Federal housing law
2025 Form 3800 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f3800.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Form
3800¶
Department of the Treasury Internal Revenue Service
General Business Credit¶
Go to www.irs.gov/Form3800 for instructions and the latest information.
You must include all pages of Form 3800 with your return.
OMB No. 1545-0074
2025 — Attachment Sequence No¶
Attachment Sequence No. 22
Name(s) shown on return Identifying number
A Corporate Alternative Minimum Tax (CAMT) and Base Erosion Anti-Abuse Tax (BEAT). Are you both (a)
an “applicable corporation” within the meaning of section 59(k)(1) for the CAMT, and (b) an “applicable taxpayer” within the meaning of section 59A(e) for the BEAT? See instructions . . . . . . . . . . Yes No B (i) Did you make an entry in Part III, column (f)? . . . . . . . . . . . . . . . . . . . . . Yes No (ii) If “Yes,” enter the number of transfer election statements attached to your return . . . . . . . . Part I Credits Not Allowed Against Tentative Minimum Tax (TMT) Complete applicable portions of Parts III and IV before Parts I and II. See instructions.
A
Form 3800 (2025) Page 2 Part II Figuring Credit Allowed After Limitations (continued) Section B—Figuring Section 38(c)(2) Empowerment Zone and Renewal Community Employment Credit Allowed Note: If you are not required to report any amounts on line 22 or line 24 below, skip lines 18 through 25 and enter -0- on line 26.
38 Credit allowed for the current year. Add lines 28 and 37. Report the amount from line 38 (if smaller than the sum of Part I, line 6, and Part II, lines 25 and 36; see instructions) as indicated below or on the applicable line of your return.
Individuals. Schedule 3 (Form 1040), line 6a.
Corporations. Form 1120, Schedule J, line 5c. . . . . . . . . . . . . . . 38
• Estates and trusts. Form 1041, Schedule G, line 2b.
}¶
Form 3800 (2025)
Form 3800 (2025) Page 3 Part III Current Year General Business Credits (GBCs) (see instructions). If there is more than one number applicable for column (b) or (c) for a line in Part III, enter the number of such items in column (a), complete Part V, and see instructions for what to report on that line in Part III.
| Current year credits from: |
(a) No. of items |
(b) Elective payment or transfer registration number |
(c) Pass-through or transferor credit entity EIN |
(d) Credits subject to the passive activity limit, before application of the limit |
(e) Credits not subject to the passive activity limits |
(f) Credit transfer election amount (enter amounts transferred out as a negative amount) |
(g) Combine columns (e) and (f) with the credit from column (d) allowed after the passive activity limit |
(h) Gross elective payment election (EPE) amount |
(i) Amount of column (g) applied against tax in Part II |
(j) Net EPE amount. Enter the smaller of column (h) or column (g) minus column (i) |
|---|---|---|---|---|---|---|---|---|---|---|
| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
||||||||||
| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 (diesel) m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911, Part I t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 (SAF) gg Form 7211, Part II hh Reserved ii Reserved zz Other credits 2 Add lines 1a–1zz |
Form 3800 (2025) Page 4 Part III Current Year General Business Credits (GBCs) (see instructions). If there is more than one number applicable for column (b) or (c) for a line in Part III, enter the number of such items in column (a), complete Part V, and see instructions for what to report on that line in Part III. (continued)
(b) Elective payment or
transfer registration
number
(c) Pass-through
or transferor
credit entity
EIN
(d) Credits subject to the passive activity
limit, before application of the
limit
(e) Credits not subject
to the passive
activity limits
(f) Credit transfer election amount
(enter amounts transferred out as a
negative amount)
(g) Combine columns
(e) and (f) with the credit from column (d) allowed after the passive activity limit
(h) Gross elective payment election
(EPE) amount
(i) Amount of column (g) applied against
tax in Part II
(j) Net EPE amount. Enter the smaller of
column (h) or column (g) minus
column (i)
Current year
credits from:
(a) No.
