Section 14. Fiduciary Income Tax Returns›3.24.14 Fiduciary Income Tax Returns
Section 23 Form 3800 (Program 11900, 11901 and 11902)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Elem. No.
Form 3800 Section 23 Data Element Name
Prompt
Fld. Term
Instructions
(1)
Section Number
SECT:
Press
(2)
General Business Credits Line 1
LN1 $
Enter the amount from Line 1.
(3)
Passive Activity Credits
LN2 $
Enter the amount from Line 2.
(3)
Passive Activity Credits Allowed
LN3 $
Enter the amount from Line 3.
(4)
Carryforward of General Business Credits
LN4 $
Enter the amount from Line 4.
(5)
Carryback of General Credits
LN5 $
Enter the amount from Line 5.
(6)
Certain Allowable Credits
10B $
Enter the amount from Line 10b.
(7)
Line 3 of All Parts III
L22 $
Enter the amount from Line 22.
(8)
Passive Activity Credit Allowed
L24 $
Enter the amount from Line 24.
(9)
Add lines 17b and 26
L28 $
Enter the amount from Line 28.
General Business Credits Line 30
L30 $
Enter the amount from Line 30.
(11)
Passive Activity Credit Line 32
L32 $
Enter the amount from Line 32.
(12)
Passive Activity Credits Allowed
L33 $
Enter the amount from Line 33.
(13)
Carryforward of Business Credits Line 34
L34 $
Enter the amount from Line 34.
(14)
Carryback of Business Credits Line 35
L35 $
Enter the amount from Line 35.
(15)
Form 3468 Investment Credit
1A(G) $
Enter the amount from Line 1a, Column (g).
(16)
Form 7207 Registration Number
1B(B)
Enter the Registration number from Line 1b, Column (b).
(17)
Form 7207 Credit Transfer Election
1B(F) $
Enter the amount from Line 1b, Column (f).
(18)
Form 7207 Gross Elective Payment
1B(H) $
Enter the amount from Line 1b, Column (h).
(19)
Form 7207 Net Elective Payment
1B(J)$
Enter the amount from Line 1b, Column (j).
(20)
Form 6765 Credit for Increasing Research Activities
1C(G) $
Enter the amount from Line 1c, Column (g).
(21)
Form 3468 Registration Number
1D(B)
Enter the Registration number from Line 1d, Column (b).
(22)
Form 3468 Credit Transfer Election
1D(F)$
Enter the amount from Line 1d, Column (f).
(23)
Form 3468 Gross Elective Payment
1D(H)$
Enter the amount from Line 1d, Column (h).
(24)
Form 3468 Net Elective Payment
1D(J)$
Enter the amount from Line 1d, Column (j).
(25)
Form 8826 Disabled Access Credit
1E(G) $
Enter the amount from Line 1e, column (g).
(26)
F8835 Registration Number
1F(B)
Enter the Registration number from Line 1f, Column (b).
(27)
Form 8835 Credit Transfer Election
1F(F) $
Enter the amount from Line 1f, Column (f).
(28)
Form 8835 Net GBC
1F(G)$
Enter the amount from Line 1f, Column (g).
(29)
F7210 Registration Number
1G(B)
Enter the Registration number from Line 1g, Column (b).
(30)
Form 7210 Credit Transfer Election
1G(F) $
Enter the amount from Line 1g, Column (f).
(31)
Form 7210 Credit Amount
1G(G)$
Enter the amount from Line 1f, Column (g).
(32)
Form 7210 Gross Elective Payment
1G(H)$
Enter the amount from Line 1g, Column (h).
(33)
Form 7210 Net Elective Payment
1G(J) $
Enter the amount from Line 1g, Column (j).
(35)
Form 8820 Orphan Drug Credit
1H(G) $
Enter the amount from Line 1h, Column (g).
(36)
Form 8874 New Markets Credit
1I(G) $
Enter the amount from Line 1i, Column (g).
(37)
Form 8881 Small Employer Pension Plan
1J(G) $
Enter the amount from Line 1j, Column (g).
(38)
Form 8882 Employers Provided Child Care
1K(G) $
Enter the amount from Line 1k, Column (g).
(39)
Form 8864 Biodiesel & Renewable Diesel Fuels
1L(G) $
Enter the amount from Line 1l, Column (g).
(40)
Form 8896 Low Sulfur Diesel Fuels
1M(G) $
Enter the amount from Line 1m, Column (g).
(41)
Form 8906 Distilled Spirits Credit
1N(G) $
Enter the amount from Line 1n, Column (g).
Get a plain-English answer with a citation back to this text.
Ask AI about this code