# Form 3800: claiming the general business credit for 2025

- **Canonical URL:** https://formspedia.com/us/form-3800/
- **Last updated:** 2026-11-08
- **Country & Language:** United States (`en-US`)
- **Form:** Form 3800
- **Revision:** 2025
- **Issuing Agency:** Internal Revenue Service
- **Tax Area:** Business and corporate tax
- **Who Must File:** Taxpayers claiming any general business credit, attached to their income tax return
- **Filing Method:** Attached, with all pages and the source credit forms, to the income tax return
- **Legal Basis / Statute:** 26 U.S.C. 38, 39, 6417 and 6418
- **Official Form PDF:** https://www.irs.gov/pub/irs-pdf/f3800.pdf

Form 3800 is where an individual, corporation, estate or trust brings together its general business credits after each one has been figured on its own source form: Form 6765 for the research credit, for example, or Form 3468 for the investment credits. It then works out how much of the total your 2025 tax can absorb, what carries back or forward, and, for certain energy and manufacturing credits, what is paid out or sold. The 2025 form has nine pages in six parts, and the header says all pages go with the return.

### Who files Form 3800 and who completes only part of it

To claim any of the general business credits you file Form 3800 together with the credit source form or forms. If your only source for a credit is a partnership, S corporation, estate, trust or cooperative, you report the credit directly on Form 3800 without the source form. That shortcut does not apply when the credit is an Inflation Reduction Act credit that was transferred under section 6418, when it is the investment credit on Form 3468, when you are an estate or trust that must allocate the credit to beneficiaries, or when you are a cooperative allocating it to patrons.

Some filers use only parts of the form:

- Partnerships and S corporations that make an elective payment election (EPE), transfer a credit, or buy a transferred credit fill in the name and identifying number on page 1 and the lines of Parts III and V for those credits only, and attach the form to Form 1065 or Form 1120-S.

- An organization filing Form 990-T that has no unrelated business taxable income does not need to complete Parts I and II.

- Tax-exempt eligible small employers, other than certain farmers' cooperatives, report the small employer health insurance premiums credit on Form 990-T, Part III, line 6f, not on Form 3800, Part III, line 4h.

- Partners other than pass-through partners use Form 8978 and Schedule A (Form 8978) to figure their reporting year tax net of credits; carryforwards that result go on the next year's Form 3800, Parts IV and VI.

### The order in which the 2025 form is filled in

The instructions say to complete the applicable lines of Part III, columns (a) through (h), Part IV, columns (a) through (f), Part V, columns (a) through (h)(2), and Part VI, columns (a) through (f), before touching Parts I and II. The columns that record how much credit was actually used against tax (Part III column (i), Part IV column (g), Part V columns (i)(1) and (i)(2)) depend on Part II and are finished after it.

| Part | Page | What goes there |
| --- | --- | --- |
| Items A and B | 1 | A: whether you are both a CAMT applicable corporation and a BEAT applicable taxpayer. B: whether Part III, column (f) has an entry, and how many transfer election statements are attached. |
| Part I, lines 1-6 | 1 | Credits not allowed against tentative minimum tax, split into non-passive and passive amounts, plus non-passive carryforwards (line 4) and carrybacks from 2026 (line 5). |
| Part II, lines 7-38 | 1-2 | The tax limit in four sections: A for section 38(c)(1), B for the empowerment zone credit, C for specified credits under section 38(c)(4), D for the credit allowed (line 38). |
| Part III | 3-4 | Current-year credits by source form: lines 1a-1zz, line 3 (Form 8844), lines 4a-4z (specified credits), totals on lines 2, 5 and 6. |
| Part IV | 5-7 | Carryovers to 2025: the same credits on lines 1a-1zz, expired credits on lines 2a-2zz, Form 8844 on line 3, specified credits on lines 4a-4z, total on line 7. |
| Part V | 8 | A breakdown of Part III amounts by facility, registration number or pass-through entity, 15 rows. |
| Part VI | 9 | A breakdown of Part IV amounts by originating year and pass-through entity, 35 rows. |

### Part III, column by column

Each row of Part III is a credit named by its source form and part, for example line 1b for Form 7207 or line 1c for Form 6765. The image marks the passive and election columns on page 3. Grey cells on the printed form mean that column does not apply to that line.

