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    US Internal Revenue Service: f3800 - 1993

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    IRS
    Form 3800 Tentative Credit General Business Credit Attach to your tax return. Check if from Form 8845 Form 8846 Form 8847 current year general business credit. Add lines 3 through 6 general business credit limitation based on amount of tax.

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    US Internal Revenue Service: f3800 - 1993

    Uploaded by

    IRS
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    Form 3800 Tentative Credit General Business Credit Attach to your tax return. Check if from Form 8845 Form 8846 Form 8847 current year general business credit. Add lines 3 through 6 general business credit limitation based on amount of tax.

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    US Internal Revenue Service: f3800--1993

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    Form 3800 Tentative Credit General Business Credit Attach to your tax return. Check if from Form 8845 Form 8846 Form 8847 current year general business credit. Add lines 3 through 6 general business credit limitation based on amount of tax.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    25 views2 pages

    US Internal Revenue Service: f3800 - 1993

    Uploaded by

    IRS
    Form 3800 Tentative Credit General Business Credit Attach to your tax return. Check if from Form 8845 Form 8846 Form 8847 current year general business credit. Add lines 3 through 6 general business credit limitation based on amount of tax.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 2

    3800

    OMB No. 1545–0895


    General Business Credit
    Form
    © Attach to your tax return.
    Department of the Treasury Attachment
    Internal Revenue Service © See separate instructions. Sequence No. 22
    Name(s) as shown on return Identifying number

    Part I Tentative Credit

    1a Current year investment credit (Form 3468, Part I) 1a


    b Current year jobs credit (Form 5884, Part I) 1b
    c Current year credit for alcohol used as fuel (Form 6478) 1c
    d Current year credit for increasing research activities (Form 6765, Part III) 1d
    e Current year low-income housing credit (Form 8586, Part I) 1e
    f Current year enhanced oil recovery credit (Form 8830, Part I) 1f
    g Current year disabled access credit (Form 8826, Part I) 1g
    h Current year renewable electricity production credit (Form 8835, Part I) 1h
    i Other current year credit(s). Check if from Form 8845 Form 8846 Form 8847 1i
    j Current year general business credit. Add lines 1a through 1i 1j
    2 Passive activity credits included on lines 1a through 1i (see instructions) 2
    3 Subtract line 2 from line 1j 3
    4 Passive activity credits allowed for 1993 (see instructions) 4
    5 Carryforward of general business, WIN, or ESOP credit to 1993 (see instructions for the
    schedule to attach) 5
    6 Carryback of general business credit to 1993 (see instructions) 6
    7 Tentative general business credit. Add lines 3 through 6 7
    Part II General Business Credit Limitation Based on Amount of Tax

    %
    8a Individuals. Enter amount from Form 1040, line 40
    b Corporations. Enter amount from Form 1120, Schedule J, line 3 (or Form 1120-A, Part I, line 1) 8
    c Other filers. Enter regular tax before credits from your return
    9 Credits that reduce regular tax before the general business credit—
    a Credit for child and dependent care expenses (Form 2441, line 10) 9a
    b Credit for the elderly or the disabled (Schedule R (Form 1040),
    line 21) 9b
    c Mortgage interest credit (Form 8396, line 11) 9c
    d Foreign tax credit (Form 1116, line 32, or Form 1118, Sch. B,
    line 12) 9d
    e Possessions tax credit (Form 5735, line 14) 9e
    f Orphan drug credit (Form 6765, line 10) 9f
    g Credit for fuel from a nonconventional source 9g
    h Qualified electric vehicle credit (Form 8834, line 17) 9h
    i Add lines 9a through 9h 9i
    10 Net regular tax. Subtract line 9i from line 8 10
    11 Tentative minimum tax (see instructions):

    %
    a Individuals. Enter amount from Form 6251, line 26
    b Corporations. Enter amount from Form 4626, line 14 11
    c Estates and trusts. Enter amount from Form 1041, Schedule H, line 37
    12 Net income tax:

    %
    a Individuals. Add line 10 above and line 28 of Form 6251
    b Corporations. Add line 10 above and line 16 of Form 4626 12
    c Estates and trusts. Add line 10 above and line 39 of Form 1041, Schedule H
    13 If line 10 is more than $25,000, enter 25% (.25) of the excess (see instructions) 13
    14 Subtract line 11 or line 13, whichever is greater, from line 12. If less than zero, enter -0- 14
    15 General business credit allowed for current year. Enter the smaller of line 7 or line 14. Also
    enter this amount on Form 1040, line 44; Form 1120, Schedule J, line 4e; Form 1120-A,
    Part I, line 2a; or on the appropriate line of your return. (Individuals, estates, and trusts, see
    instructions if the credit for increasing research activities is claimed. C corporations, see
    instructions for Schedule A if any regular investment credit carryforward is claimed. See the
    instructions if the corporation has undergone a post-1986 “ownership change.”) 15
    For Paperwork Reduction Act Notice, see page 2 of this form. Cat. No. 12392F Form 3800 (1993)
    Form 3800 (1993) Page 2
    Additional General Business Credit Allowed By Section 38(c)(2) (Before Repeal by the
    Schedule A—
    Revenue Reconciliation Act of 1990)—Only Applicable to C Corporations
    16 Enter the portion of the credit shown on line 5, page 1, that is attributable to the regular investment
    credit under section 46 (before amendment by the Revenue Reconciliation Act of 1990) 16

    17 Tentative minimum tax (from line 11, page 1) 17

    18 Multiply line 17 by 25% (.25) 18

    19 Enter the amount from line 14, page 1 19


    20 Enter the portion of the credit shown on line 7, page 1, that is NOT
    attributable to the regular investment credit under section 46 (before
    amendment by the Revenue Reconciliation Act of 1990) 20

    21 Subtract line 20 from line 19 (if less than zero, enter -0-) 21

    22 Subtract line 21 from line 16 (if less than zero, enter -0-) 22
    23 For purposes of this line only, recompute the amount on line 12, Form
    4626, by using zero on line 7, Form 4626, and enter the result here 23

    24 Multiply line 23 by 10% (.10) 24

    25 Net income tax (from line 12, page 1) 25

    26 General business credit (from line 15, page 1) 26

    27 Subtract line 26 from line 25 27

    28 Subtract line 24 from line 27 28

    29 Enter the smallest of line 18, line 22, or line 28 29

    30 Subtract line 29 from line 17 30

    31 Enter the greater of line 30 or line 13, page 1 31

    32 Subtract line 31 from line 25 32


    33 Enter the smaller of line 32 or line 10, page 1. Enter this amount also on line 15, page 1, instead
    of the amount previously computed on that line. Write “Sec. 38(c)(2)” in the margin next to your
    entry on line 15, page 1 33

    34 If line 32 is greater than line 33, enter the excess here (see instructions) 34

    Paperwork Reduction Act The time needed to complete and file If you have comments concerning the
    this form will vary depending on accuracy of these time estimates or
    Notice individual circumstances. The estimated suggestions for making this form more
    We ask for the information on this form average time is: simple, we would be happy to hear from
    to carry out the Internal Revenue laws of Recordkeeping 11 hr., 29 min. you. You can write to both the IRS and
    the United States. You are required to the Office of Management and Budget
    give us the information. We need it to Learning about the at the addresses listed in the
    ensure that you are complying with law or the form 1 hr., 17 min. instructions for the tax return with which
    these laws and to allow us to figure and Preparing and sending this form is filed.
    collect the right amount of tax. the form to the IRS 1 hr., 32 min.

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