Use this form to claim the enhanced oil recovery credit, a part of the general business credit. Current revision Form 8830 PDF Recent developments Update for Form 8830 (Rev. March 2022) per Notice 2023-57 -- 14 -SEPT-2023 Other items you may find useful All Form 8830 revisions Revenue Ruling 2003-82 Notice 2022-19, Inflation Adjustment Notice 2021-47, Inflation Adjustment Other current products Related items About Form 1065, U.S. Return of Partnership Income About Form 1120-S, U.S. Income Tax Return for an S Corporation About Form 3800, General Business Credit