| Column | What you enter |
| --- | --- |
| (a) No. of items | The number of facilities or pass-through entities you listed for that credit in Part V. Leave it blank if you used no Part V breakdown. |
| (b) Registration number | The IRS registration number shown on the source credit form, only if you are making an EPE or transfer election. With several facilities, the first number listed in Part V. |
| (c) EIN | The EIN of the partnership, S corporation or other pass-through entity on your Schedule K-1, the cooperative on Form 1099-PATR, or the transferor of a purchased credit. With several, the one giving you the largest amount. |
| (d) | Credits from passive activities, before the Form 8582-CR or Form 8810 limit. |
| (e) | Credits not subject to the passive activity limits because you materially participate. |
| (f) Transfer election amount | A credit you sold as a negative amount; a credit you bought as a positive amount. |
| (g) | Column (e) plus column (f) plus the column (d) credit allowed after the passive activity limit. |
| (h) Gross EPE amount | The total credit for which an EPE is made, before Part II limits. |
| (i) | The part of column (g) used against tax in Part II, applied in the credit ordering set out in the instructions. |
| (j) Net EPE amount | The smaller of column (h) or column (g) minus column (i). With no tax liability in Part II, column (j) equals column (h). |

The shading follows the election rules. On line 1l (Form 8864, the biodiesel and small agri-biodiesel producer credit) columns (b) and (f) are open and column (h) is grey: that credit can be transferred but is not on the EPE list. On line 1o (Form 3468, Part IV, the advanced manufacturing investment credit under section 48D) column (h) is open and column (f) is grey.

**Line-specific limits.** Eligible small businesses enter the research credit on line 4i, everyone else on line 1c. For this purpose an eligible small business is a corporation whose stock is not publicly traded, a partnership or a sole proprietorship with average annual gross receipts of no more than $50 million for the three preceding tax years. Individuals can include the research credit only up to the tax on their taxable income from the business or pass-through interest that produced it, figured separately for each one. Line 1e (disabled access credit, Form 8826) takes no more than $5,000, and line 1k (employer-provided childcare, Form 8882) no more than $150,000; any amount above those caps is lost.

The totals on line 6 go to different places depending on the filer:

| Amount | Where it is reported |
| --- | --- |
| Line 6, column (h), partnership | Form 1065, line 29; the same amount is copied to column (j) |
| Line 6, column (h), S corporation | Form 1120-S, line 24d; copied to column (j) |
| Line 6, column (j), corporation | Form 1120, Schedule J, line 22a |
| Line 6, column (j), individual | Schedule 3 (Form 1040), line 13c |
| Line 6, column (j), estate or trust | Form 1041, Schedule G, line 18a |
| Line 6, column (j), exempt organization | Form 990-T, Part III, line 6g |

Other Form 1120 and Form 1041 variants have their own lines, listed in the instructions under Line 6, column (j).

### Elective payment and transfer elections

Section 6417 lets an applicable entity treat certain credits as a payment of tax, which can produce a refund. Applicable entities are tax-exempt organizations, state, local, territorial and Indian tribal governments, the Tennessee Valley Authority, Alaska Native Corporations and rural electric cooperatives. Other taxpayers, including partnerships and S corporations, can elect only for three credits: carbon oxide sequestration (Form 8933, Part III), clean hydrogen production (Form 7210, Part IV) and advanced manufacturing production (Form 7207, Part II). The section 48D advanced manufacturing investment credit has its own payment election, reported on line 1o, column (h).

Section 6418 works the other way: an eligible taxpayer that is not an applicable entity sells all or part of a credit to an unrelated person for cash. The transferable credits are listed in the instructions; they include the Form 3468 energy and clean electricity investment credits and, for fuel sold or used after June 30, 2025, the small agri-biodiesel producer credit on Form 8864. When an energy, section 48C or clean electricity investment credit is transferred, the section 50(c) basis reduction applies to the property as if the seller had used the credit.

Both elections follow the same four steps in the instructions:

- Get a registration number for each facility or property through the IRS pre-filing registration tool (Pub. 5884 describes it) before completing the election on Form 3800.

