Instructions for Form 3800

2025

Instructions for Form 3800

and Schedule A

General Business Credit

Section references are to the Internal Revenue Code unless

otherwise noted.

Future Developments

For the latest information about developments related to Form

3800 and its instructions, such as legislation enacted after they

were published, go to IRS.gov/Form3800.

What’s New

New item B. Item B(i) asks if you made an entry in Part III,

column (f), as a transferor or transferee of credits under section

6418. If “Yes,” item B(ii) asks for the number of transfer election

statements attached to your return.

Schedule A (Form 3800). Transferors and transferees may use

Schedule A (Form 3800) as their transfer election statement to

report required information for each transferred credit. See

Schedule A (Form 3800), Transfer Election Statement.

Small agri-biodiesel producer credit. P.L. 119-21, commonly

known as the One Big Beautiful Bill Act restored the small

agri-biodiesel producer credit figured on Form 8864 and

reported on Form 3800, Part III, line 1l. See the Instructions for

Form 8864 for more information. For fuel sold or used after June

30, 2025, you can make the section 6418 transfer election. See

Transfer of Eligible Credits Under Section 6418, later.

Reminders

Item A. Item A requires a response concerning whether you are

an applicable corporation under the Corporate Alternative

Minimum Tax (CAMT) and an applicable taxpayer under the

Base Erosion Anti-Abuse Tax (BEAT).

Pre-filing registration requirement. If you intend to make an

elective payment election (EPE) and/or a transfer election on

Form 3800, you must complete pre-filing registration before you

file your tax return. See Registering for and Making Elective

Payment and Transfer Elections, later.

Elective payment election (EPE). Applicable entities and

electing taxpayers can elect to treat certain Inflation Reduction

Act of 2022 (IRA 2022) business credits as elective payments.

Certain eligible taxpayers can elect to treat Creating Helpful

Incentives to Produce Semiconductors Act of 2022 (CHIPS

2022) credits as elective payments. Any overpayments may

result in refunds. See Elective Payment of Certain Business

Credits Under Section 6417 or Section 48D, later.

Transferring credits. Taxpayers may make an election to

transfer all or a portion of certain IRA 2022 credits. See Transfer

of Eligible Credits Under Section 6418, later.

Transferee taxpayer. If:

• You are a noncorporate taxpayer, personal service

corporation or closely held corporation to which was transferred

an IRA 2022 credit from a transferor for cash; or

• You received an allocable share of an IRA 2022 credit from

your transferee partnership or S corporation.

Then you must apply the rules under sections 38 and 469.

File Form 8582-CR or Form 8810 (as applicable) to figure your

total general business credit allowed from passive activities for

the current year.

Jan 16, 2026

Part I. Credits not allowed against tentative minimum tax

(TMT). Line 2 has been revised to include passive credit

carryovers from Part IV. Lines 4 and 5 were revised to include

only non-passive carryforwards and carrybacks.

Part II. Part II was renamed to “Figuring Credit Allowed After

Limitations.” New section headings—A, B, and C—were added

to indicate the lines of Part II applicable to credit limitations under

sections 38(c)(1), 38(c)(2), and 38(c)(4). Section D was added

to report credits allowed after limitations.

Part III. Current-year general business credits. New

columns were added and several columns were repositioned or

renamed.

• Columns (d) and (e) are for passive and non-passive credits,

respectively.

• Column (g) combines non-passive credits from column (e)

with amounts transferred in or out, shown in column (f).

• Column (i) is the amount of column (g) applied against tax in

Part II.

• Note that column (g) may include both passive and

non-passive credits; the passive credits are applied only against

tax in Part II arising from passive activities.

• Column (j) is the net elective payment election (EPE) amount,

which is the smaller of column (h) or column (g) minus column

(i).

Part IV. Carryovers of general business credits. Part IV was

updated. The column for eligible small business credit (ESBC)

carryforwards on the 2023 Form 3800 was removed; report

these credits on the 2025 Form 3800, Part IV, line 4y.

• Column (a) is used to indicate how many items of carryovers

from Part VI are included in Part IV for each listed credit. If there

is no breakdown for a credit on Part VI, leave column (a) of Part

IV blank.

• Column (b) is used to show the latest year from which

carryforwards arise. However, if there is a carryback from 2026

to 2025, enter “2026” in column (b).

• Columns (d) and (e) are for credits subject to the passive

activity credit limits.

• Column (g) is the amount of columns (e) and (f) applied

against tax in Part II. The passive credits are applied only against

tax in Part II arising from passive activities.

• Column (h) is the amount of columns (e) and (f) recaptured or

otherwise adjusted.

• Column (i) is the carryforward to 2026, which is the sum of

columns (g) and (h) subtracted from the sum of columns (e) and

(f).

Part V. Breakdown of aggregate amounts in Part III for facility-by-facility, multiple pass-through entities, etc. This

part is used by filers who have more than one elective payment

or transfer registration number on their source credit forms for a

particular IRA 2022 credit or CHIPS 2022 credit; or by partners

or S corporation shareholders who have received more than one

Schedule K-1 allocating to them the same credit (whether or not

IRA 2022 or CHIPS 2022). This part was expanded to provide

more detailed reporting of current-year passive and non-passive

credits, EPEs, and transfer elections.

Instructions for Form 3800 (2025) Catalog Number 10622Q

Department of the Treasury Internal Revenue Service www.irs.gov

Part VI. Breakdown of aggregate amounts in Part IV. New

columns were added in this part for passive and non-passive

credits.

Additional Information

Clean electricity production credit under section 45Y. The

clean electricity production credit figured on Form 7211 is

reported on Form 3800, Part III, line 1gg. See the Instructions for

Form 7211 for more information.

CHIPS 2022 and IRA 2022 allow applicable entities or certain

taxpayers to treat certain business credits as payments of

federal income tax, or, in the case of partnerships or S

corporations, to allow payments in the amount of such credits.

Clean fuel production credit under section 45Z. The clean

fuel production credit figured on Form 7218 is reported on Form

3800, Part III, line 1q. See the Instructions for Form 7218 for

more information.

Clean electricity investment credit under section 48E. The

clean electricity investment credit figured on Part V of Form 3468

is reported on Form 3800, Part III, line 1v. See the Instructions for

Form 3468 for more information.

Revocation of the section 6417 election. Electing taxpayers

may, during a subsequent year of the election period, revoke the

elective payment election for an applicable credit property

described in Regulations sections 1.6417-1(e)(3), (5), and (7)

(applicable credit property related to the credit for carbon oxide

sequestration, qualified clean hydrogen production, and

advanced manufacturing production credit). See Revocation of

the Section 6417 Election, later.

General Instructions

Caution: Partnerships and S corporations must generally

complete the source credit form. All other filers whose only

source for a credit listed in Form 3800, Part III, is from a

partnership, S corporation, estate, trust, or cooperative, report

the credit directly on Form 3800. The following exceptions apply.

• You or a lower-tier pass-through entity were allocated an IRA

2022 credit that has been transferred under section 6418.

• You are claiming the investment credit (Form 3468).

• You are an estate or trust and the source credit must be

allocated to beneficiaries. For more details, see the Instructions

for Form 1041, U.S. Income Tax Return for Estates and Trusts,

Schedule K-1, box 13.

• You are a cooperative and the source credit can or must be

allocated to patrons. For more details, see the Instructions for

Form 1120-C, U.S. Income Tax Return for Cooperative

Associations, Schedule J, line 5c.

Who Must File

You must file Form 3800 and the credit source form(s) to claim

any of the general business credits.

Partnerships and S corporations. Partnerships and S

corporations that make EPEs, transfer elections (as transferors),

or receive a credit from a transfer (as transferees) must complete

the name and identifying number boxes on page 1 and the

applicable lines of Parts III and V. Complete only the lines for

credits for which an EPE or transfer election is made. Attach

Form 3800, and, if applicable, Schedule A (Form 3800), to your

Form 1065 or Form 1120-S. See the instructions for Form 1065

at IRS.gov/Form1065 or Form 1120-S at IRS.gov/Form1120S.

Partners and shareholders report their share of each transferred

credit received from partnerships and S corporations on the

applicable line of Part III of the partner’s or shareholder’s Form

3800.

Applicable entity. An applicable entity that makes an EPE for

certain IRA 2022 credits must complete Form 3800 and its tax

return. See Applicable entity making an EPE on IRA 2022

credits, below, for more information.

EPEs and Transfer Elections

Applicable entity making an EPE on IRA 2022 credits. IRA

2022 extends, modifies, or creates several energy-related

investment and production tax credits. These credits are taken

as general business credits. IRA 2022 also created section

6417, which permits an applicable entity to make an EPE with

respect to each applicable credit reported in Part III.

An applicable entity is defined as any of the following.

