Form 3800, General Business Credit
Form 3800 gathers all of your general business credits in one place, applies the overall limit, and carries the allowed amount to your tax return. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 3800?
Form 3800, General Business Credit, is the summary form for dozens of individual business credits: the investment credit from Form 3468, the work opportunity credit, the research credit, energy credits, and many others. Each source credit is figured on its own form, then listed on Form 3800, which totals them and applies the tax liability limitation.
The form also tracks carrybacks and carryforwards of unused credits and, in recent revisions, handles elective payment and credit transfer elections under sections 6417 and 6418. That is why the current form runs many pages: most filers complete only the lines for credits they actually have.
Who files 3800?
- Business owners claiming more than one general business credit in the same year
- Anyone with a general business credit carryback or carryforward from another year
- Partnerships, S corporations, and their owners passing credits through on Schedules K-1
- Entities making elective payment or credit transfer elections for clean energy credits
How to fill out 3800
- Figure each individual credit on its source form first, such as Form 3468 or Form 6765.
- List each credit on the appropriate line of Part III, using a separate Part III for each category the instructions require.
- Add any carryforwards from prior years or carrybacks from the following year.
- Work through Parts I and II to apply the tax liability limitation and find the credit allowed this year.
- Download the completed PDF and attach it to your income tax return along with the source credit forms.
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Frequently asked questions
Do I need Form 3800 for a single credit?
Often yes. Most general business credits must pass through Form 3800 so the overall limitation can be applied, even when you claim only one. The instructions for each source credit form say when 3800 is required.
What happens to credit I cannot use this year?
Unused general business credit is generally carried back one year and then forward, and Form 3800 is where those carryovers are tracked. See the current instructions for the carryover periods that apply to your credit.
Why does the form have so many pages?
Part III lists every general business credit the tax code offers, and separate copies are needed for different credit categories, including passthrough credits and elective payment elections. You only complete the lines that apply to you.