- Complete the source credit form and enter the registration number on it.

- Complete Form 3800, first applying the credit against any tax in Parts I and II, then the election lines in Part III. With more than one facility for the same credit, complete Part V first and put the combined amount in Part III.

- Attach the source forms, Form 3800 and, for transfers, Schedule A (Form 3800) to the return.

Seller and buyer each attach a transfer election statement to their return for the year of the transfer. Schedule A (Form 3800) can serve, or any other document with the required information (such as a purchase and sale agreement) in a file named "Transfer Election Statement". When filing electronically, both parties sign and attach it as a PDF named "Schedule A Form 3800".

The buyer takes the credit into account in its first tax year ending with or after the seller's tax year. Buying partnerships and S corporations pass the credit to owners on Schedule K-1 (Form 1065), box 15, code BC, or Schedule K-1 (Form 1120-S), box 13, code BC. A noncorporate buyer, a personal service corporation or a closely held corporation applies sections 38 and 469 and files Form 8582-CR or Form 8810.

An EPE for the carbon oxide sequestration, clean hydrogen or advanced manufacturing production credit can be revoked in a later year of the election period with a PDF labeled "Revocation of the section 6417 election" attached to the return. A revocation is final, and the credit can then be transferred under section 6418.

### Parts I and II: how much credit the tax allows

Part I separates credits that cannot offset tentative minimum tax. Line 1 takes the non-passive amounts from Part III, line 2 (column (e) plus non-passive amounts in column (f)); line 2 takes the passive amounts, including passive carryovers from Part IV, line 6, column (d); line 3 is the passive credit allowed by Form 8582-CR or Form 8810, or -0-. Line 4 is non-passive carryforwards to 2025 and line 5 is used only when you amend your 2025 return to carry back a 2026 credit.

Part II, Section A, figures the general limit:

| Line | What it asks for |
| --- | --- |
| 7 | Regular tax before credits. Individuals: Form 1040, 1040-SR or 1040-NR line 16 plus Schedule 2 line 1z. Estates and trusts: Form 1041, Schedule G, lines 1a, 1b and 1d, plus any Form 8978 amount on line 1e. Corporations: see the note below. |
| 8 | Alternative minimum tax: Form 6251, line 11; Form 4626, Part II, line 13; or Schedule I (Form 1041), line 54. |
| 13 | 25% of the excess of net regular tax (line 12; line 11 for corporations) over $25,000. |
| 14 | Tentative minimum tax from Form 6251, line 9, or Schedule I (Form 1041), line 52. Corporations enter -0-. |
| 17 | The smaller of line 6 or line 16. A C corporation limited by section 383 or 384 attaches a computation and writes "Sec. 383" or "Sec. 384" next to the entry. |

For corporations the two IRS documents word line 7 differently. The 2025 form says to enter Form 1120, Schedule J, line 2, excluding the base erosion minimum tax on line 1f. The 2025 instructions say to exclude the amounts on lines 1c, 1e and 1f; on the 2025 Form 1120 those are section 1291 tax from Form 8621, additional tax under section 197(f) and base erosion minimum tax from Form 8991. A corporation with an amount on line 1c or 1e gets a different line 7 depending on which text it follows, and the IRS has not published a correction on the About Form 3800 page. Such a corporation should confirm the treatment with the IRS before filing.

Section B (lines 18-26) is only for the empowerment zone and renewal community employment credits; without them, enter -0- on line 26. Section C (lines 27-37) does the same for specified credits. Line 38 is the credit allowed for 2025 and goes to Schedule 3 (Form 1040), line 6a; Form 1120, Schedule J, line 5c; or Form 1041, Schedule G, line 2b.

### Unused credit: carrybacks, carryforwards and Parts IV and VI

When line 38 is smaller than the credits available, the unused amount is generally carried back 1 year and forward 20 years. The marginal oil and gas well production credit goes back 5 years, and credits listed in section 6417(b) go back 3 years. A carryback is claimed on an amended return (Form 1040-X, Form 1120-X) or an application for tentative refund (Form 1045 or Form 1139), and the tentative refund application generally has to be filed by the end of the tax year after the year the credit arose.