• An organization exempt from the tax imposed by subtitle A by

reason of subchapter F of chapter 1 of subtitle A;

• The government of any U.S. territory or political subdivision or

instrumentality thereof;

• Any state, the District of Columbia, or a political subdivision or

instrumentality thereof;

• The Tennessee Valley Authority;

• An Indian tribal government or a subdivision or instrumentality

thereof;

• Any Alaska Native Corporation (as defined in section 3 of the

Alaska Native Claims Settlement Act (43 U.S.C. 1602(m))); and

• Any corporation operating on a cooperative basis that is

engaged in furnishing electric energy to persons in rural areas.

Taxpayer making an EPE for certain IRA 2022 credits. In

addition to these applicable entities, certain taxpayers (as

defined under sections 6417(d)(1)(B), 6417(d)(1)(C), and

6417(d)(1)(D)); and partnerships and S corporations under

section 6417(c), can make the EPE for the clean hydrogen

credit, the carbon oxide sequestration credit, and the advanced

manufacturing production credit reported in Part III.

Note: The definition of “eligible taxpayer” in IRA 2022 is different

from the definition of “eligible taxpayer” in CHIPS 2022.

Eligible taxpayer making an election to transfer certain IRA

2022 credits. IRA 2022 also allows eligible taxpayers

(taxpayers not described in section 6417(d)(1)(A)) and,

separately, partnerships and S corporations under section

6418(c) to make elections to transfer certain IRA 2022 business

credits (or a portion thereof) reported in Part III to an unrelated

person for cash.

Eligible taxpayer electing to transfer the small agri-biodiesel producer credit under P.L. 119-21. P.L. 119-21 allows

eligible taxpayers (taxpayers not described in section 6417(d)(1)

(A)) and, separately, partnerships and S corporations under

section 6418(c) to make elections to transfer the small

agri-biodiesel producer credit (or a portion thereof) reported in

Part III to an unrelated person for cash. Transferring the credit is

only permitted for fuel sold or used after June 30, 2025.

Eligible taxpayer making an EPE for CHIPS 2022 credit.

Under CHIPS 2022, an eligible taxpayer (as defined under

section 48D(c)), partnerships, and S corporations can make the

EPE under section 48D(d) for the advanced manufacturing

investment credit.

See the specific instructions for Part III to make the EPEs and

transfer elections.

Registering for and Making EPEs and Transfer

Elections

If making an EPE or transfer election, you must do the following.

1. Prior to completing an election on Form 3800, you must

get a registration number for each facility or property. Go to

IRS.gov/Register for Elective Payment or Transfer of Credits.

2

Instructions for Form 3800 (2025)

Also, see Pub. 5884, Inflation Reduction Act (IRA) and CHIPS

Act of 2022 (CHIPS) Pre-Filing Registration Tool, for more

information about registering prior to making an election.

2. Complete the required form(s) (for example, Form 3468)

on which you figure the specific general business credit(s).

When completing a specific general business credit form, you

must provide the registration number you received after

completing step 1. You may also have to attach any information

required regarding the entries made on the specific general

business credit form.

3. Complete the required lines on Form 3800. If you’re liable

for tax, you must first consider if any part of the general business

credit(s) may be applied against tax. See Part I and Part II and

Credit Ordering Rule, later, when making an EPE. To make the

election, you will need to complete the appropriate line(s) in Part

III. See Part III. Current-Year General Business Credits, later, for

more information. In addition, you may also need to complete

Part V. See Part V. Breakdown of Aggregate Amounts in Part III

for Facility-by-Facility, Multiple Pass-Through Entities, etc., later,

for information regarding when you must complete Part V.

4. Attach all specific general business credit forms; Form

3800; and, if applicable, Schedule A (Form 3800); to your return.

See Part III, later, and your return instructions for where to report

the election.

Carryback and Carryforward of

Unused Credit

Note: Completion of the pre-filing registration requirements and

receipt of a registration number do not, by themselves, mean

that you have earned the credit and made a proper election

under section 48D(d), 6417, or 6418.

TIP: In general, no part of the unused credit for any year

attributable to any credit can be carried back to any tax year

before the first tax year for which that credit was first allowable.

However, this general rule does not apply to unused credits

listed in section 6417(b), which may be carried back 3 tax years.

A “specified credit” listed in section 38(c)(4)(B) cannot be carried

back to any tax year before the first tax year for which that

specified credit was allowed against TMT unless it is a credit

listed in section 6417(b). See Credit Ordering Rule, later, to

determine which credits are allowed first.

A registration number is valid only for the tax year for which it

was obtained. It must be renewed if an election is sought in a

subsequent year. Changes with respect to one or more credit

properties, including changes in ownership, require an amended

registration to reflect the new facts.

For more information, see Regulations sections 1.48D-6,

1.6417-5, and 1.6418-4.

Revocation of the Section 6417 Election

Electing taxpayers may, during a subsequent year of the election

period, revoke the elective payment election for an applicable

credit property described in Regulations sections 1.6417-1(e)(3),

(5), and (7) (applicable credit property related to the credit for

carbon oxide sequestration, qualified clean hydrogen production,

and advanced manufacturing production credit). The revocation

applies to the tax year for which the revocation is made and each

subsequent tax year within the relevant election period. Any

revocation of the section 6417 election may not itself be later

revoked.

After revocation, the election period under section 6417 is no

longer in effect, and any credit determined with respect to the

applicable credit property can be transferred pursuant to a

transfer election under section 6418(a) if the requirements of

section 6418 and the section 6418 regulations are met.

To revoke the section 6417 election, attach to the tax return a

PDF labeled “Revocation of the section 6417 election” that

includes the following information.

1. The IRS-issued registration numbers related to the

relevant applicable credit property for each of the previous years

the election was in effect (prior to this revocation).

2. Facility or property address of the applicable credit

property.

3. Name of the credit the election was for (carbon oxide

sequestration credit, advanced manufacturing production credit,

or clean hydrogen production credit).

4. The first tax year (MM/YYYY) of the elective payment

election for the applicable credit property.

Instructions for Form 3800 (2025)

For purposes of carryback and carryforward rules, unused credit

means the sum of business credits carried forward to your tax

year on Part IV, plus the amount of your net current credits on

Part III, column (g), that exceeds the sum of any amount of such

business credits allowed against your net income tax on Part II,

line 38.

Caution: The carryforward must be reduced if there has been a

recapture or other downward adjustment.

If you can’t use part or all of your general business credit

because of the tax liability limit (Part II, line 38, is less than the

sum of Part I, line 6; and Part II, lines 25 and 36), carry the

unused credit back to prior years. The carryback period is

generally 1 year. To carry back an unused credit, file an

amended return (Form 1040-X, Amended U.S. Individual Income

Tax Return; Form 1120-X, Amended U.S. Corporation Income

Tax Return; or other amended return) for the prior tax year, or an

application for tentative refund (Form 1045, Application for

Tentative Refund; or Form 1139, Corporation Application for

Tentative Refund). Generally, if you file an application for a

tentative refund, it must be filed by the end of the tax year

following the tax year in which the credit arose.

In general, unused general business credits may be carried

back 1 year and carried forward 20 years. Unused marginal oil

and gas well production credits may be carried back 5 years and

carried forward 20 years. Unused credits listed in section

6417(b) may be carried back 3 years and carried forward 20

years.

Any qualified business credits (as defined in section 196(c))

that are unused after the last tax year of the carryforward period

(or at the time an individual taxpayer dies or other taxpayer, such

as a corporation or partnership, ceases to exist) may be taken as

a deduction in the earlier of:

• The tax year following the last tax year of the carryforward

period, or

• The tax year in which the individual taxpayer dies or other

taxpayer ceases to exist.

Figuring the carryforward if a payroll tax credit election is

made. Qualified small businesses electing to claim a portion of

the research credit as a payroll tax credit must adjust the

research credit carryforward for the amount of the credit elected

as a payroll tax credit on Form 6765, Credit for Increasing

Research Activities.

Caution: A qualified small business is defined differently than

an eligible small business. See Qualified Small Business and

Eligible Small Business in the Instructions for Form 6765 for

definitions.

The unused credit for the current year is determined by

reducing the amount on Part I, line 6, and Part II, line 36, by the

amount on Form 6765, line 36. If you have amounts on both Part

I, line 6, and Part II, line 36, the reduction is made

proportionately. No amount elected as a payroll tax credit can be

used to offset the current-year tax liability nor can it be included

in the carryforward or carryback calculation.

3

Change in Filing or Marital Status

Your general business credit is limited to your tax liability.

Therefore, if you filed a joint return in a carryback or carryforward

year and your marital status or filing status has changed, you

may need to figure your separate tax liability in that carryback or

carryforward year. This would apply if:

• You filed as single in the credit year, but filed a joint return in

the carryback or carryforward year;

• You filed a joint return in the credit year, but filed a joint return

with a different spouse in the carryback or carryforward year; or

• You were married and filed a separate return in the credit year,

but filed a joint return with the same or a different spouse in the

carryback or carryforward year.

