Part IV. Carryovers of general business credits. Part IV was

updated. The column for eligible small business credit (ESBC) carryforwards on the 2023 Form 3800 was removed; report these credits on the 2025 Form 3800, Part IV, line 4y.

• Column (a) is used to indicate how many items of carryovers from Part VI are included in Part IV for each listed credit. If there is no breakdown for a credit on Part VI, leave column (a) of Part IV blank.

• Column (b) is used to show the latest year from which carryforwards arise. However, if there is a carryback from 2026 to 2025, enter “2026” in column (b).

• Columns (d) and (e) are for credits subject to the passive activity credit limits.

Transferring credits. Taxpayers may make an election to transfer all or a portion of certain IRA 2022 credits. See Transfer of Eligible Credits Under Section 6418, later.

Transferee taxpayer. If:

• You are a noncorporate taxpayer, personal service corporation or closely held corporation to which was transferred an IRA 2022 credit from a transferor for cash; or

• You received an allocable share of an IRA 2022 credit from your transferee partnership or S corporation.

Then you must apply the rules under sections 38 and 469. File Form 8582-CR or Form 8810 (as applicable) to figure your total general business credit allowed from passive activities for the current year.

Instructions for Form 3800 (2025) Catalog Number 10622Q Jan 16, 2026 Department of the Treasury Internal Revenue Service www.irs.gov