of items
3 Form 8844 4 Specified credits:
a Form 3468, Part VI
b Form 5884
c Form 6478
d Form 8586
e Form 8835, Part II
f Form 8846
g Form 8900
h Form 8941
i Form 6765 (ESB)
j Form 8994
k Form 3468, Part VII
l Reserved
m Reserved
z Other specified
credits
5 Add lines 4a–4z
6 Add lines 2, 3,
and 5
| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 e Form 8835, Part II f Form 8846 g Form 8900 h Form 8941 i Form 6765 (ESB) j Form 8994 k Form 3468, Part VII l Reserved m Reserved **z ** Other specified credits 5 Add lines 4a–4z **6 ** Add lines 2, 3, and 5 |
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|---|---|---|---|---|---|---|---|---|---|---|
| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 e Form 8835, Part II f Form 8846 g Form 8900 h Form 8941 i Form 6765 (ESB) j Form 8994 k Form 3468, Part VII l Reserved m Reserved **z ** Other specified credits 5 Add lines 4a–4z **6 ** Add lines 2, 3, and 5 |
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| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 e Form 8835, Part II f Form 8846 g Form 8900 h Form 8941 i Form 6765 (ESB) j Form 8994 k Form 3468, Part VII l Reserved m Reserved **z ** Other specified credits 5 Add lines 4a–4z **6 ** Add lines 2, 3, and 5 |
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| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 e Form 8835, Part II f Form 8846 g Form 8900 h Form 8941 i Form 6765 (ESB) j Form 8994 k Form 3468, Part VII l Reserved m Reserved **z ** Other specified credits 5 Add lines 4a–4z **6 ** Add lines 2, 3, and 5 |
||||||||||
| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 e Form 8835, Part II f Form 8846 g Form 8900 h Form 8941 i Form 6765 (ESB) j Form 8994 k Form 3468, Part VII l Reserved m Reserved **z ** Other specified credits 5 Add lines 4a–4z **6 ** Add lines 2, 3, and 5 |
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| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 e Form 8835, Part II f Form 8846 g Form 8900 h Form 8941 i Form 6765 (ESB) j Form 8994 k Form 3468, Part VII l Reserved m Reserved **z ** Other specified credits 5 Add lines 4a–4z **6 ** Add lines 2, 3, and 5 |
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| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 e Form 8835, Part II f Form 8846 g Form 8900 h Form 8941 i Form 6765 (ESB) j Form 8994 k Form 3468, Part VII l Reserved m Reserved **z ** Other specified credits 5 Add lines 4a–4z **6 ** Add lines 2, 3, and 5 |
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| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 e Form 8835, Part II f Form 8846 g Form 8900 h Form 8941 i Form 6765 (ESB) j Form 8994 k Form 3468, Part VII l Reserved m Reserved **z ** Other specified credits 5 Add lines 4a–4z **6 ** Add lines 2, 3, and 5 |
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| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 e Form 8835, Part II f Form 8846 g Form 8900 h Form 8941 i Form 6765 (ESB) j Form 8994 k Form 3468, Part VII l Reserved m Reserved **z ** Other specified credits 5 Add lines 4a–4z **6 ** Add lines 2, 3, and 5 |
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| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 e Form 8835, Part II f Form 8846 g Form 8900 h Form 8941 i Form 6765 (ESB) j Form 8994 k Form 3468, Part VII l Reserved m Reserved **z ** Other specified credits 5 Add lines 4a–4z **6 ** Add lines 2, 3, and 5 |
