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the cooperative had claimed the entire

1065-B), Partner’s Share of Income

report this credit on Form 990-T, Exempt

credit.

(Loss) From an Electing Large

Organization Business Income Tax

Partnership, you received from electing

Return.

Line 1c

•

large partnerships (ELPs).

Eligible small employers (other than

Research credit limitation. If you are

tax-exempt eligible small employers) will

Line 1zz

an individual, the amount of the research

enter the credit from Form 8941, line 16

Enter any carryforward to 2011 of any

or line 18.

credit that may be included on line 1c is

unused credit from:

limited to the amount of tax attributable to

See the Instructions for Form 8941 for

•

Form 3468 (for years prior to 2008 for

your taxable income from the sole

more information.

the rehabilitation credit) (for tax years

proprietorship or your interest in the

beginning before October 4, 2008, for the

Paperwork Reduction Act Notice. We

pass-through entity (partnership, S

energy credit);

ask for the information on this form to

corporation, estate, or trust) generating

•

Form 5884 for years prior to 2007;

carry out the Internal Revenue laws of the

the credit. Figure the research credit

•

Form 6478 for years prior to 2005;

United States. You are required to give us

limitation separately for each sole

•

Form 8846 for years prior to 2007; or

the information. We need it to ensure that

proprietorship or pass-through entity by

•

Form 8900 for years prior to 2008.

you are complying with these laws and to

using the following formula:

allow us to figure and collect the right

Also use line 1zz to enter any

Taxable income attributable to the sole

amount of tax.

carryforward to 2011 of any unused credit

proprietorship or your interest in the

from general business credits no longer

You are not required to provide the

pass-through entity

covered on Form 3800 due to, and not

information requested on a form that is

Line 11 ×

limited to, expiration of a tax provision.

subject to the Paperwork Reduction Act

Your taxable income for the year

The following list identifies these credits.

unless the form displays a valid OMB

•

The sum of the fractions used for

Trans-Alaska pipeline liability fund

control number. Books or records relating

determining the limits cannot exceed one.

credit.

to a form or its instructions must be

•

The research credit used to determine the

Credit for employers affected by

retained as long as their contents may

limitation is the sum of the current year

Hurricane Katrina, Rita, or Wilma (Form

become material in the administration of

credit (determined without regard to the

5884-A, Section A only).

any Internal Revenue law. Generally, tax

•

limitation), any carryforwards of the credit

Hurricane Katrina housing credit (Form

returns and return information are

not used in prior years, and any carryback

5884-A, Section B only).

confidential, as required by Internal

•

of the credit from 2012. For information

Credit for affected Midwestern disaster

Revenue Code section 6103.

on how to compute your taxable income

area employers (Form 5884-A, Section A

The time needed to complete and file

for the year, your taxable income

only).

this form will vary depending on individual

attributable to the sole proprietorship, or

•

Employer housing credit (Form 5884-A,

circumstances. The estimated burden for

your interest in the pass-through entity,

Section B only).

individual taxpayers filing this form is

see Regulations sections 1.41-7(c) and

•

Enhanced oil recovery credit (Form

approved under OMB control number

1.53-3.

8830).

1545-0074 and is included in the

•

Credit for contributions to selected

If in the current tax year you had no

estimates shown in the instructions for

taxable income attributable to a particular

community development corporations

their individual income tax return. The

(Form 8847).

business interest, you cannot claim any

estimated burden for all other taxpayers

•

research credit this year related to that

Welfare-to-work credit (Form 8861).

who file this form is shown below.

•

New York Liberty Zone business

business.

employee credit (Form 8884).

If any of your research credit is not

Recordkeeping . . . . . . .

XX hr., XX min.

allowed to be used because of this

Only Part III with box C checked is to

Learning about the

be used with a line 1zz credit entry under

limitation, see Carryback and

law or the form . . . . . . . .

XX hr., XX min.

Carryforward of Unused Credit.

column (c). No EINs are required under

column (b). If the amount entered on line

Preparing, copying,

Line 1f

assembling, and sending

1zz is for more than one of the above

Cooperatives, estates, and trusts: enter

the form to the IRS . . . . .

XX hr., XX min.

credits noted, see the instructions for

the amount from Form 8835, line 12, and

Part I, line 4 for the statement to attach.

If you have comments concerning the

the applicable part of the amount from

Line 4h

accuracy of these time estimates or

Form 8835, line 32. All others: enter the

suggestions for making this form simpler,

amount from Form 8835, line 10, and the

Form 8941 filers:

•

we would be happy to hear from you. See

Tax-exempt eligible small employers,

applicable part of the amount from Form

the instructions for the tax return with

8835, line 30. Do not enter an amount

other than certain farmers’ cooperatives,

which this form is filed.

do not report the credit for small employer

from Form 8835 that is included on Form

3800, line 4e.

health insurance premiums on line 4h.

Eligible tax-exempt small employers will

Line 1bb

Enter the total of the amounts shown in

box 7 of the Schedules K-1 (Form

-6-

Instructions For Form 3800 - General Business Credit - Internal Revenue Service - 2011 Page 6

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