Form 3800 - General Business Credit

The Federal Form 3800, also known as the General Business Credit, is used by filers to claim various general business credits. This form calculates the total amount of business tax credits that can be claimed in a single tax year and is also used to report carryovers of credits from previous years.

Credits that can be claimed on Form 3800

• Research credit
• Work opportunity credit
• Empowerment zone employment credit
• Renewable electricity production credit
• Low-income housing credit
• Distilled spirits credit
• Credit for small employer health insurance premiums
• Credit for employer-provided child care facilities and services
• Biodiesel and renewable diesel fuels credit
• Low sulfur diesel fuel production credit
• Credit for producing oil from marginal wells
• Credit for enhanced oil recovery costs
• Credit for reforestation costs
• Credit for energy-efficient improvements to existing homes

To claim credits carried over from a prior year, taxpayers must provide detailed information, including:

Information required for carryover credits

• The tax year the credit originated
• The amount of the credit reported on the original return
• The amount of credit allowed for that year
• Whether the total carryforward amount was changed from the originally reported amount
• The type of credit(s) involved