Part IV. Carryovers of General Business Credits (GBCs)

Use Parts IV and VI to record the carryforwards and carrybacks. The information on Parts IV and VI comes from your tax returns and schedules for prior years for carryforwards (and subsequent year, for carrybacks). These include Form 3800, Schedules K-1, and your related work papers. If you checked the boxes on Part I, line 4; and Part II, line 34, you must attach the required statement, discussed next. See Carryback and Carryforward of Unused Credit , earlier.

Caution: In general, no part of the unused credit for any year attributable to any credit can be carried back to any tax year before the first tax year for which that credit was first allowable. Exceptions apply for the marginal oil and gas well production credit in section 45 (5-year carryback), and the applicable credits in section 6417(b) (3-year carryback).

Required statement. For each credit, attach a statement with the following information.

• Show the tax year in which the credit originated, the amount of the credit as reported on the original return, and the amount allowed for that year. Also, state whether the total carryforward amount was changed from the originally reported amount and identify the type of credit(s) involved. If the revised carryforward amount relates to unused additional research credits, attach an additional statement detailing the changes to the originally reported Form 6765 information for all originating credit years applicable.

• For each carryback year, show the year and the amount of the credit allowed after you applied the carryback.

• For each carryforward year, show the year and the amount of the credit carryforward allowed for that year.

Note: Individuals claiming the research credit from a sole proprietorship or pass-through entity don’t include any carryforward of that credit on Part I, line 4, before figuring the limitation on Part III, line 1c. Include the carryforward when figuring the research credit limitation on line 1c of Part III. Then, include the allowable carryforward amount on Part I, line 4, and attach the statement required above.

Adjustment for the payroll tax credit. A qualified small business that elected on Form 6765 to claim a portion of its research credit as a payroll tax credit must reduce its research credit carryforward by the amount elected as a payroll tax credit.

Column (a), Number of items. If you have multiple source credit forms for the same credit, provide a breakdown in Part VI and enter in Part IV, column (a), the number of source credit forms for each credit.

Column (b), Originating tax year. Enter the tax year from which the carryover arises. This could be a prior year or, in the case of an amended return, the subsequent year. If there are various years for the same credit, enter the most recent year.

Column (c), Pass-through entity EIN. If the credit was allocated to you from a pass-through entity, enter the EIN of the pass-through entity. If multiple pass-through entities are listed for the credit in Part VI, enter the EIN of the entity allocating the greatest amount of the credit to you.

Column (d), Carryovers subject to the passive activity lim- its before the passive activity limitations. Enter the full amounts of credit carryovers earned in your passive activities. See Transferee taxpayer under Transferees of Eligible Credits Under Section 6418 .

Column (e), Carryovers subject to the passive activity lim- its after the passive activity limitations. Use Form 8582-CR or Form 8810 to figure the amounts of credits available to offset current-year tax on activities that, for you, are passive.

Column (f), Carryovers not subject to the passive activity limits. Enter credits earned in activities that, for you, are not passive.

Column (g), Amount of columns (e) and (f) applied against tax in Part II. Line 7 of this column should equal to the sum of Part II, lines 33, 34, and 35.

Column (h), Amount of columns (e) and (f) recaptured or otherwise adjusted. Enter amounts you report as recaptured (whether on Form 4255 or elsewhere), as well as amounts adjusted on audit or otherwise.

Column (i), Carryforward to 2026. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f).

Line 1. Lines 1a through 1gg list the same credits shown on Part III, lines 1a through 1gg.

Carryforward of certain other credits. Use Part IV, line 2zz, to enter any carryforward to 2025 of any unused credit from the general business credits no longer listed on Form 3800 due to, for example, expiration of a tax provision.

Instructions for Form 3800 (2025) 11

Caution: If any carryforward amount is entered on Part IV, lines 1a through 1zz, see Required statement , earlier.

Line 2. Lines 2a through 2x are for expired credits for which only carryforwards are allowed. Use line 2zz for the carryforward of any credit not listed for which only carryforwards are generally allowed. Attach a statement with the name and form number of the credit. See required statement, earlier, if you revised any carryforwards on line 2. The pre-2008 section 42 low-income housing credit should be reported on Part IV, line 2b. The pre-2008 section 47 rehabilitation credit should be reported on Part IV, line 2zz.

Line 2a. Enter the amount from Form 5884-A, Employee Retention Credit for Employers Affected by Qualified Disasters.

Line 2o. Enter the amount from Form 5884-A, Section A (employers affected by Hurricane Katrina, Rita, or Wilma).

Line 2p. Enter the amount from Form 5884-A, Section B (Hurricane Katrina housing).

Line 2q. Enter the amount from Form 5884-A, Section A (affected Midwestern disaster area employers).

Line 2r. Enter the amount from Form 5884-A, Section B (employer housing).

Line 2s. Enter the amount from Form 5884-B (new hire retention).

Line 3. This line is for carryforwards and carrybacks of the empowerment zone credit (Form 8844) and carryforwards of the renewal community employment credit.

Line 4. Lines 4a through 4k are for carryforwards and carrybacks of specified credits identified in section 38(c)(4)(B).

Line 4y. If you were an eligible small business in tax year 2010, enter on this line carryforwards of credits from tax year 2010 claimed under Public Law 111-240, section 2013. Attach a statement identifying the credits and amounts of previously claimed carryforwards.