Determine your separate tax liability in the carryback or

carryforward year as follows.

1. Figure your tax for the carryback or carryforward year as

though you were married filing a separate return.

2. Figure your spouse’s tax in that year as though your

spouse was married filing a separate return.

3. Add the amounts in steps 1 and 2.

4. Divide the amount in step 1 by the amount in step 3. The

result should be rounded to at least three decimal places.

5. Multiply the decimal in step 4 by the total tax shown on

your joint return for the carryback or carryforward year. The result

is your separate tax liability and a carryback or carryforward

credit is applied against this amount only.

Although your carryback or carryforward of the credit is

limited to your separate tax liability, the amount of your refund

resulting from the carryback or carryforward is further limited to

your share of the joint overpayment. This is found by subtracting

your separate tax liability (as determined above) from your

contribution toward the payment.

Unless you have an agreement or clear evidence of each

spouse’s contribution toward the payment of the joint liability,

your contribution includes the tax withheld on your wages and

your share of the joint estimated tax or tax paid with the return.

Your share of these payments is found by using the same

formula used in determining your separate tax liability. Substitute

the joint estimated tax, or tax paid with the return, for the tax in

step 5. If the original return for the carryback year resulted in an

overpayment, reduce your contribution by your share of the

refund.

Attach a copy of the computation to your amended return or

application for tentative refund.

Credit Ordering Rule

General business credits reported on Form 3800 are treated as

used on a first-in, first-out basis by offsetting the earliest-earned

credits first. Therefore, the order in which the credits are used in

any tax year is:

• Carryforwards to that year, the earliest ones first;

• The general business credit earned in that year; and

• The carryback to that year.

Credit amounts allowed as net EPE amounts in column (j) of

Part III are treated as payments and are not considered used or

unused credits for carryback and carryforward rules.

If your general business credits exceed your tax liability limit

figured in Part II, the credits are generally used in the following

order and based on the order shown under Order in which

credits are used, later.

• Credits reported on line 2 of Part III, column (g), plus line 6 of

Part IV, columns (e) and (f).

• Credits reported on Part II, line 25.

• Specified credits reported on line 5 of Part III, column (g), plus

line 5 of Part IV, columns (e) and (f).

Order in which credits are used. When relevant, the

components of the general business credit reported on Form

4

3800 arising in a single tax year are generally used in the

following order.

• Investment credit (in the following order—rehabilitation credit,

energy credit, qualifying advanced coal project credit, qualifying

gasification project credit, qualifying advanced energy project

credit, qualifying therapeutic discovery project credit

(carryforward only), advanced manufacturing investment credit,

and clean electricity investment credit) (Form 3468, Parts II, III,

IV, V, VI, and VII).

• Work opportunity credit (Form 5884).

• Biofuel producer credit (carryforward only).

• Credit for increasing research activities (Form 6765).

• Low-income housing credit (Form 8586).

• Enhanced oil recovery credit (Form 8830).

• Disabled access credit (Form 8826).

• Renewable electricity production credit (Form 8835).

• Empowerment zone employment credit (Form 8844).

• Renewal community employment credit (carryforward only).

• Indian employment credit (carryforward only).

• Credit for employer social security and Medicare taxes paid

on certain employee tips (Form 8846).

• Orphan drug credit (Form 8820).

• New markets credit (Form 8874).

• Small employer pension plan startup costs credit and

contributions credit (Form 8881, Part I).

• Credit for employer-provided childcare facilities and services

(Form 8882).

• Qualified railroad track maintenance credit (Form 8900).

• Biodiesel and renewable diesel credit (including small

agri-biodiesel producer) (Form 8864).

• Low sulfur diesel fuel production credit (Form 8896).

• Credit for oil and gas production from marginal wells (Form

8904).

• Distilled spirits credit (Form 8906).

• Advanced nuclear power facility production credit (Form 7213,

Part I).

• Nonconventional source fuel credit (carryforward only).

• Energy efficient home credit (Form 8908).

• Energy efficient appliance credit (carryforward only).

• Alternative motor vehicle credit (carryforward only).

• Alternative fuel vehicle refueling property credit (Form 8911,

Part I).

• Mine rescue team training credit (carryforward only).

• Agricultural chemicals security credit (carryforward only).

• Credit for employer differential wage payments (Form 8932).

• Carbon oxide sequestration credit (Form 8933).

• Qualified plug-in electric vehicle credit (carryforward only).

• Clean vehicle credit (Form 8936, Part II).

• Credit for small employer health insurance premiums (Form

8941).

• Employee retention credit for employers affected by qualified

disasters (carryforward only).

• Employer credit for paid family and medical leave (Form

8994).

• Small employer auto-enrollment credit (Form 8881, Part II).

• Zero-emission nuclear power production credit (Form 7213,

Part II).

• Sustainable aviation fuel (SAF) credit (carryforward only).

• Clean hydrogen production credit (Form 7210).

• Qualified commercial clean vehicle credit (Form 8936, Part V).

• Advanced manufacturing production credit (Form 7207).

• Clean electricity production credit (Form 7211).

• Clean fuel production credit (Form 7218).

• Small employer military spouse participation credit (Form

8881, Part III).

• General credits from an electing large partnership

(carryforward only).

Credit ordering for taxpayers making an EPE. If you made

an EPE for certain current credits reported on Part III, credit

amounts allowed as a net EPE amount in column (j) of Part III are

treated as payments and are not considered for carryback and

carryforward rules.

Instructions for Form 3800 (2025)

An applicable entity with unrelated business income subject

to tax under section 512 must use any applicable credit listed in

section 6417(b) against that tax, regardless of whether the

facility or property giving rise to the applicable credit was used in

the unrelated business, to the extent the credit is not part of the

net EPE amount in column (j) of Part III.

4. The information each individual sought to discover.

5. The total qualified employee wage expenses, total

qualified supply expenses, and total qualified contract research

expenses incurred by the non-BBA pass-through entity for its

claim year. This information may be provided by submitting a

copy of the Form 6765 used by the non-BBA pass-through entity.

Eligible Small Business

If you submit a credit study or other document, please identify

the exact pages that contain the five items of information

described above.

For purposes of the credit for increasing research activities

(Form 6765), reported on Form 3800, Part III, line 4i; and the

ESB credits, reported on Form 3800, Part IV, line 4y, an eligible

small business is:

• A corporation whose stock is not publicly traded,

• A partnership, or

• A sole proprietorship.

The average annual gross receipts of the corporation,

partnership, or sole proprietorship for the 3-tax-year period

preceding the tax year of the credit cannot exceed $50 million.

Gross receipts for any tax year must be reduced by returns and

allowances made during the year. Any reference to your

business also includes a reference to any predecessor of your

business.

If your business was not in existence for the entire 3-year

period, base your average annual gross receipts on the period

your business existed. Also, if your business had a tax year of

less than 12 months, your gross receipts must be annualized by

multiplying the gross receipts for the short period by 12 and

dividing the result by the number of months in the short period.

Member of controlled group, business under common

control, or affiliated group. For purposes of the gross receipts

test, all members of a controlled group of corporations (as

defined in section 52(a)) and all members of a group of trades or

businesses under common control (as defined in section 52(b))

are treated as a single employer; and all employees of the

members of an affiliated service group (as defined in sections

414(m) and (o)) shall be treated as employed by a single

employer.

Treatment of partners and S corporation shareholders. A

partner or an S corporation shareholder cannot be treated as an

eligible small business unless both the partnership or S

corporation and partner or shareholder meet the gross receipts

test, as discussed earlier, for the tax year that the credit is

treated as a current-year general business credit.

Research Credit Claims on Amended Returns or

Tax Equity and Fiscal Responsibility Act

(TEFRA) Administrative Adjustment Requests

(AAR), as Applicable

TEFRA partnerships and partners in TEFRA partnerships cannot

file amended returns; they must instead file AARs. An AAR is a

statutorily provided type of amended filing used to change

TEFRA partnership items.

If you are claiming a refund or credit on an amended return or

AAR (as applicable) that includes a section 41 credit for

increasing research activities that either (a) was not reported on

your original filed return, or (b) is increased from the amount

reported on your original return, and the section 41 credit you’re

claiming on the amended return comes from a non-Bipartisan

Budget Act (BBA) pass-through entity such as a(n) TEFRA

partnership, S corporation, estate, trust, cooperative, or other

non-TEFRA or non-BBA pass-through entity whose tax year

ended during the tax year for which you are filing your amended

return, the following five items of information must be identified

and provided with your claim for each business component.

1. The factual basis of your section 41 research credit claim.

2. The research activities performed.

3. The individuals who performed each research activity. A

taxpayer may instead identify the individuals who performed

each research activity by listing the individual’s title or position.

Instructions for Form 3800 (2025)

Note: The above requirements apply to all claimants, including

sole proprietorships, per entity, regardless of business structure.

