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Previous Page: 334-General Business Credit
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Credit: How to claim
 Form: 3800 
Form: 8582–CR
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How To Claim the Credit
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| If you meet all the following conditions, use only the form shown in parentheses with each of the credits discussed above. - You have only one current year business credit.
- You have no carryback or carryover credit(s).
- The credit (other than the low-income housing credit) is not from a passive activity. See Form 8582–CR, Passive Activity Credit Limitations, for information about passive activity credits.
If you do not meet all these conditions, you must also fill out Form 3800. |
| Caution: |
| Although the empowerment zone employment credit (Form 8844) is part of the general business credit, do not report it on Form 3800. |
Alternative minimum tax
Form: 6251
| 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. |
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Previous Page: 334-General Business Credit
Next Page: 334-Business Income
Use to find additional instances of index items. |
Master Index | List of Publications | List of Acronyms
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