{"id":20702,"date":"2017-06-14T12:00:00","date_gmt":"2017-06-14T12:00:00","guid":{"rendered":"https:\/\/resource-center.hrblock.com\/"},"modified":"2023-08-29T08:38:37","modified_gmt":"2023-08-29T13:38:37","slug":"general-business-credit","status":"publish","type":"post","link":"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/filing\/credits\/general-business-credit\/","title":{"rendered":"General Business Credit &#8211; Form 3800"},"content":{"rendered":"<p>The general business credit (Form 3800) is made up of many other credits, like:<\/p>\n<ul>\n<li>Investment credit (Form 3468)<\/li>\n<li>Low-income housing credit (Form 8586)<\/li>\n<li>Disabled access credit (Form 8826)<\/li>\n<\/ul>\n<p>The investment credit is also made up of several different credits. You&#8217;ll figure each sub-investment credit separately.<\/p>\n<p>Complete Form 3800 and the source credit form for each specific credit you claim. However, you might not need to complete the source credit form for some credits if both of these apply:<\/p>\n<ul>\n<li>You claim the credit on Form 3800, Part III.<\/li>\n<li>The source of the credit is from a pass-through entity.<\/li>\n<\/ul>\n<p>You should also complete it if you&#8217;re claiming a credit carryover or carryback to the current year.<\/p>\n<p>The general business credit can&#8217;t be more than the result of this formula:<\/p>\n<ol>\n<li>Add your net regular tax and your Alternative Minimum Tax (AMT).<\/li>\n<li>From that amount, subtract the greater of:\n<ul>\n<li>Your tentative minimum tax for the tax year<\/li>\n<li>25% of the amount of your regular tax liability that&#8217;s more than $25,000<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>To learn more, see Publication 334: Tax Guide for Small Business at www.irs.gov.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The general business credit (Form 3800) is made up of many other credits, like: Investment credit (Form 3468) Low-income housing credit (Form 8586) Disabled access credit (Form 8826) The investment credit is also made up of several different credits. You&#8217;ll figure each sub-investment credit separately. Complete Form 3800 and the source credit form for each [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37,125],"tags":[],"class_list":["post-20702","post","type-post","status-publish","format-standard","hentry","category-credits","category-filing"],"acf":[],"yoast_head":"<title>General Business Credit Form 3800 | H&amp;R Block<\/title>\n<meta name=\"description\" content=\"Learn more about the components of the general business tax credit and get tax answers at H&amp;R Block.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/filing\/credits\/general-business-credit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"General Business Credit - Form 3800\" \/>\n<meta property=\"og:description\" content=\"Learn more about the components of the general business tax credit and get tax answers at H&amp;R Block.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/filing\/credits\/general-business-credit\/\" \/>\n<meta property=\"og:site_name\" content=\"H&amp;R Block\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/hrblock\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/hrblock\" \/>\n<meta property=\"article:published_time\" content=\"2017-06-14T12:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-08-29T13:38:37+00:00\" \/>\n<meta name=\"author\" content=\"H&amp;R Block\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@HRBlock\" \/>\n<meta name=\"twitter:site\" content=\"@hrblock\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"H&amp;R Block\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/filing\/credits\/general-business-credit\/\",\"url\":\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/filing\/credits\/general-business-credit\/\",\"name\":\"General Business Credit Form 3800 | H&R Block\",\"isPartOf\":{\"@id\":\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/#website\"},\"datePublished\":\"2017-06-14T12:00:00+00:00\",\"dateModified\":\"2023-08-29T13:38:37+00:00\",\"author\":{\"@id\":\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/#\/schema\/person\/0451551be86ad17708cdd08a71391fcf\"},\"description\":\"Learn more about the components of the general business tax credit and get tax answers at H&R Block.\",\"breadcrumb\":{\"@id\":\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/filing\/credits\/general-business-credit\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/filing\/credits\/general-business-credit\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/filing\/credits\/general-business-credit\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"General Business Credit &#8211; 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