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| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 e Form 8835, Part II f Form 8846 g Form 8900 h Form 8941 i Form 6765 (ESB) j Form 8994 k Form 3468, Part VII l Reserved m Reserved **z ** Other specified credits 5 Add lines 4a–4z **6 ** Add lines 2, 3, and 5 |
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| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 e Form 8835, Part II f Form 8846 g Form 8900 h Form 8941 i Form 6765 (ESB) j Form 8994 k Form 3468, Part VII l Reserved m Reserved **z ** Other specified credits 5 Add lines 4a–4z **6 ** Add lines 2, 3, and 5 |
a Form 3468, Part VI
b Form 5884
c Form 6478
d Form 8586
e Form 8835, Part II
f Form 8846
g Form 8900
h Form 8941
i Form 6765 (ESB)
j Form 8994
k Form 3468, Part VII
l Reserved
m Reserved
z Other specified
credits
5 Add lines 4a–4z
6 Add lines 2, 3,
and 5
| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 e Form 8835, Part II f Form 8846 g Form 8900 h Form 8941 i Form 6765 (ESB) j Form 8994 k Form 3468, Part VII l Reserved m Reserved **z ** Other specified credits 5 Add lines 4a–4z **6 ** Add lines 2, 3, and 5 |
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|---|---|---|---|---|---|---|---|---|---|---|
| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 e Form 8835, Part II f Form 8846 g Form 8900 h Form 8941 i Form 6765 (ESB) j Form 8994 k Form 3468, Part VII l Reserved m Reserved **z ** Other specified credits 5 Add lines 4a–4z **6 ** Add lines 2, 3, and 5 |
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| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 e Form 8835, Part II f Form 8846 g Form 8900 h Form 8941 i Form 6765 (ESB) j Form 8994 k Form 3468, Part VII l Reserved m Reserved **z ** Other specified credits 5 Add lines 4a–4z **6 ** Add lines 2, 3, and 5 |
Form 3800 (2025) Page 5 Part IV Carryovers of General Business Credits (GBCs) (see instructions)
| (a) (b) (c) No. Originating Pass-through Credits carried over to of tax year entity EIN t a x year 2025 item s |
Carryover | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Credits carried over to tax year 2025 (a) No. of items (b) ** Originating tax year (c)** Pass-through entity EIN |
(a) No. of items |
**(b) ** Originating tax year |
(c) Pass-through entity EIN |
Subject to the passive activity limits |
Subject to the passive activity limits |
(f) Not subject to passive activity limits |
(g) Amount of columns (e) and (f) applied against tax in Part II |
(h) Amount of columns (e) and (f) recaptured or otherwise adjusted |
(i) Carryforward to 2026. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f) |
| Credits carried over to tax year 2025 (a) No. of items (b) ** Originating tax year (c)** Pass-through entity EIN |
(a) No. of items |
**(b) ** Originating tax year |
(c) Pass-through entity EIN |
(d) Before the passive activity limitations |
(e) After the passive activity limitations |
(e) After the passive activity limitations |
(e) After the passive activity limitations |
(e) After the passive activity limitations |
(e) After the passive activity limitations |
| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
|||||||||
| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
|||||||||
| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
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| 1a Form 3468, Part II b Form 7207 c Form 6765 d Form 3468, Part III e Form 8826 f Form 8835, Part II g Form 7210 h Form 8820 i Form 8874 j Form 8881, Part I k Form 8882 l Form 8864 m Form 8896 n Form 8906 o Form 3468, Part IV p Form 8908 q Form 7218, Part II r Reserved s Form 8911 t Form 8830 u Form 7213, Part II v Form 3468, Part V w Form 8932 x Form 8933 y Form 8936, Part II z Reserved aa Form 8936, Part V bb Form 8904 cc Form 7213, Part I dd Form 8881, Part II ee Form 8881, Part III ff Form 8864 gg Form 7211, Part II hh Reserved ii Reserved jj Reserved zz Other |
