US Internal Revenue Service: f3800 - 2002
US Internal Revenue Service: f3800 - 2002
US Internal Revenue Service: f3800 - 2002
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Form 3800 (2002)
Form 3800 (2002) Page 3
Section references are to the Inter nal half of the following credits may be payments is found by using the same
Revenue Code. taken into account: (a) unused formula used in determining your
investment credit (other than a credit to separate tax liability. Substitute the joint
General Instructions which section 48(q)(3) applies as in estimated tax, or tax paid with the
Who Must File effect prior to repeal by the Revenue return, for the tax in step 5. If the
Reconciliation Act of 1990) and (b) original return for the carryback year
You must file Form 3800 if any of the unused credit for increasing research resulted in an overpayment, reduce your
following apply. activities. contribution by your share of the refund.
1. You have more than one of the Attach a copy of the computation to
Change in Filing or Marital Status
credits listed on lines 1a through 1r. your amended return or application for
2. Any of those credits (other than the Your general business credit is limited to tentative refund.
low-income housing credit) is from a your tax liability. Therefore, if you filed a
passive activity, or you have a carryback joint return in a carryback or Credit Ordering Rule
or carryforward of any of those credits. carryforward year and your marital General business credits reported on
3. You are claiming the trans-Alaska status or filing status has changed, you Form 3800 are treated as used on a
pipeline liability fund credit or general may need to figure your separate tax first-in, first-out basis by offsetting the
credits from an electing large liability in that carryback or carryforward earliest-earned credits first. Therefore,
partnership. year. This would apply if: the order in which the credits are used
If you are not required to file Form ● You filed as single in the credit year, in any tax year is:
3800, file only the applicable credit form but filed a joint return in the carryback ● Carryforwards to that year, the earliest
listed on lines 1a through 1p. or carryforward year; ones first,
The general business credit includes ● You filed a joint return in the credit ● The general business credit earned in
the credits listed on lines 1a through 1r. year, but filed a joint return with a that year, and
It also includes the empowerment zone different spouse in the carryback or ● The carryback to that year.
and renewal community employment carryforward year; or
When relevant, the components of the
credit (Form 8844) and the New York ● You were married and filed a separate general business credit reported on
Liberty Zone business employee credit return in the credit year, but filed a joint Form 3800 arising in a single tax year
(Form 8884), but those credits have return with the same or a different are used in the following order.
special tax liability limits and are not spouse in the carryback or carryforward
year. ● Regular investment credit.
reported on Form 3800. Carrybacks,
Determine your separate tax liability in ● Rehabilitation investment credit.
carryforwards, and passive activity
limitations of those credits are also the carryback or carryforward year as ● Energy investment credit.
figured on Form 8844 or 8884, not Form follows. ● Reforestation investment credit.
3800. 1. Figure your tax for the carryback or ● Work opportunity credit (including any
carryforward year as though you were jobs credit carryforward).
Carryback and Carryforward married filing a separate return. ● Welfare-to-work credit.
of Unused Credit 2. Figure your spouse’s tax in that ● Credit for alcohol used as fuel.
If you cannot use part or all of the credit year as though he or she was married ● Credit for increasing research
because of the tax liability limit (line 19 filing a separate return. activities.
is smaller than line 8), carry the unused 3. Add the amounts in steps 1 and 2. ● Low-income housing credit.
credit back 1 tax year. To carry back an 4. Divide the amount in step 1 by the ● Enhanced oil recovery credit.
unused credit, file an amended return amount in step 3. The result should be ● Disabled access credit.
(Form 1040X, 1120X, or other amended rounded to at least three decimal places.
● Renewable electricity production
return) for the prior tax year or an 5. Multiply the decimal in step 4 by credit.
application for tentative refund (Form the total tax shown on your joint return
1045, Application for Tentative Refund, ● Indian employment credit.
for the carryback or carryforward year.
or Form 1139, Corporation Application The result is your separate tax liability ● Credit for employer social security and
for Tentative Refund). Generally, if you and a carryback or carryforward credit is Medicare taxes paid on certain
file an application for tentative refund, it applied against this amount only. employee tips.
must be filed by the end of the tax year Although your carryback or ● Orphan drug credit.
following the tax year in which the credit carryforward of the credit is limited to ● New markets credit.
arose. your separate tax liability, the amount of ● Credit for small employer pension plan
If you have an unused credit after your refund resulting from the carryback startup costs.
carrying it back, carry it forward to each or carryforward is further limited to your ● Credit for employer-provided child
of the 20 tax years after the year of the share of the joint overpayment. This is care facilities and services.
credit. Any qualified business credits (as found by subtracting your separate tax ● Credit for contributions to selected
defined in section 196(c)) that are liability (as determined above) from your community development corporations.
unused after that 20-year carryforward contribution toward the payment.
period has expired (or at the time a ● Trans-Alaska pipeline liability fund
Unless you have an agreement or credit.
taxpayer dies or goes out of business) clear evidence of each spouse’s
may be taken as a deduction in the first ● General credits from an electing large
contribution toward the payment of the partnership.
tax year following the expiration of the joint liability, your contribution includes
20-year carryforward period (or in the Although these credits are aggregated
the tax withheld on your wages and your
tax year in which the taxpayer’s death or on Form 3800, keep a separate record
share of the joint estimated tax or tax
cessation of business occurs). For of each credit to ensure that no credits
paid with the return. Your share of these
purposes of this special deduction, only or deductions are lost.
