File Form 3800 to claim any of the general business credits. Note: To claim credits carried over from a prior year, taxpayers must provide details. For each credit, attach a statement showing the tax year the credit originated, the amount of the credit reported on the original return, and the amount of credit 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. Current revision Form 3800 PDF Instructions for Form 3800 (Print Version PDF) Recent developments Instructions for Filing Form 3800 for Certain 2023 Short Tax Years PDF -- 14-APR-2023 Required information for a valid research credit claim for refund Additional Line 10b Instructions for Certain Corporations Filing Form 8978 -- 21-JAN-2022 Other items you may find useful All Form 3800 Revisions Other Current Products Related items About Form 1040, U.S. Individual Income Tax Return About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 1041, U.S. Income Tax Return for Estates and Trusts About Form 1065, U.S. Return of Partnership Income About Form 1120, U.S. Corporation Income Tax Return About Form 3468, Investment Credit About Form 4626, Alternative Minimum Tax - Corporations About Form 5884, Work Opportunity Credit
