Previous Page: Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - General Business Credits Next Page: Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Business Income Use   to find additional instances of index items.

taxmap/pubs/p334-013.htm#TXMP043f6868 How To Claim the Credit

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.

taxmap/pubs/p334-013.htm#TXMP08c0a7e7 Who must file Form 3800?

You must file Form 3800 if you have any of the credits listed above (other than the credit for alcohol used as a fuel (Form 6478), the empowerment zone and renewal community employment credit (Form 8844), or the renewable electricity, refined coal, and Indian coal production credit (Form 8835, Section B)).

Forms 8844, 6478, and 8835 (Section B) 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.

taxmap/pubs/p334-013.htm#TXMP328efa2b Alternative minimum tax (AMT).

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.

Previous Page:  Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - General Business Credits Next Page:  Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Business Income Use     to find additional instances of index items.