Income Tax
excess of line 16a or line 29, respectively.
box 7 of the Schedules K-1 (Form
Return.
While any excess is allocated to patrons,
1065-B), Partner’s Share of Income
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Eligible small employers (other than
any credit recapture applies as if you as
(Loss) From an Electing Large
tax-exempt eligible small employers) will
the cooperative had claimed the entire
Partnership, you received from electing
enter the credit from Form 8941, line 16
credit.
large partnerships (ELPs).
or line 18.
Line 1c
Line 1zz
See the Instructions for Form 8941 for
more information.
Research credit limitation. If you are
Enter any carryforward to 2011 of any
an individual, the amount of the research
unused credit from:
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