To claim a general business credit, you will first have to get the forms you need to claim your current year business credits.
In addition to the credit form, in most cases you may also need to file Form 3800.
You must file Form 3800 if you have any of the credits listed above other than the work opportunity credit (Form 5884), the credit for alcohol used as a fuel (Form 6478), the renewable electricity, refined coal, and Indian coal production credit (Form 8835, Section B), the empowerment zone and renewal community employment credit (Form 8844), and the credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846).
Forms 5884, 6478, 8835 (Section B), 8844, and 8846 have special tax liability limits and are not reported on Form 3800. Any carryback, carryforward, and passive activity limitation of these credits is computed separately on the forms on which they are claimed.
Although you may not owe AMT, you must still figure your tentative minimum tax on Form 6251 if you claim a general business credit. After you fill in Form 6251, attach it to your tax return.
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