Credits are used first in, first out: carryforwards to the year, earliest first, then the current-year credit, then carrybacks. Net EPE amounts in Part III, column (j), count as payments and are neither used nor unused credit for these rules.

Part IV records each carryover by credit. Column (b) is the latest year the carryover comes from, or "2026" for a carryback from 2026; columns (d) to (f) split passive and non-passive amounts, and column (i) is the carryforward to 2026 after what Part II used (g) and any recapture (h). Expired credits that survive only as carryforwards go on lines 2a-2x, or line 2zz with a statement naming the credit. The figures come from prior-year Forms 3800, Schedules K-1 and your work papers; if you no longer have a prior-year return, a copy can be requested with [Form 4506](/us/form-4506/).

For each carried credit you attach a statement giving the year it arose, the amount on the original return and the amount allowed that year, whether the carryforward amount was changed, and the year and amount for each carryback or carryforward year. Part VI breaks down Part IV amounts that combine several years or pass-through entities.

If your filing status or spouse changed between the credit year and the carryback or carryforward year, the credit is limited to your separate tax liability in that year; the instructions give the computation, which is attached to the amended return or refund application.

### Where elections and carryovers go wrong

- A Schedule A (Form 3800) that is not signed by both the seller and the buyer makes the transfer invalid.

- Getting a registration number does not by itself mean the credit was earned or the election properly made. If you registered but decided not to elect, leave column (b) blank.

- Credits you sold or bought under section 6418 are not eligible for the section 6417 EPE.

- Passive amounts in column (f) are left out of Part I, line 1 and Part II, line 30.

- A carryforward that differs from the amount first reported needs the box on Part I, line 4 or Part II, line 34 checked and the required statement attached.

### What changed on the 2025 Form 3800

- New item B asks whether you made an entry in Part III, column (f), as a seller or buyer of credits under section 6418, and how many transfer election statements are attached.

- Schedule A (Form 3800), Transfer Election Statement, can be used by both parties to report each transferred credit.

- Public Law 119-21 restored the small agri-biodiesel producer credit, figured on Form 8864 and reported in Part III, line 1l. It can be transferred for fuel sold or used after June 30, 2025.

### Where to get Form 3800 and how it is filed

The [2025 Form 3800](https://www.irs.gov/pub/irs-pdf/f3800.pdf) (Cat. No. 12392F) and the [Instructions for Form 3800 and Schedule A](https://www.irs.gov/pub/irs-pdf/i3800.pdf), dated January 16, 2026, are linked from the About Form 3800 page on IRS.gov. Form 3800 has no filing address or due date of its own: it is attached, with every page and the source credit forms, to the income tax return it belongs to. The About page also lists separate instructions for certain 2023 short tax years.

This guide is not tax advice. Credit eligibility, passive activity limits and the section 383 and 384 limits depend on facts the form does not show; a tax adviser can confirm how they apply to you.

### Questions about Form 3800

#### How long can an unused general business credit be carried forward?

Generally 20 years after a 1-year carryback. A qualified business credit still unused after that period can be deducted in the following tax year, or in the year the taxpayer dies or ceases to exist.

#### Can last year's registration number be used again?

A registration number is valid only for the tax year it was obtained for and has to be renewed for an election in a later year. A change to the credit property, including a change in ownership, needs an amended registration.

### Official sources

- Internal Revenue Service, [Form 3800, General Business Credit, 2025](https://www.irs.gov/pub/irs-pdf/f3800.pdf)

- Internal Revenue Service, [2025 Instructions for Form 3800 and Schedule A (January 16, 2026)](https://www.irs.gov/pub/irs-pdf/i3800.pdf)

- Internal Revenue Service, [Instructions for Form 3800 (2025), web version](https://www.irs.gov/instructions/i3800)

- Internal Revenue Service, [About Form 3800, General Business Credit](https://www.irs.gov/forms-pubs/about-form-3800)

- Internal Revenue Service, [About Form 4506, Request for Copy of Tax Return](https://www.irs.gov/forms-pubs/about-form-4506)

- Internal Revenue Service, [Form 1120, U.S. Corporation Income Tax Return, 2025](https://www.irs.gov/pub/irs-pdf/f1120.pdf) (Schedule J)