IRS Form 3800 – General Business Credit

IRS Form 3800 – IRS Form 3800, officially titled “General Business Credit,” is the key form businesses and individuals use to claim and calculate the General Business Credit (GBC). The GBC combines more than 30 different business tax credits into one total, helping reduce your federal income tax liability.

This nonrefundable credit (with limited exceptions via elective payments) applies to activities like research, energy investments, hiring, and clean energy production. For tax year 2025, the form (revised August 2025) incorporates Inflation Reduction Act (IRA) updates, new clean energy credits, and expanded elective payment/transfer rules.

Download the official Form 3800 PDF here: https://www.irs.gov/pub/irs-pdf/f3800.pdf (provided in your query).
Get the latest Instructions for Form 3800 (2025) at IRS.gov/Form3800 or directly: https://www.irs.gov/pub/irs-pdf/i3800.pdf.

Who Must File IRS Form 3800?

File Form 3800 if you claim any general business credit on your tax return, even if it’s just one. You must also attach the specific source form(s) for each credit (e.g., Form 6765 for research credit, Form 3468 for energy/investment credit).

  • Individuals (Form 1040), C corporations (Form 1120), S corporations (Form 1120-S), partnerships (Form 1065), estates/trusts, and tax-exempt entities.
  • Partnerships and S corporations must file Form 3800 (and Schedule A if applicable) if making elective payment elections (EPEs), transfer elections, or receiving transferred credits.
  • Applicable entities (e.g., governments, nonprofits) electing EPE for IRA credits must complete Form 3800.
  • Exceptions: Some pass-through credits are reported only on source forms/K-1s unless electing EPE/transfer.

Pre-filing registration is required before any EPE or credit transfer (via IRS.gov/Register for Elective Payment or Transfer of Credits).

Common General Business Credits Included on Form 3800

Form 3800 (Part III) lists dozens of credits. Key examples for 2025 include:

  • Research credit — Form 6765
  • Investment/energy credits — Form 3468 (rehabilitation, energy, advanced manufacturing, clean electricity investment)
  • Work opportunity credit — Form 5884
  • Low-income housing credit — Form 8586
  • Disabled access credit — Form 8826
  • Employer-provided childcare — Form 8882
  • Small employer health insurance premiums — Form 8941
  • Credit for paid family/medical leave — Form 8994
  • Clean energy/production credits (IRA-expanded): Clean electricity production (Form 7211), clean hydrogen (Form 7210), carbon oxide sequestration (Form 8933), advanced manufacturing production (Form 7207), clean fuel production (Form 7218), and more.

Many IRA 2022/CHIPS Act credits (e.g., sections 45X, 45Y, 48E) qualify for elective payments or transfers.

Key Changes and Updates for Tax Year 2025

  • New/expanded clean energy credits (e.g., clean electricity production on line 1gg, clean fuel on line 1q).
  • Small agri-biodiesel producer credit (Form 8864) restored and transferable for fuel sold/used after June 30, 2025.
  • Redesigned Part II with sections A–D for clearer tax liability limitations.
  • Enhanced columns in Parts III, IV, V, and VI for passive/non-passive credits, EPE amounts, and transfers.
  • Option to use Schedule A (Form 3800) as a transfer election statement.
  • Revocation process for certain section 6417 EPEs (new guidance April 2025).

Check IRS.gov/Form3800 for any post-publication updates.

How to Fill Out Form 3800: Overview of the Six Parts?

The 2025 form has six parts. Complete only the parts that apply, but include all pages with your return.

  • Part I — Credits not allowed against tentative minimum tax (TMT). Includes carryovers and passive adjustments.
  • Part II — Figuring the credit allowed after limitations (tax liability caps, specified credits, passive rules).
  • Part III — Current-year credits (detailed by form/line, with passive/EPE/transfer columns).
  • Part IV — Carryovers (forward/backward, passive breakdowns).
  • Part V — Detailed breakdown of Part III amounts (multiple facilities/entities, EPE/transfer details).
  • Part VI — Detailed breakdown of Part IV carryovers.

Credit ordering rule: Use on a first-in, first-out (FIFO) basis—earliest carryforwards first, then current-year credits in the IRS-specified order.

Limitations on the General Business Credit

  • Tax liability limit (section 38(c)) — Generally, the credit cannot exceed net income tax minus 25% of regular tax over $25,000 (special rules for corporations, married filing separately).
  • Passive activity limits (section 469) — Use Form 8582-CR or 8810 for passive credits.
  • Specified credits — Some (e.g., certain energy credits) have higher or phased limits.
  • Eligible small businesses (gross receipts ≤ $50M) have simplified rules for some credits.

Carryforwards and Carrybacks

Unused credits generally carry back 1 year (or 3/5 years for certain credits) and forward 20 years. Report on Part IV. Track originating year, original amount, and changes with attached statements.

Elective Payment Elections (EPE) and Credit Transfers (IRA/CHIPS Rules)

These are major features for 2025 clean energy credits:

  • EPE (section 6417/48D) — Treat eligible credits as payments (potentially refundable). Requires pre-registration; report registration number and amounts in Part III columns (h)–(j).
  • Transfers (section 6418) — Sell all or part of eligible credits to unrelated buyers for cash. Attach Schedule A (or statement) with registration number, payment details, and signatures. Transferees report on their Form 3800.

Revocation of EPE is allowed for certain credits—follow April 2025 IRS guidance.

Tips for Filing and Avoiding Mistakes

  1. Always attach every source credit form.
  2. Complete pre-filing registration early for EPE/transfers.
  3. For amended returns claiming research credits, include detailed factual statements.
  4. Partnerships/S corps: Report shares on K-1 (code BC for transferred credits).
  5. Use tax software (TurboTax, etc.) or a professional for complex calculations.

Where to Get Help and Resources?

Consult a tax professional or CPA for your specific situation, especially with clean energy or transfer elections.

By properly using IRS Form 3800, you can maximize your business tax credits and lower your tax bill significantly. Always refer to the latest IRS documents for your tax year, as rules evolve with legislation. For the 2025 tax season (filing in 2026), download the forms linked above and stay updated at IRS.gov.