A taxpayer whose amended return includes a section 41

credit for increasing research activities from more than one

non-BBA pass-through entity must separately provide the five

items of information for each non-BBA pass-through entity.

Partners, shareholders, or other owners of a non-BBA

pass-through entity should receive this information directly from

the non-BBA pass-through entity, for example, in the form of an

amended Schedule K-1 (and any statements attached thereto).

Partners of BBA partnership. BBA partnerships cannot file

amended returns; they must instead file AARs. A BBA AAR is a

statutorily provided type of amended filing used to change

partnership-related items for any partnership tax year. If you are

a partner of a BBA partnership and filing a return that includes a

section 41 credit for increasing research activities from the BBA

partnership’s AAR, you may, but are not required to, include the

five items of information with your return to which your Form

8978, Partner’s Additional Reporting Year Tax, is attached if the

BBA partnership has provided the information with its AAR.

Specific Instructions

Caution: Before completing Parts I and II, complete the

applicable lines and columns 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).

Complete and attach the appropriate credit forms used to

figure your current-year credit. See exceptions under General

Instructions, earlier.

Item A. Corporate alternative minimum tax (CAMT) and

base erosion anti-abuse tax (BEAT). If you are both an

“applicable corporation” within the meaning of section 59(k)(1)

and “applicable taxpayer” within the meaning of section 59A(e),

check “Yes.” Otherwise, check “No.”

Item B. If you made an entry in Part III, column (f), check the

“Yes” box for item B(i), and in item B(ii) enter the number of

Schedules A (Form 3800) and other transfer election statements

you will attach to your return.

Part I. Credits Not Allowed Against

Tentative Minimum Tax (TMT)

Line 1

Non-passive credits from Part III, line 2: Combine column (e)

with non-passive amounts from column (f).

Caution: Do not take into account any amount in column (f)

from passive activities. See Transfer of Eligible Credits Under

Section 6418 and Transferees of Eligible Credits Under Section

6418, later.

Line 2

Report on line 2 the total of all passive activity credit amounts

included on Part III, line 2, column (d); and passive amounts

included on Part III, line 2, column (f); and Part IV, line 6, column

(d). See Transferee taxpayer under Transferees of Eligible

Credits Under Section 6418.

5

Line 3

Enter the applicable passive activity credit amount allowed from

Form 8582-CR, Passive Activity Credit Limitations; or Form

8810, Corporate Passive Activity Loss and Credit Limitations.

The passive activity credit amount allowed on Part I, line 3, only

applies to the general business credits not allowed against TMT

from Part I, line 2. Do not include specified credits on line 3.

If no credits are allowed, enter -0- on line 3.

Line 4

Enter the amount of non-passive carryforwards to 2025 of

unused credits that are reported from line 6 of Part IV, column (f).

Check the box. For each credit entered on line 4, if the credit

amount was changed or revised from the amount originally

reported, check the box on this line and see the instructions for

Part IV and Part VI (if applicable) for the required statement.

Adjustment for the payroll tax credit. A qualified small

business that elected on Form 6765 to claim a portion of its

research credit as a payroll tax credit must reduce its research

credit carryforward by the amount elected as a payroll tax credit.

Line 5

Use Part I, line 5, only when you amend your 2025 return to carry

back unused credits from 2026. Enter the non-passive amount

that is reported from line 6 of Part IV, column (f).

Note: Individuals claiming the research credit from a sole

proprietorship or pass-through entity don’t include any carryback

of that credit on Part I, line 5, before figuring the limitation on Part

III, line 1c. Include the carryback when figuring the research

credit limitation on line 1c of Part III. Then, include the allowable

carryback amount on Part I, line 5. See Required statement,

later, and attach the statement to your return.

4, 5a, 5b, and 7. Don’t include any general business credit

claimed on Form 3800, any credit for prior-year minimum tax, or

any credit claimed on Form 8912, Credit to Holders of Tax Credit

Bonds.

Estates and trusts. Enter the total of any write-in credits from

Form 1041, Schedule G, line 2e; or the amount from the

applicable line of your return.

Corporations. Enter the amount from Form 1120, Schedule J,

line 5b (or the applicable line of your return). Corporations

reporting a Form 8978 amount on Schedule J, line 5f, must also

include this amount on line 10b. If line 11 is zero or less, these

corporations must enter -0- on line 11, skip lines 12 through 15,

and enter -0- on line 16.

Line 13

Special rules. See section 38(c)(6) for special rules that apply

to married couples filing separate returns, controlled corporate

groups, regulated investment companies, real estate investment

trusts, estates, and trusts.

Corporations. Corporations are allowed a general business

credit equal to 25% of the excess (if any) of net income tax over

$25,000. Net income tax means the sum of the regular tax

liability and the tax imposed by the alternative minimum tax

under section 55, reduced by certain other credits.

Line 17

Section A

C corporations. If the corporation has undergone a post-1986

ownership change (as defined in section 382(g)), section 383

may limit the amount of tax that may be offset by pre-change

general business credits. Also, if a corporation acquires control

of another corporation (or acquires its assets in a

reorganization), section 384 may limit the amount of tax

attributable to recognized built-in gains that may be offset by

pre-acquisition general business credits. If either of these

limitations apply; attach a computation of the allowable general

business credit, enter the amount on Part II, line 17; and write

“Sec. 383” or “Sec. 384” in the margin next to your entry on Part

II, line 17.

Line 7

Figuring Section 38(c)(2) Empowerment Zone and

Community Renewal Employment Credit Allowed

Part II. Figuring Credit Allowed After

Limitations

Figuring Credit Allowed After Section 38(c)(1) Limitation

Based on Amount of Tax

Individuals. Enter the sum of the amounts from Form 1040,

1040-SR, or 1040-NR, line 16; and Schedule 2 (Form 1040),

line 1z. Don’t include any recapture of an education credit, any

tax from Form 8621, any net tax liability deferred under section

965(i), or any triggering event under section 965(i).

Corporations. Enter the amount from Form 1120, Schedule J,

line 2 (excluding the amounts entered on lines 1c, 1e, and 1f) or

other applicable line of your return.

Estates and trusts. Enter the amount from Form 1041,

Schedule G, lines 1a, 1b, and 1d, plus any Form 8978 amount

included on line 1e; or the amount from the applicable line of

your return.

Section B

Lines 18 Through 26

These lines are used to claim the empowerment zone

employment credit and the renewal community employment

credit. Complete lines 18 through 26 only if you have entered an

amount for the empowerment zone employment credit on line 3

of Part III, column (d) or (e); or the renewal community

employment credit on line 3 of Part III, column (d) or (e), or line 3

of Part IV, column (d) or (f).

Line 22

Combine the amounts from Part III, line 3, column (e), with the

sum of the non-passive activity credit amounts in Part IV, line 3,

column (f). The carryforward and carryback for Form 8844 will

flow to this line.

Non-pass-through partners. Partners other than pass-through

partners (such as partnerships or S corporations) use Form

8978 and Schedule A (Form 8978)—not Form 3800—to

calculate their reporting year tax net of credits. However, credit

carryforwards resulting from a Form 8978 calculation are

reported on the partner’s next tax year’s Form 3800, Parts IV and

VI, if applicable. See Form 8978 and its instructions.

Enter the passive activity credit from Part III, line 3, column (d),

plus the sum of the passive activity credit amount in Part IV,

line 3, column (d).

Line 10b

Line 24

Enter the total allowable credit, if any, from your tax return as

follows.

Individuals. Enter the amount from Form 1040, 1040-SR, or

1040-NR, line 19; and Schedule 3 (Form 1040), lines 2 through

6

Line 23

Enter the applicable passive activity credit amount for the

empowerment zone and renewal community employment credit

allowed from Form 8582-CR or Form 8810. The passive activity

credit amount allowed on Part II, line 24, only applies to the

Instructions for Form 3800 (2025)

empowerment zone and renewal community employment credit

reported on Part III, line 3, plus any prior year unallowed passive

activity empowerment zone and renewal community employment

credit. See the instructions for the applicable form for details. If

no credits are allowed, enter -0- on line 24.

of that credit on Part II, line 35, before figuring the limitation on

Part III, line 4i. Include the carryback when figuring the research

credit limitation on Part III, line 4i. Then, include the allowable

carryback amount on Part II, line 35. See the required statement,

later, and attach the statement to your return.

Line 25

Section D

Add lines 22 and 24. If you have amounts on both line 23 and

line 24, the total on line 25 will be comprised of both non-passive

and passive credit amounts. Attach a statement providing a

breakdown of the non-passive and passive credit amounts on

line 25.

Caution: Passive activity credit amounts can generally only be

used to offset positive passive activity income.

Section C

Figuring the Specified Credit Amount Allowed Under

Section 38(c)(4)

Line 30

Enter the general business credit from Part III, line 5. Combine

column (e) with non-passive amounts in column (f). Do not take

into account any amount in column (f) from passive activities.

