Instructions For Form 3800 - General Business Credit - Internal Revenue Service - 2011 Page 2
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6Note. Except for ESBCs, no part of the
4. Divide the amount in step (1) by the
arising in a single tax year are used in the
unused credit for any year attributable to
amount in step (3). The result should be
following order.
any credit can be carried back to any tax
rounded to at least three decimal places.
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Investment credit (in the following
year before the first tax year for which
5. Multiply the decimal in step (4) by
order — rehabilitation credit, energy credit,
that credit was first allowable. See Credit
the total tax shown on your joint return for
qualifying advanced coal project credit,
Ordering Rule, later, to determine which
the carryback or carryforward year. The
qualifying gasification project credit,
credits are allowed first.
result is your separate tax liability and a
qualifying advanced energy project credit,
carryback or carryforward credit is applied
If you have an unused credit after
and qualifying therapeutic discovery
against this amount only.
carrying it back 1 year (to each of the 5
project credit) (Form 3468).
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preceding tax years, beginning with the
Work opportunity credit (Form 5884).
Although your carryback or
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earliest, for ESBCs), carry it forward to
Alcohol and cellulosic biofuel fuels
carryforward of the credit is limited to your
each of the 20 tax years after the year of
credit (Form 6478).
separate tax liability, the amount of your
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the credit. Any qualified business credits
Credit for increasing research activities
refund resulting from the carryback or
(as defined in section 196(c)) that are
(Form 6765).
carryforward is further limited to your
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unused after the last tax year of the
Low-income housing credit
share of the joint overpayment. This is
20-year carryforward period (or at the
(Form 8586, Part I only).
found by subtracting your separate tax
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time an individual taxpayer dies or other
Disabled access credit (Form 8826).
liability (as determined above) from your
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taxpayer, such as a corporation or
Renewable electricity, refined coal, and
contribution toward the payment.
partnership, ceases to exist) may be
Indian coal production credit (Form 8835).
Unless you have an agreement or
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taken as a deduction in the earlier of:
Empowerment zone and renewal
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clear evidence of each spouse’s
The tax year following the last tax year
community employment credit
contribution toward the payment of the
of the 20-year carryforward period, or
(Form 8844).
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joint liability, your contribution includes
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The tax year in which the individual
Indian employment credit (Form 8845).
the tax withheld on your wages and your
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taxpayer dies or other taxpayer ceases to
Employer social security and Medicare
share of the joint estimated tax or tax paid
exist.
taxes paid on certain employee tips
with the return. Your share of these
(Form 8846).
Carryforward of the energy credit and
payments is found by using the same
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Orphan drug credit (Form 8820).
the renewable electricity credit. If a
formula used in determining your
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New markets credit (Form 8874).
grant is paid under Public Law 111-5,
separate tax liability. Substitute the joint
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Credit for small employer pension plan
section 1603, for investment in energy
estimated tax, or tax paid with the return,
startup costs (Form 8881).
property or renewable electricity property,
for the tax in step (5). If the original return
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Credit for employer-provided child care
any carryforward of the energy credit or
for the carryback year resulted in an
facilities and services (Form 8882).
renewable electricity credit related to that
overpayment, reduce your contribution by
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Qualified railroad track maintenance
property is reduced to recapture the
your share of the refund.
credit (Form 8900).
unused portion of the credit.
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Attach a copy of the computation to
Biodiesel and renewable diesel fuels
Change in Filing or Marital
your amended return or application for
credit (Form 8864).
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Status
tentative refund.
Low sulfur diesel fuel production credit
(Form 8896).
Your general business credit is limited to
Credit Ordering Rule
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Distilled spirits credit (Form 8906).
your tax liability. Therefore, if you filed a
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General business credits reported on
Nonconventional source fuel credit
joint return in a carryback or carryforward
Form 3800 are treated as used on a
(Form 8907).
year and your marital status or filing
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first-in, first-out basis by offsetting the
Energy efficient home credit
status has changed, you may need to
earliest-earned credits first. Therefore, the
(Form 8908).
figure your separate tax liability in that
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order in which the credits are used in any
Energy efficient appliance credit
carryback or carryforward year. This
tax year is:
(Form 8909).
would apply if:
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Carryforwards to that year, the earliest
Alternative motor vehicle credit
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You filed as single in the credit year,
ones first;
(Form 8910).
but filed a joint return in the carryback or
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The general business credit earned in
Alternative fuel vehicle refueling
carryforward year;
that year; and
property credit (Form 8911).
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You filed a joint return in the credit
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The carryback to that year.
Mine rescue team training credit
year, but filed a joint return with a different
(Form 8923).
If your general business credits
spouse in the carryback or carryforward
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Agricultural chemicals security credit
exceed your tax liability limit, the credits
year; or
(Form 8931).
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are used in the following order and based
You were married and filed a separate
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Credit for employer differential wage
on the order shown under Order in which
return in the credit year, but filed a joint
payments (Form 8932).
credits are used below.
return with the same or a different spouse
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Carbon dioxide sequestration credit
in the carryback or carryforward year.
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Credits reported on line 2 of all Parts III
(Form 8933).
with boxes A, B, C, and D checked.
Determine your separate tax liability in
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Qualified plug-in electric drive motor
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Credits reported on Part II, line 25.
the carryback or carryforward year as
vehicle credit (Form 8936).
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Non-ESBC credits reported on line 5 of
follows.
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Qualified plug-in electric vehicle credit
all Parts III with boxes A, B, C, and D
1. Figure your tax for the carryback or
(Form 8834, Part I only).
checked.
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carryforward year as though you were
Credit for small employer health
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ESBC credits reported on line 6 of all
married filing a separate return.
insurance premiums (Form 8941).
Parts III with boxes E, F, G, and H
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2. Figure your spouse’s tax in that
New hire retention credit
checked.
year as though he or she was married
(Form 5884-B).
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Order in which credits are used. When
filing a separate return.
General credits from an electing large
3. Add the amounts in steps (1)
relevant, the components of the general
partnership (Schedule K-1 (Form
and (2).
business credit reported on Form 3800
1065-B)).
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