Form 3800 (2025) Page 6 Part IV Carryovers of General Business Credits (GBCs) (see instructions) (continued)
| Credits carried over to (a) (b) (c) tax year 2025 No. Originating Pass-through Note: Credits on lines 2a of tax year entity EIN through 2x are expired. item s Only carryforwards are allowed. |
Carryover | ||||||||
|---|---|---|---|---|---|---|---|---|---|
Credits carried over to tax year 2025 (a) No. of items (b) Originating tax year (c) Pass-through entity EIN **Note:**Credits on lines 2a through 2x are expired. Only carryforwards are allowed. |
(a) No. of items |
(b) Originating tax year |
(c) Pass-through entity EIN |
Subject to the passive activity limits |
Subject to the passive activity limits |
(f) Not subject to passive activity limits |
(g) Amount of columns (e) and (f) applied against tax in Part II |
(h) Amount of columns (e) and (f) recaptured or otherwise adjusted |
(i) Carryforward to 2026. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f) |
Credits carried over to tax year 2025 (a) No. of items (b) Originating tax year (c) Pass-through entity EIN **Note:**Credits on lines 2a through 2x are expired. Only carryforwards are allowed. |
(a) No. of items |
(b) Originating tax year |
(c) Pass-through entity EIN |
(d) Before the passive activity limitations |
(e) After the passive activity limitations |
(e) After the passive activity limitations |
(e) After the passive activity limitations |
(e) After the passive activity limitations |
(e) After the passive activity limitations |
| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
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| 2a Form 5884-A b Form 8586 (pre-2008) c Form 8845 d Form 8907 e Form 8909 f Form 8923 g Form 8834 h Form 8931 i Form 1065-B j Form 5884 (pre-2007) k Form 6478 (pre-2005) l Form 8846 (pre-2007) m Form 8900 (pre-2008) n Trans-Alaska pipeline liability o Form 5884-A, Section A p Form 5884-A, Section B q Form 5884-A, Section A r Form 5884-A, Section B s Form 5884-B t Form 8847 u Form 8861 v Form 8884 w Form 8942 x Form 8910 y Reserved z Reserved zz Other credits (see inst.) 3 Form 8844 |
Form 3800 (2025) Page 7 Part IV Carryovers of General Business Credits (GBCs) (see instructions) (continued)
Carryover
(b) Originating
tax year
(c) Pass-through
entity EIN
(d) Before the passive
(f) Subject to the passive activity limits Not subject to
(d) (e) passive activity limits
(g) Amount of columns
(e) and (f) applied against tax in Part II
(h) Amount of columns (e) and (f) recaptured or otherwise adjusted
(i) Carryforward to 2026.
Subtract the sum of
columns (g) and (h)
from the sum of columns (e) and (f)
(e) After the passive activity
Credits carried over to
tax year 2025
(a) No.
of items
activity limitations
limitations
4 Specified credits:
a Form 3468, Part VI
b Form 5884
c Form 6478
d Form 8586 (post-2007)
e Form 8835
f Form 8846
g Form 8900
h Form 8941
i Form 6765 ESB credit
j Form 8994
k Form 3468, Part VII
(post-2007)
l Reserved
m Reserved
y ESBC (see inst.)
z Other specified credits
5 Add lines 4a–4z
6 Add lines 1a through 2zz
7 Add lines 3, 5, and 6
| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 (post-2007) e Form 8835 f Form 8846 g Form 8900 h Form 8941 i Form 6765 ESB credit j Form 8994 k Form 3468, Part VII (post-2007) l Reserved m Reserved y ESBC (see inst.) z Other specified credits 5 Add lines 4a–4z 6 Add lines 1a through 2zz 7 Add lines 3, 5, and 6 |