See Caution under Line 1, earlier.

Line 32

Enter the sum of passive activity credits from Part III, line 5.

Combine column (d) with passive amounts in column (f). Do not

take into account any amount in column (f) from non-passive

activities. Also, include passive specified credit carryovers from

Part IV, column (d), line 5. See Transferee taxpayer under

Transferees of Eligible Credits Under Section 6418.

Line 33

Enter the applicable current-year and carryover passive activity

credit amount for general business credits allowed against TMT

from Form 8582-CR or Form 8810. The passive activity credit

amount allowed on line 33 includes only the general business

credits on line 32. If no credits are allowed, enter -0- on line 33.

Credits Allowed After Limitations

Line 38

If the sum of Part II, line 38; and Part III, line 6, column (j), is

smaller than the sum of Part I, lines 1, 3, and 4; and Part II, lines

30, 33, and 34 (carryforwards and current business credits only),

see Carryback and Carryforward of Unused Credit, earlier.

Part III. Current-Year General

Business Credits

If you are claiming a current-year business credit on your tax

return, you must complete the applicable lines and columns of

Part III. This requirement includes applicable entities and certain

taxpayers, partnerships, and S corporations making an EPE,

eligible taxpayers making a transfer election under section 6418,

and transferees of a credit under section 6418. Complete

columns (b), (c), (f), (h), (i), and (j) of Part III (as applicable) only

if you are making the EPE under section 6417, the transfer

election under section 6418 (as transferor), or receive a credit

from a transfer (as transferee). Complete columns (b), (c), (h),

(i), and (j) of Part III, as applicable, if you are making the election

under section 48D.

Partnerships and S corporations that are transferees of

credits from an eligible taxpayer under section 6418 report on

the applicable line of Part III and Part V (if applicable) of Form

3800. Complete column (a) of Part III and complete Part V only if

you are reporting more than one facility or more than one

pass-through entity as sources for any one credit.

Enter the amount of all carryforwards to 2025 of unused credits

that are reported from Part IV, line 5, column (f).

Partners and shareholders report your share of each IRA

2022 credit transferred to a partnership and S corporation on the

applicable line of Part III and Part V (if applicable) of Form 3800.

Complete column (c) of Part III only if you are receiving the credit

on a Schedule K-1 from a pass-through entity or receive (as

transferee) an eligible credit under section 6418 from an

unrelated taxpayer.

Check the box. For each credit entered on line 34, if the credit

amount was changed or revised from the amount originally

reported, check the box on this line and see Required statement.

Elective Payment of Certain Business Credits

Under Section 6417 or Section 48D

Line 34

Note: Individuals claiming the research credit from a sole

proprietorship or pass-through entity don’t include any

carryforward of that credit on Part II, line 34, before figuring the

limitation on Part III, line 1c, and line 4i. Include the carryforward

when figuring the research credit limitation on lines 1c and 4i of

Part III. Then, include the allowable carryforward amount on Part

II, line 34. See the instructions under Required statement.

Adjustment for the payroll tax credit. A qualified small

business that elected on Form 6765 to claim a portion of its

research credit as a payroll tax credit must reduce its research

credit carryforward by the amount elected as a payroll tax credit.

Line 35

Generally, use Part II, line 35, only when you amend your 2025

tax return to carry back unused credits from 2026. Enter the

carryback amount that is reported in Part IV, line 5, column (f).

You may not carry back specified credits, including ESB credits,

to any tax year before the first tax year for which that specified

credit was allowed against TMT unless it is a credit listed in

section 6417(b).

Note: Individuals claiming the research credit from a sole

proprietorship or pass-through entity don’t include any carryback

Instructions for Form 3800 (2025)

An applicable entity, as defined in section 6417(d)(1)(A), can

elect to treat current applicable credits as payments against the

tax imposed by subtitle A for its tax year. Because applicable

credits must first be applied to tax (if any) before being treated as

a payment, amounts treated as a payment (net payment election

amounts) are limited to the total of unused credits (without

application of any EPE). See Credit Ordering Rule, earlier.

Applicable credits reported in Part III, column (h), include the

following.

• Alternative fuel vehicle refueling property, section 30C(d)(1),

Form 8911, Part I.

• Renewable electricity production, section 45, Form 8835 for

qualified facilities after 2022, Part II.

• Carbon oxide sequestration, section 45Q, Form 8933 for

carbon-capture equipment placed in service after 2022, Part III.

• Zero-emission nuclear power production, section 45U, Form

7213, Part II.

• Clean hydrogen production, section 45V, Form 7210, Part IV.

• Qualified commercial clean vehicles, section 45W, Form

8936, Part V, but not including credits passed through from

partnerships or S corporations. See the Instructions for Form

8936.

• Advanced manufacturing production, section 45X, Form 7207,

Part II.

7

• Energy credit, section 48, Form 3468, Part VI.

• Qualifying advanced energy project, section 48C, Form 3468,

Part III.

• Clean electricity production, section 45Y, Form 7211, Part II.

• Clean fuel production, section 45Z, Form 7218, Part II.

• Clean electricity investment, section 48E, Form 3468, Part V.

Taxpayers that are not applicable entities, including

partnerships and S corporations, may elect to be treated as

applicable entities but only with respect to the following

applicable credits reported in Part III, column (h).

• Carbon oxide sequestration for capture equipment placed in

service after 2022, Form 8933, Part III.

• Clean hydrogen production, Form 7210, Part IV.

• Advanced manufacturing production, Form 7207, Part II.

Taxpayers, including partnerships and S corporations, may

also elect payment for advanced manufacturing investment

credit, section 48D, Form 3468, Part IV, reported on line 1o,

column (h), of Part III.

To make an EPE, if you have multiple facilities for which you’re

claiming one of the above credits, complete Part V and then Part

III. In Part V, list each facility; in Part III, combine the amounts

from all facilities for each credit and enter in column (b) the first

registration number obtained for each credit. If you have only one

facility for which you’re claiming any one of the above credits, do

not complete Part V. Complete each line on Part III for which

you’re claiming an elective payment using the instructions under

Columns (a) Through (j), later.

Transfer of Eligible Credits Under Section 6418

Eligible taxpayers can elect to transfer the following eligible

credits.

• Alternative fuel vehicle refueling property, section 30C(d)(1),

Form 8911, Part I.

• Renewable electricity production, section 45, Form 8835, Part

II.

• Carbon oxide sequestration, section 45Q, Form 8933, but not

including the credit made under section 45Q(f)(3)(B) election,

Part III.

• Zero-emission nuclear power production, section 45U, Form

7213, Part II.

• Clean hydrogen production, section 45V, Form 7210, Part IV.

• Advanced manufacturing production, section 45X, Form 7207,

Part II.

• Energy credit, section 48, Form 3468, Part VI, but not

including the credit under section 50(d)(5) and Regulations

section 1.48-4.

• Qualifying advanced energy project credit, section 48C, Form

3468, Part III.

• Clean electricity production credit, section 45Y, Form 7211,

Part II.

• Clean fuel production credit, section 45Z, Form 7218, Part II.

• Clean electricity investment, section 48E, Form 3468, Part V.

• Small agri-biodiesel producer credit, section 40A, Form 8864.

Transferring the credit is only permitted for fuel sold or used after

June 30, 2025.

To make the transfer election, if you have multiple facilities for

which you’re claiming one of the above credits, complete Part V

and then Part III. In Part V, complete a line for each facility. In

column (a) of Part V, indicate the line number of the credit as

shown in Part III. In Part III, combine the amounts from all

facilities for each credit and enter in column (b) the first

registration number obtained for each credit. If you have only one

facility for which you’re claiming any one of the above credits, do

not complete Part V.

Complete each line in Part III for which you’re electing to

transfer an eligible credit as transferor or claiming an eligible

credit as transferee using the instructions under Columns (a)

Through (j), later.

Basis reduction when certain credit transfers are made. If

an energy investment credit (section 48), qualifying advanced

8

energy project credit (section 48C), or clean electricity

investment credit (section 48E) is transferred, the basis

reduction rule of section 50(c) applies to the investment credit

property as if the transferred eligible credit was allowed to the

eligible taxpayer.

Transferee taxpayer. If:

• You are a noncorporate taxpayer, personal service

corporation or closely held corporation to which was transferred

an IRA 2022 credit from a transferor for cash; or

• You received an allocable share of an IRA 2022 credit from

your transferee partnership or S corporation.

Then you must apply the rules under sections 38 and 469.

File Form 8582-CR or Form 8810 (as applicable) to figure your

total general business credit allowed from passive activities for

the current year.

Transfer Election Statement or Other Document

Section 6418 and regulations require both the eligible taxpayer

(transferor) and the transferee of the credit to attach their transfer

election statement to each of their annual tax returns for the year

of the transfer. You can use either Schedule A (Form 3800) or

other document containing the required information and

signatures for this purpose. If using Schedule A (Form 3800),

see the instructions below for information about completing

Schedule A (Form 3800).

