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
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