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Section 15. Return of Partnership Income›3.12.15 Return of Partnership Income

Section 23, 24 and 25 - Form 3800 - General Business Credit

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Sections 23, 24, and 25 are transcribed from Form 3800, General Business Credit, part III, which may be attached to Form 1065 to support the Elective Payment Election (EPE) on line 29. This credit is valid for Tax Periods 202301 and later.

All fields, except registration numbers and the indicator, are numeric and transcribed in dollars only. Registration numbers are alpha numeric and the indicator field is numeric only.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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