Schedule A (Form 3800), Transfer Election Statement.

Complete Schedule A (Form 3800) in its entirety.

Line 1. Check one box to indicate the form completed and

filed to determine the credit transferred.

Line 2. Enter the IRS-issued transfer registration number.

Line 3. The total amount of the credit sold by the transferor to

the transferee in the current year should be all, or part of, the

negative amount shown in column (f) on the applicable credit line

of Part III of the transferor’s Form 3800; and all, or part of, the

positive amount shown in column (f) on the applicable credit line

of Part III of the transferee’s Form 3800.

Line 4. Enter the amount and date of payment on line 4a. Use

lines 4b through 4h if additional payments were made for this

credit transfer.

Line 13. If filing Schedule A (Form 3800) electronically,

complete all lines except for the signature block. Both transferor

and transferee sign, save Schedule A (Form 3800) as a PDF,

name the file “Schedule A Form 3800,” and attach it to their

respective returns. If Schedule A (Form 3800) is not signed by

both transferor and transferee, the transfer is invalid.

Other document used as transfer election statement. The

transferor and transferee can use any document for this purpose,

such as a purchase and sale agreement. The file for the

attached document must be named “Transfer Election

Statement” and include the following information.

1. Name, address, and taxpayer identification number of the

transferee taxpayer and the eligible taxpayer. If the transferee

taxpayer or eligible taxpayer is a member of a consolidated

group (as defined in Regulations section 1.1502-1), then only

include information for the group member that is the transferee

taxpayer or eligible taxpayer (if different from the return filer).

2. A statement that provides the information and amounts

necessary to allow the transferee taxpayer to take into account

the credit transferred, including the following.

a. The form number and part number (if applicable) of the

credit as shown on the applicable line of Form 3800, Part III (for

example, advanced manufacturing production credit is “Form

7207” on line 1b of Part III); the total amount of the credit

determined with respect to the facility or property in column (d)

or (e); and the amount of the transferred credit (or a portion

thereof) in column (f).

b. The tax year of the eligible taxpayer and the first tax year

in which the credit portion will be taken into account by the

transferee taxpayer.

Instructions for Form 3800 (2025)

c. The amount(s) of the cash consideration and date(s) on

which paid by the transferee taxpayer.

d. The IRS-issued registration number related to the facility

or property in column (b) of Part III or V.

3. A statement attesting that the eligible taxpayer or any

member of its controlled group is not related to the transferee

taxpayer or any member of its controlled group within the

meaning of section 267(b) or section 707(b)(1).

4. A statement or representation from the eligible taxpayer

that it has complied with all requirements of section 6418 and the

eligible credit code section, including, but not limited to,

prevailing wage, apprenticeship, and domestic content

requirements (if applicable).

5. A statement or representation from the eligible taxpayer

and the transferee taxpayer acknowledging the notification of

recapture requirements under section 6418(g)(3) (if applicable).

Required minimum documentation for Schedule A (Form

3800) or other transfer election statement. Regardless of

whether Schedule A (Form 3800) or another document is used,

the eligible transferor taxpayer must provide to a transferee

taxpayer the following minimum documentation.

1. Information that validates the existence of the eligible

credit property, which could include evidence prepared by a third

party (such as a county board or other governmental entity, a

utility, or an insurance provider);

2. If applicable, documentation substantiating that the

eligible taxpayer has satisfied the requirements to include any

bonus credit amounts (as defined in Regulations section

1.6418-1(c)(3)) in the eligible credit that was part of the

transferred credit portion; and

3. Evidence of the eligible taxpayer’s qualifying costs in the

case of a transfer of an eligible credit that is determined based

on investment, or the amount of qualifying production activities

and sales amounts, as relevant, in the case of a transfer of an

eligible credit that is a production credit.

Transferees of Eligible Credits Under Section

6418

A transferee taxpayer, including a partnership or an S

corporation, which receives an eligible credit (or a portion

thereof) from an unrelated eligible taxpayer, takes that credit into

account in its first tax year ending with, or after, the tax year of

the eligible taxpayer that otherwise earned and reported the

credit on the appropriate source credit form. The transferee

taxpayer (and not the eligible taxpayer) is treated as the taxpayer

with respect to such credit (or a portion thereof).

To report the transferred credit on Form 3800, if there are

multiple facilities for which you’re receiving one of the eligible

credits, complete Part V and then Part III. In Part V, list separately

the credit transferred from each facility or from each

pass-through entity using the registration number(s) provided by

the transferor(s). In Part III, combine the amounts from all

facilities and all pass-through entities for each credit. Enter in

column (b) the first registration number obtained for each credit.

If there is only one facility or one pass-through entity from which

you have received a credit transfer of one of the above credits,

you do not need to use Part V.

Transferee partnerships and S corporations. Partnerships

and S corporations which are transferees attach a transfer

election statement to their Form 1065 or Form 1120-S,

respectively, for each credit transferred to them, and complete

the applicable line(s) of Part III (and Part V, if applicable) of Form

3800, including the transfer registration number and EIN of the

transferor in the appropriate columns. Information needed by

partners or shareholders to report their allocable share of the

transferred credit is provided by the partnership or S corporation

on Schedule K-1 (Form 1065), box 15, code BC; or

Schedule K-1 (Form 1120-S), box 13, code BC. Each partner or

Instructions for Form 3800 (2025)

shareholder completes the applicable line(s) of their Part III (and

Part V, if applicable) of Form 3800, including the registration

number of the transferor and EIN of the partnership or S

corporation. This reporting is repeated for subsequent tiers of

partners or shareholders.

Columns (a) Through (j)

Current-year credits. Current-year general business credits

available are listed by form number in the first column.

Column (a), Number of items. If in Part V you listed multiple

facilities or multiple pass-through entities for any credit, enter in

column (a) of Part III the number of facilities and/or pass-through

entities listed for that credit in Part V. Otherwise, you can leave

column (a) blank.

Column (b), Elective payment or transfer registration number. If an EPE or a transfer election has been made, enter the

registration number (as shown on the source credit form) in

column (b). If there are multiple facilities for the same credit

listed in Part V, enter in column (b) of Part III the first registration

number listed for that credit in Part V. If you are not making an

EPE or transfer election, leave column (b) blank. If you obtained

a registration number for an IRA 2022 or CHIPS 2022 credit but

later decide not to make an EPE or transfer election for that

credit, leave column (b) blank.

Column (c), Pass-through or transfer credit entity EIN.

• Complete column (c) only if you are receiving the credit on a

Schedule K-1 from a pass-through entity, or receiving as

transferee the credit from an unrelated taxpayer.

• If you are reporting a credit allocated to you from a

pass-through entity, enter that pass-through entity’s employer

identification number (EIN) under column (c) for that credit.

• If you are reporting a credit reported to you on Form

1099-PATR, Taxable Distributions Received From Cooperatives,

enter that cooperative’s EIN under column (c) for that credit.

• If there are multiple pass-through entities for the same credit,

report the credit for each pass-through entity in Part V and then

enter the EIN of the pass-through entity allocating the greatest

amount of the credit to you in Part III, column (c).

• If you are reporting a transferred credit received from a

transferor under section 6418, enter that transferor’s EIN under

column (c) for that credit.

• If there are multiple transferors for the same credit, report the

credit for each transferor in Part V, and then enter the EIN of the

transferor that transferred the greatest amount of the credit to

you in Part III, column (c).

Column (d), Credits subject to the passive activity limit, before application of the limit. Enter your current-year credits

that are subject to the passive activity limitations before the

application of the passive activity credit limitations of Form

8582-CR or Form 8810. See section 469.

Column (e), Credits not subject to the passive activity limits. Enter the amount of your current-year credit that is not

subject to the passive activity limitation of section 469 because

of your material participation in the trade or business.

Column (f), Credit transfer election amount. Indicate the

transfer election by entering the amount transferred by you to

another entity as a negative amount. If you are a transferee,

enter the amount transferred to you as a positive amount.

Column (h), Gross elective payment election (EPE)

amount. Enter the amount of the gross EPE based on the total

credit for which an EPE is being made before calculating the net

EPE amount and before considering limitations from Part II. See

Line 6, column (h), later.

Column (i), Amount of column (g) applied against tax in

Part II. Use the order in which credits are used, earlier, to

determine the order in which to apply your credits to your tax

liability.

9

Credits carried forward (Part II, line 34) are applied to your tax

liability before current-year credits in Part III.

See the instructions for line 6 of Part III, column (j), below.

Column (j), Net EPE amount. The net EPE amount is the

smaller of:

• column (h), or

• column (g) minus column (i).

If you have no tax liability figured in Part II, enter the amount from

column (h) as the net EPE amount in column (j).

If you are making an EPE for one credit, enter the figured net

EPE amount in column (j).

