Federal housing law
Form 3800 (Schedule A) — Transfer Election Statement
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/f3800a.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
SCHEDULE A (Form 3800) (December 2025) Department of the Treasury Internal Revenue Service
Transfer Election Statement¶
Attach to your tax return. Go to www.irs.gov/Form3800 for instructions and the latest information.
OMB No. 1545-0074
Attachment Sequence No. 380
Name of transferor taxpayer Transferor’s TIN
Transferor’s address
Name of transferee taxpayer Transferee’s TIN
Transferee’s address
1 Check one box for the general business credit form (or form and part) that was completed and filed to determine the credit.
Form 3468, Part III Form 3468, Part V Form 3468, Part VI Form 7207 Form 7210 Form 7211 Form 7213 Form 7218 Form 8835 Schedule A (Form 8911), Part II Form 8864
2 Enter the IRS-issued registration number that appears on the form corresponding to the box checked on line 1 3 Enter the total amount of the credit sold by the transferor to the transferee in the current tax year . . . . $ 4 Enter the amount(s) and date(s) of payment(s) made by the transferee to the transferor for the transferred credit.
Form 8933
(i) Date (MM/DD/YYYY)
(ii) Amount
a $ b $ c $ d $ e $ f $ g $ h $ i Total of column (ii) $ 5 Enter the total amount of the credit earned by the transferor for the credit indicated by the box checked on line 1 and the registration number on line 2 . . . . . . . . . . . . . . . . . . . . . $ 6 Enter the tax year ending date of the transferor (MM/DD/YYYY) . . . . . . . . . . . . . .
File Schedule A (Form 3800) electronically except for lines 13a and 13b. Print Schedule A (Form 3800) and complete the signature area. Save Schedule A (Form 3800) as a PDF, name the file “Schedule A Form 3800” and attach to your return.
13a Transferor —Under penalty of perjury, I attest that the information provided in this Transfer Election Statement is true, complete, and accurate to the best of my knowledge, that I have the authority to legally bind the transferor taxpayer, and that I have signed below as the transferor.
Signature Name and title Date b Transferee —I certify that I have the authority to legally bind the transferee taxpayer, and I hereby consent to the credit transfer described in this Transfer Election Statement.
Signature Name and title Date
For Paperwork Reduction Act Notice, see the Instructions for Form 3800. Cat. No. 93559A Schedule A (Form 3800) (12-2025) Created 12/22/25