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Part I. Credits not allowed against tentative minimum tax

2025 Inst 3800 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

(TMT). Line 2 has been revised to include passive credit carryovers from Part IV. Lines 4 and 5 were revised to include only non-passive carryforwards and carrybacks.

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▸Contents — 2025 Inst 3800 (PDF)
2025 Inst 3800 (PDF)

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