If you are making EPEs for multiple credits and your figured

net EPE amount is less than the sum of such credits, the net

EPE amount and any remainder amount for each credit is

determined based on the listing under Order in which credits are

used, earlier.

Limitation on Certain Credits Reported in Part III

The aggregate amount from each credit form is usually reported

on the appropriate line of Form 3800, Part III, to reflect

self-generated credit sources and all pass-through entity

sources. However, certain credits have limitations imposed. They

include:

• Form 8826, line 8—$5,000 limitation for the overall credit

(reported on Part III, line 1e); and

• Form 8882, line 7—$150,000 limitation for the overall credit

(reported on Part III, line 1k).

In situations where there is a limitation on the credit amount,

the limited amount allowed is allocated pro rata and anything

above the limitation is lost.

Lines 1a, 1d, 1o, 1v, 4a, and 4k

If you are a cooperative described in section 1381(a), you must

allocate to your patrons the investment credit in excess of your

tax liability limit. Allocate to your patrons the portion, if any, of the

investment credit on Part I line 6; or Part II, line 36, in excess of

Part II, line 16 or line 29, respectively. While any excess is

allocated to patrons, any credit recapture applies as if you, as

the cooperative, had claimed the entire credit.

Note: Any carryforward of the qualifying therapeutic discovery

project credit may be claimed on Part IV, line 2w.

Lines 1c and 4i

Caution: A qualified small business must complete Form 3800

before completing Section D of Form 6765 if the payroll tax credit

is being claimed. See the Instructions for Form 6765 for more

details.

Eligible small businesses, enter your research credit on

line 4i. See the definition of Eligible Small Business, earlier. All

others, enter your research credit on line 1c.

Partners and S corporation shareholders, see Treatment of

partners and S corporation shareholders under Eligible Small

Business, earlier.

Research credit limitation. If you are an individual, the amount

of the research credit that may be included on Part III, line 1c or

line 4i, is limited to the amount of tax attributable to your taxable

income from the sole proprietorship or your interest in the

pass-through entity (partnership, S corporation, estate, or trust)

generating the credit. Figure the research credit limitation

separately for each sole proprietorship or pass-through entity by

using the following formula.

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Taxable income attributable to the sole proprietorship or your

interest in the pass-through entity

Part II, line 11 ×

Your taxable income for the year

The sum of the fractions used for determining the limits can’t

exceed 1. The research credit used to determine the limitation is

the sum of the current-year credit (determined without regard to

the limitation), any carryforwards (adjusted for any payroll tax

credit claimed) of the credit not used in prior years, and any

carryback of the credit from 2026. For information on how to

figure your taxable income for the year, your taxable income

attributable to the sole proprietorship, or your interest in the

pass-through entity, see Regulations sections 1.41-7(c) and

1.53-3.

If in the current tax year you had no taxable income

attributable to a particular business interest, you can’t claim any

research credit this year related to that business. If any of your

research credit isn’t allowed to be used because of this

limitation, see Carryback and Carryforward of Unused Credit,

earlier.

Line 1e

When reporting the disabled access credit from Form 8826 on

Part III, line 1e, don’t enter more than $5,000.

Line 1k

When reporting the credit for employer-provided childcare

facilities and services from Form 8882 on Part III, line 1k, don’t

enter more than $150,000.

Lines 1y and 1aa

Credit limitations apply to certain taxpayers claiming the new

clean vehicle credit (Form 8936, Part II) or the clean commercial

vehicle credit (Form 8936, Part V). See Part I-Modified Adjusted

Gross Income (MAGI) Amount in the Instructions for Form 8936,

Clean Vehicle Credits.

Line 1bb

Enter the amount from Form 8904, Credit for Oil and Gas

Production From Marginal Wells, line 8, or from the applicable

line of your Schedule K-1. See the Instructions for Form 8904 for

more information.

Line 1ff

Enter the amount of sustainable aviation fuel (SAF) from Form

8864.

Lines 4a Through 4z

Enter the amount of the specified credit on the applicable line.

See also the instructions for lines 1c and 4i, earlier.

Line 4h

Tax-exempt eligible small employers, other than certain farmers’

cooperatives, don’t report the credit for small employer health

insurance premiums on Part III, line 4h. Eligible tax-exempt small

employers will report this credit directly on line 6f of Part III of

Form 990-T.

Line 6, column (f)

If you are a partnership or S corporation that received an eligible

credit(s) from a transferor(s) under a section 6418 election,

report the positive amounts included in the total of line 6, column

(f), on Schedules K and K-1. See the instructions for Form 1065

and Form 1120-S for the information that you must provide to

your partners or shareholders to report their distributive shares

of such credits on their Forms 3800 attached to their income tax

returns.

Instructions for Form 3800 (2025)

Partners and shareholders enter the distributive share of each

transferred credit on the applicable line(s) of their Form 3800,

Part III, and Part V, if applicable.

Line 6, column (h)

Partnerships and S corporations report the total gross EPE

amount from Part III, line 6, column (h), on the designated line of

your return, shown below. Copy the amount from column (h) to

column (j). See also the instructions for Forms 1065 and 1120-S

for additional reporting information.

• Form 1120-S, U.S. Income Tax Return for an S Corporation,

line 24d.

• Form 1065, U.S. Return of Partnership Income, line 29.

A taxpayer reporting an amount on Form 990-T that doesn’t

have unrelated business taxable income (UBTI) does not need

to complete Part I and Part II of Form 3800.

Line 6, column (j)

If you are required to complete Parts I and II of Form 3800 to

determine the general business credit(s) allowed for the current

year (if any), report the total net EPE amount from Part III, line 6,

column (j), on the designated line of your return shown below.

• Form 1120, U.S. Corporation Income Tax Return, Schedule J,

line 22a.

• Form 1120-F, U.S. Income Tax Return of a Foreign

Corporation, line 5j.

• Form 1120-L, U.S. Life Insurance Company Income Tax

Return, line 27h.

• Form 1120-H, U.S. Income Tax Return for Homeowners

Associations, line 23f.

• Form 1120-POL, U.S. Income Tax Return for Certain Political

Organizations, line 23d.

• Form 1120-C, U.S. Income Tax Return for Cooperative

Associations, line 30h.

• Form 1120-PC, U.S. Property and Casualty Insurance

Company Income Tax Return, line 16f.

• Form 1120-RIC, U.S. Income Tax Return for Regulated

Investment Companies, line 28g.

• Form 1120-REIT, U.S. Income Tax Return for Real Estate

Investment Trusts, line 25g.

• Form 1041, U.S. Income Tax Return for Estates and Trusts,

Schedule G, line 18a.

• Form 1041-N, U.S. Income Tax Return for Electing Alaska

Native Settlement Trusts, line 19.

• Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral

Trusts, line 18.

• Form 990-T, Exempt Organization Business Income Tax

Return, Part III, line 6g.

• Form 1040, U.S. Individual Income Tax Return, Schedule 3,

line 13c.

Part IV. Carryovers of General

Business Credits (GBCs)

Use Parts IV and VI to record the carryforwards and carrybacks.

The information on Parts IV and VI comes from your tax returns

and schedules for prior years for carryforwards (and subsequent

year, for carrybacks). These include Form 3800, Schedules K-1,

and your related work papers. If you checked the boxes on Part I,

line 4; and Part II, line 34, you must attach the required

statement, discussed next. See Carryback and Carryforward of

Unused Credit, earlier.

Caution: In general, no part of the unused credit for any year

attributable to any credit can be carried back to any tax year

before the first tax year for which that credit was first allowable.

Exceptions apply for the marginal oil and gas well production

credit in section 45 (5-year carryback), and the applicable credits

in section 6417(b) (3-year carryback).

Required statement. For each credit, attach a statement with

the following information.

Instructions for Form 3800 (2025)

• Show the tax year in which the credit originated, the amount of

the credit as reported on the original return, and the amount

allowed for that year. Also, state whether the total carryforward

amount was changed from the originally reported amount and

identify the type of credit(s) involved. If the revised carryforward

amount relates to unused additional research credits, attach an

additional statement detailing the changes to the originally

reported Form 6765 information for all originating credit years

applicable.

• For each carryback year, show the year and the amount of the

credit allowed after you applied the carryback.

• For each carryforward year, show the year and the amount of

the credit carryforward allowed for that year.

Note: Individuals claiming the research credit from a sole

proprietorship or pass-through entity don’t include any

carryforward of that credit on Part I, line 4, before figuring the

limitation on Part III, line 1c. Include the carryforward when

figuring the research credit limitation on line 1c of Part III. Then,

include the allowable carryforward amount on Part I, line 4, and

attach the statement required above.

Adjustment for the payroll tax credit. A qualified small

business that elected on Form 6765 to claim a portion of its

research credit as a payroll tax credit must reduce its research

credit carryforward by the amount elected as a payroll tax credit.

Column (a), Number of items. If you have multiple source

credit forms for the same credit, provide a breakdown in Part VI

and enter in Part IV, column (a), the number of source credit

forms for each credit.