Specific Instructions unused portion of the credit and a Individuals, estates, and trusts. The
corresponding portion of the 35% amount of the research credit that may
Part I—Tentative Credit reduction. For example, if you are able be included on line 19 is limited to the
to use only half of the credit in 2002, amount of tax attributable to your
Lines 1a—1p carry forward the other half of the credit taxable income from the sole
Complete only the applicable part (lines and half of the 35% reduction. proprietorship or your interest in the
1 through 11 of Form 6478 or Part I of partnership, S corporation, estate, or
all other forms) of the appropriate credit Line 7 trust (pass-through entity) generating the
forms to figure your current year credits. Use line 7 only when you amend your credit. Figure the research credit
Enter the current year credit on the 2002 return to carry back unused credits limitation separately for each business
applicable entry spaces and attach the from 2003. enterprise by using the following
credit forms to your return. formula:
Line 8
Line 1q Taxable income attributable
If this line is zero, skip Part II. to the sole proprietorship or
Attach a statement showing how you your interest in the
figured the section 4612(e) credit. Part II—Allowable Credit pass-through entity
(Line 13 - line 15) ⫻
Line 1r Line 9 Your taxable income for the
Enter the regular tax before credits from year
Enter the total of the amounts shown in
box 7 of the Schedules K-1 (Form the appropriate form or schedule.
1065-B) you received from electing large ● Individuals: Form 1040, line 42. The result figured above is limited to
partnerships. ● Corporations: Form 1120, Schedule J, the excess of line 13 over line 15. If in
line 3; Form 1120-A, Part I, line 1; or the the current tax year you had no taxable
Line 3 income attributable to a particular
applicable line of your tax return.
Enter the credits included on line 2 that business interest, you cannot claim any
● Estates and trusts: The sum of the
are from passive activities. Generally, a research credit this year related to that
amounts from Form 1041, Schedule G,
passive activity is a trade or business in business.
lines 1a and 1b, or the amount from the
which you did not materially participate. If your research credit is limited by the
applicable line of your tax return.
Generally, rental activities are passive above formula, refigure the amount to
activities, whether or not you materially Line 10 enter on line 19 using only the total of
participate. See Form 8582-CR, Passive Enter the alternative minimum tax (AMT) the amount calculated above for the
Activity Credit Limitations, or Form from the following line of the appropriate research credit plus the general business
8810, Corporate Passive Activity Loss form or schedule. credit from other sources. If necessary,
and Credit Limitations, for details. ● Individuals: Form 6251, line 35. follow the Credit Ordering Rule on
● Corporations: Form 4626, line 15. page 3, and take into account any
Line 5
passive activity credit limitations. Write
Enter the passive activity credit allowed ● Estates and trusts: Form 1041, “Sec. 41(g)” on the dotted line next to
for 2002 from Form 8582-CR or Form Schedule I, line 56. line 19.
8810. See the instructions for the
Line 15 Corporations. If the corporation has
applicable form for details.
See section 38(c)(4) for special rules that undergone a post-1986 “ownership
Line 6 apply to married couples filing separate change” (as defined in section 382(g)),
Add all carryforwards to 2002 of unused returns, controlled corporate groups, section 383 may limit the amount of tax
credits that are reported on Form 3800. regulated investment companies, real that may be offset by pre-change
estate investment trusts, and estates general business credits. Also, if a
For each credit, attach a detailed
and trusts. corporation acquires control of another
computation showing (a) the tax year
corporation (or acquires its assets in a
the credit originated, the amount of the Line 16 reorganization), section 384 may limit the
credit, and the amount allowed for that
Although you may not owe AMT, you amount of tax attributable to recognized
year; (b) for each carryback year, the
generally must still compute the built-in gains that may be offset by
year and the amount of the credit
tentative minimum tax (TMT) to figure pre-acquisition general business credits.
allowed after you applied the carryback;
your credit. For a small corporation If either of these limitations apply, attach
and (c) for each carryforward year, the
exempt from the AMT under section a computation of the allowable general
year and the amount of the credit
55(e), enter zero. Otherwise, complete business credit, enter the amount on line
allowed after you applied the
and attach the appropriate AMT form or 19, and write “Sec. 383” or “Sec. 384”
carryforward.
schedule and enter on line 16 the TMT in the margin next to your entry on line
You must reduce by 35% the portion from the following line of that form or 19.
of the business credit carryforward schedule.
attributable to sections 46(a)(1) regular
investment credit and 46(b)(2)(C) and (D) ● Individuals: Form 6251, line 33.
business energy investment credit (as in ● Corporations: Form 4626, line 13.
effect prior to the repeal of these three ● Estates and trusts: Form 1041,
sections by the Revenue Reconciliation Schedule I, line 54.
Act of 1990). Include the reduced credit
Line 19
on line 6. Do not reduce any portion of
the credit attributable to qualified timber If line 19 is smaller than line 8, see
property. If you cannot use all of the Carryback and Carryforward of
reduced credit because line 18 is smaller Unused Credit on page 3.
than line 8, carry forward to your next
tax year in the carryforward period the