How To Claim the CreditIf you meet all the following conditions, use only the form shown in parentheses with each of the credits discussed above.
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 (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. |