Column (b), Originating tax year. Enter the tax year from

which the carryover arises. This could be a prior year or, in the

case of an amended return, the subsequent year. If there are

various years for the same credit, enter the most recent year.

Column (c), Pass-through entity EIN. If the credit was

allocated to you from a pass-through entity, enter the EIN of the

pass-through entity. If multiple pass-through entities are listed for

the credit in Part VI, enter the EIN of the entity allocating the

greatest amount of the credit to you.

Column (d), Carryovers subject to the passive activity limits before the passive activity limitations. Enter the full

amounts of credit carryovers earned in your passive activities.

See Transferee taxpayer under Transferees of Eligible Credits

Under Section 6418.

Column (e), Carryovers subject to the passive activity limits after the passive activity limitations. Use Form 8582-CR

or Form 8810 to figure the amounts of credits available to offset

current-year tax on activities that, for you, are passive.

Column (f), Carryovers not subject to the passive activity

limits. Enter credits earned in activities that, for you, are not

passive.

Column (g), Amount of columns (e) and (f) applied against

tax in Part II. Line 7 of this column should equal to the sum of

Part II, lines 33, 34, and 35.

Column (h), Amount of columns (e) and (f) recaptured or

otherwise adjusted. Enter amounts you report as recaptured

(whether on Form 4255 or elsewhere), as well as amounts

adjusted on audit or otherwise.

Column (i), Carryforward to 2026. Subtract the sum of

columns (g) and (h) from the sum of columns (e) and (f).

Line 1. Lines 1a through 1gg list the same credits shown on

Part III, lines 1a through 1gg.

Carryforward of certain other credits. Use Part IV, line 2zz,

to enter any carryforward to 2025 of any unused credit from the

general business credits no longer listed on Form 3800 due to,

for example, expiration of a tax provision.

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Caution: If any carryforward amount is entered on Part IV, lines

1a through 1zz, see Required statement, earlier.

Line 2. Lines 2a through 2x are for expired credits for which only

carryforwards are allowed. Use line 2zz for the carryforward of

any credit not listed for which only carryforwards are generally

allowed. Attach a statement with the name and form number of

the credit. See required statement, earlier, if you revised any

carryforwards on line 2. The pre-2008 section 42 low-income

housing credit should be reported on Part IV, line 2b. The

pre-2008 section 47 rehabilitation credit should be reported on

Part IV, line 2zz.

Line 2a. Enter the amount from Form 5884-A, Employee

Retention Credit for Employers Affected by Qualified Disasters.

Line 2o. Enter the amount from Form 5884-A, Section A

(employers affected by Hurricane Katrina, Rita, or Wilma).

Line 2p. Enter the amount from Form 5884-A, Section B

(Hurricane Katrina housing).

Line 2q. Enter the amount from Form 5884-A, Section A

(affected Midwestern disaster area employers).

Line 2r. Enter the amount from Form 5884-A, Section B

(employer housing).

Column (d)(1), Credits other than credit transfer election

credits. Enter credit amounts other than those to which the

transfer provisions of section 6418 apply.

Column (d)(2), Credit transfer election credits sold. Enter

credit amounts you transferred under section 6418.

Column (d)(3), Credit transfer election credits purchased.

Enter credit amounts transferred to you under section 6418.

Column (d)(4), Credits from columns (d)(1) (less column

(d)(2)) and (d)(3) allowed after limit. Subtract the amount in

column (d)(2) from the amount in column (d)(1); then, add the

amount in column (d)(3). Figure the amount allowed using Form

8582-CR or Form 8810, if applicable, and enter the result.

Credits not subject to the passive activity limit. List in

columns (e), (f)(1), and (f)(2) the credits that, for you, arise from

activities not defined in section 469 as passive activities.

Column (e), Credits other than transfer election credits.

Enter credit amounts that are self-earned or allocated to you by a

pass-through entity.

Column (f)(1), Transfer election credits sold. Enter credit

amounts that you transferred under section 6418.

Line 2s. Enter the amount from Form 5884-B (new hire

retention).

Column (f)(2), Purchased transfer election credits not subject to passive activity limit. Enter credit amounts transferred

to you under section 6418.

Line 3. This line is for carryforwards and carrybacks of the

empowerment zone credit (Form 8844) and carryforwards of the

renewal community employment credit.

Column (g), Combine columns (d)(4), (e), (f)(1), and (f)(2).

Add columns (d)(4), (e), and (f)(2), and then subtract column (f)

(1).

Line 4. Lines 4a through 4k are for carryforwards and

carrybacks of specified credits identified in section 38(c)(4)(B).

Column (h)(1), Gross EPE amount. Portion of column (g)

eligible for the section 6417 EPE election or the section

48D EPE.

Line 4y. If you were an eligible small business in tax year 2010,

enter on this line carryforwards of credits from tax year 2010

claimed under Public Law 111-240, section 2013. Attach a

statement identifying the credits and amounts of previously

claimed carryforwards.

Part V. Breakdown of Aggregate

Amounts in Part III for

Facility-by-Facility, Multiple

Pass-Through Entities, etc.

If any of the amounts entered in Part III (aside from totals) are

aggregate figures from more than one facility or more than one

pass-through entity, provide breakdowns of those amounts by

EPE or transfer registration number and by the EIN of the

pass-through entity, if applicable, in Part V. Use only the columns

applicable for the particular credits you are reporting.

Column (a), Part III line number. Enter the applicable line

number from the left margin of Part III. Include the numeral and

the alpha character. For example, the line number in Part III for

Form 7207 is 1b.

Column (b), Elective payment or transfer registration number. Enter the elective payment or transfer registration number

obtained from the IRS for the credit or the facility.

EIN. Column (c)(1), Pass-through entity EIN. If you were

allocated this credit by a pass-through entity, enter the EIN of the

partnership, S corporation, or other pass-through entity.

EIN. Column (c)(2), Transferor entity EIN. If you are a

transferor or transferee of a credit under section 6418, enter the

transferor’s EIN.

Credits subject to the passive activity limit. List in columns

(d)(1) through (d)(4) the credits that, for you, arise from passive

activities as defined in section 469.

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Note: Credits that are transferred by you or that are transferred

to you under section 6418 are not eligible for the section 6417

EPE.

Column (h)(2), Subtract column (h)(1) from column (g)

(credit excluding EPE). Subtracting column (h)(1) from column

(g) gives the amount of credit that does not include the gross

EPE amount. This subtraction result may include credit amounts

that, for you, are subject to the passive activity rules of section

469, and therefore only applicable to tax on your passive

activities.

Column (i)(1), Amount of column (h)(2) applied against tax

in Part II. See Order in which credits are used to determine the

order in which to apply your credits to your tax liability.

Note: Credits carried forward (Part II, line 34) are applied to your

current-year tax liability before current-year credits on Part III or

Part V.

Column (i)(2), Amount of EPE applicable credit in column

(h)(1) applied against tax in Part II. Amounts in column (h)(1)

must first be applied to tax (if any) before being treated as a

payment.

Column (j), Net EPE amount. Subtract column (i)(2) from

column (h)(1). The result of subtracting column (i)(2) from

column (h)(1) provides the net EPE amount. All or a portion of

the net EPE amount may be applied as a payment of tax

remaining after credits.

Column (k), Carryforward to 2026. Subtract column (i)(1)

from column (h)(2). The carryforwards in this column will be

included in your 2026 Form 3800, Part IV.

Part VI. Breakdown of Aggregate

Amounts in Part IV

If any of the amounts entered in Part IV (aside from totals) are

aggregate figures from more than 1 year or more than one

Instructions for Form 3800 (2025)

pass-through entity, provide breakdowns of those figures by tax

year and by the EIN of the pass-through entity, if applicable, in

Part VI. Use only the columns applicable for the particular credits

you are reporting.

Paperwork Reduction Act Notice. We ask for you to obtain

the information on this form to carry out the Internal Revenue

laws of the United States. You are required to obtain this

information. You are not required to obtain the information

requested on a form that is subject to the Paperwork Reduction

Act unless the form displays a valid OMB control number. Books

or records relating to a form, or its instructions must be retained

as long as their contents may become material in the

administration of any Internal Revenue law. Generally, tax returns

Instructions for Form 3800 (2025)

and return information are confidential, as required by Internal

Revenue Code section 6103. The time needed to complete and

file this form will vary depending on individual circumstances.

The estimated burden for individual filers is approved under

OMB control number 1545-0074; for tax exempt filers, under

OMB control number 1545-0047; for business filers is approved

under OMB control number 1545-0123; and trust filers is

approved under OMB control number 1545-0092. For the

estimated averages, see the instructions for your income tax

return. If you have comments concerning the accuracy of these

time estimates or suggestions for making this form simpler, we

would be happy to hear from you. See the instructions for the tax

return with which this form is filed.

13