|||||||||
|---|---|---|---|---|---|---|---|---|---|
| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 (post-2007) e Form 8835 f Form 8846 g Form 8900 h Form 8941 i Form 6765 ESB credit j Form 8994 k Form 3468, Part VII (post-2007) l Reserved m Reserved y ESBC (see inst.) z Other specified credits 5 Add lines 4a–4z 6 Add lines 1a through 2zz 7 Add lines 3, 5, and 6 |
|||||||||
| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 (post-2007) e Form 8835 f Form 8846 g Form 8900 h Form 8941 i Form 6765 ESB credit j Form 8994 k Form 3468, Part VII (post-2007) l Reserved m Reserved y ESBC (see inst.) z Other specified credits 5 Add lines 4a–4z 6 Add lines 1a through 2zz 7 Add lines 3, 5, and 6 |
|||||||||
| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 (post-2007) e Form 8835 f Form 8846 g Form 8900 h Form 8941 i Form 6765 ESB credit j Form 8994 k Form 3468, Part VII (post-2007) l Reserved m Reserved y ESBC (see inst.) z Other specified credits 5 Add lines 4a–4z 6 Add lines 1a through 2zz 7 Add lines 3, 5, and 6 |
|||||||||
| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 (post-2007) e Form 8835 f Form 8846 g Form 8900 h Form 8941 i Form 6765 ESB credit j Form 8994 k Form 3468, Part VII (post-2007) l Reserved m Reserved y ESBC (see inst.) z Other specified credits 5 Add lines 4a–4z 6 Add lines 1a through 2zz 7 Add lines 3, 5, and 6 |
|||||||||
| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 (post-2007) e Form 8835 f Form 8846 g Form 8900 h Form 8941 i Form 6765 ESB credit j Form 8994 k Form 3468, Part VII (post-2007) l Reserved m Reserved y ESBC (see inst.) z Other specified credits 5 Add lines 4a–4z 6 Add lines 1a through 2zz 7 Add lines 3, 5, and 6 |
|||||||||
| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 (post-2007) e Form 8835 f Form 8846 g Form 8900 h Form 8941 i Form 6765 ESB credit j Form 8994 k Form 3468, Part VII (post-2007) l Reserved m Reserved y ESBC (see inst.) z Other specified credits 5 Add lines 4a–4z 6 Add lines 1a through 2zz 7 Add lines 3, 5, and 6 |
|||||||||
| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 (post-2007) e Form 8835 f Form 8846 g Form 8900 h Form 8941 i Form 6765 ESB credit j Form 8994 k Form 3468, Part VII (post-2007) l Reserved m Reserved y ESBC (see inst.) z Other specified credits 5 Add lines 4a–4z 6 Add lines 1a through 2zz 7 Add lines 3, 5, and 6 |
|||||||||
| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 (post-2007) e Form 8835 f Form 8846 g Form 8900 h Form 8941 i Form 6765 ESB credit j Form 8994 k Form 3468, Part VII (post-2007) l Reserved m Reserved y ESBC (see inst.) z Other specified credits 5 Add lines 4a–4z 6 Add lines 1a through 2zz 7 Add lines 3, 5, and 6 |
|||||||||
| a Form 3468, Part VI b Form 5884 c Form 6478 d Form 8586 (post-2007) e Form 8835 f Form 8846 g Form 8900 h Form 8941 i Form 6765 ESB credit j Form 8994 k Form 3468, Part VII (post-2007) l Reserved m Reserved y ESBC (see inst.) z Other specified credits 5 Add lines 4a–4z 6 Add lines 1a through 2zz 7 Add lines 3, 5, and 6 |
a
Form 3468, Part VI
b
Form 5884
c
Form 6478
d
Form 8586 (post-2007)
e
Form 8835
f
Form 8846
g
Form 8900
h
Form 8941
i
Form 6765 ESB credit
j
Form 8994
k
Form 3468, Part VII
(post-2007)
l
Reserved
m
Reserved
y
ESBC (see inst.)
z
Other specified credits
5
Add lines 4a–4z
6
Add lines 1a through 2zz
7
Add lines 3, 5, and 6
Form 3800 (2025) Page 8 Part V Breakdown of Aggregate Amounts on Part III for Facility-by-Facility, Multiple Pass-Through Entities, etc.
| (a) (b) Part III line Elective payment or EIN number transfer registration (c)(1) (c)(2) number Pass-through Transferor entity entity EIN EIN |
Credits subject to the passive activity limit | Not subject to the limit | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
(a) Part III line number (b) Elective payment or transfer registration number EIN (c)(1) Pass-through entity EIN (c)(2) Transferor entity EIN |
(a) Part III line number |
(b) Elective payment or transfer registration number |
(b) Elective payment or transfer registration number |
EIN |
EIN |
EIN |
Before applying the limit |
Before applying the limit |
Before applying the limit |
Before applying the limit |
Before applying the limit |
(d)(4) Credits from columns (d)(1) (less column (d)(2)) and (d)(3) allowed after limit |
(d)(4) Credits from columns (d)(1) (less column (d)(2)) and (d)(3) allowed after limit |
(e) Credits other than transfer election credits |
(e) Credits other than transfer election credits |
(f)(1) Transfer election credits sold |
(a) Part III line number (b) Elective payment or transfer registration number EIN (c)(1) Pass-through entity EIN (c)(2) Transferor entity EIN |
(a) Part III line number |
(b) Elective payment or transfer registration number |
(b) Elective payment or transfer registration number |
(c)(1) Pass-through entity EIN |
(c)(1) Pass-through entity EIN |
(c)(2) Transferor entity EIN |
(d)(1) Credits other than credit transfer election credits |
(d)(2) Credit transfer election credits sold |
(d)(2) Credit transfer election credits sold |
(d)(3) Credit transfer election credits purchased |
(d)(3) Credit transfer election credits purchased |
(d)(3) Credit transfer election credits purchased |
(d)(3) Credit transfer election credits purchased |
(d)(3) Credit transfer election credits purchased |
(d)(3) Credit transfer election credits purchased |
(d)(3) Credit transfer election credits purchased |
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( ) | ( ) | ( ) | |||||||||||||
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( ) | ( ) | ( ) | |||||||||||||
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( ) | ( ) | ( ) | |||||||||||||
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( ) | ( ) | ( ) | |||||||||||||
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( ) | ( ) | ( ) | |||||||||||||
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( ) | ( ) | ( ) | |||||||||||||
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 |
( ) | ( ) | ( ) | |||||||||||||
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 |
( ) | ( ) | ( ) | |||||||||||||
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 |
( ) | ( ) | ( ) | |||||||||||||
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 |
( ) | ( ) | ( ) | |||||||||||||
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 |
( ) | ( ) | ( ) | |||||||||||||
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 |
( ) |
( ) |
( ) |
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**(f)(2) ** Purchased transfer election credits not subject to passive activity limit |
**(f)(2) ** Purchased transfer election credits not subject to passive activity limit |
(g) Combine columns (d)(4), (e), (f)(1), and (f)(2) |
(g) Combine columns (d)(4), (e), (f)(1), and (f)(2) |
(h)(1) Gross EPE amount. Portion of column (g) eligible for an EPE election |
(h)(1) Gross EPE amount. Portion of column (g) eligible for an EPE election |
(h)(2) Subtract column (h)(1) from column (g) (credit excluding EPE) |
(h)(2) Subtract column (h)(1) from column (g) (credit excluding EPE) |
(i)(1) Amount of column (h)(2) applied against tax in Part II |
(i)(1) Amount of column (h)(2) applied against tax in Part II |
(i)(2) Amount of EPE eligible credit in column (h)(1) applied against tax in Part II |
(i)(2) Amount of EPE eligible credit in column (h)(1) applied against tax in Part II |
(j) Net EPE amount. Subtract column (i)(2) from column (h)(1) |
(j) Net EPE amount. Subtract column (i)(2) from column (h)(1) |
(k) Carryforward to 2026. Subtract column (i)(1) from column (h)(2) |
(k) Carryforward to 2026. Subtract column (i)(1) from column (h)(2) |
|
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 |
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| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 |
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Form 3800 (2025) Page 9 Part VI Breakdown of Aggregate Amounts in Part IV (see instructions)
| (a) (b) (c) Line Originating tax Pass-through number year entity EIN from Part IV |
Carryover | ||||||||
|---|---|---|---|---|---|---|---|---|---|
(a) Line number from Part IV (b) Originating tax year (c) Pass-through entity EIN |
(a) Line number from Part IV |
(b) Originating tax year |
(c) Pass-through entity EIN |
Subject to the passive activity limits |
Subject to the passive activity limits |
(f) Not subject to passive activity limits |
(g) Amount of columns (e) and (f) applied against tax in Part II |
(h) Amount of columns (e) and (f) recaptured or otherwise adjusted |
(i) Carryforward to 2026. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f) |
(a) Line number from Part IV (b) Originating tax year (c) Pass-through entity EIN |
(a) Line number from Part IV |
(b) Originating tax year |
(c) Pass-through entity EIN |
(d) Before the passive activity limitations |
(e) After the passive activity limitations |
(e) After the passive activity limitations |
(e) After the passive activity limitations |
(e) After the passive activity limitations |
(e) After the passive activity limitations |
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 |
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| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 |
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| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 |
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| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 |
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| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 |
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| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 |
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| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 |
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