This article will assist you with entering information for Form 3800 in ProSeries for individual and business returns.
For tax year 2023:
For tax year 2023, Form 3800 is undergoing a major IRS rewrite that expands the form to 8 pages. This form is still in development, pending a future release. Form 1120S and 1065 filers that require Form 3800 may want to consider filing extensions.
For tax year 2022 and prior:
What is Form 3800 used for?
Form 3800 is used to summarize the credits that make up the general business credit, or to claim a carryback or carryforward of any of the credits.
Part I of this form is used for reporting current year credits which aren't allowed to be used against the tentative current year credit. Part III is used for identifying the type and amount of each credit as well as for reporting the Employer Identification Number for any credit which is reported from a pass-through entity (such as a partnership or S corporation).
Complete Part III of Form 3800 before completing Part I and Part II. All Part III information should be entered on the Form 3800 worksheet and will flow to the appropriate copies of Form 3800 Part III.
Which business credit forms does ProSeries support?
ProSeries supports the following business credit forms:
- Form 3468 – Investment Credit
- Form 5884 – Work Opportunity Credit
- Form 6478 – Biofuel Producer Credit
- Form 6765 – Credit for Increasing Research Activities
- Form 8586 – Low-income Housing Credit
- Form 8845 – Indian Employment Credit
- Form 8846 – Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
- Form 8881 – Credit for Small Employer Pension Plan Startup Costs
- Form 8908 – Energy Efficient Home Credit
- Form 8911 – Alternative Fuel Vehicle Refueling Property Credit
- Form 8834 – Qualified Electric Vehicle Credit
- Form 8936 – Qualified Plug-In Electric Drive Motor Vehicle Credit
- Form 8941 – Credit for Small Employer Health Insurance Premiums
If there are any other business credits which require other forms, you must manually complete the other business credit forms, enter the resulting credit amounts on the appropriate lines of the Form 3800 worksheet and, if required, attach the credit forms to the return.
Understanding the Form 3800 worksheet
The worksheet is used to summarize the general business credits generated by the non-pass-through entities. Credits from pass-through entities will be entered on the K-1 worksheet, and they will flow from there to the appropriate Form 3800, page 3. This form is also used to enter the information for any credits carried forward into the current year.
Line 1 of each credit section:
If the credit is calculated on a form supported by the program, the credit will flow directly to the appropriate line 1 on this worksheet. If the credit information is not from a supported form, enter the amount of the credit on line 1 of the applicable section of the worksheet. The amount on line 1 will automatically flow to the appropriate copy of Form 3800 page 3.
Line 2 of each credit section:
On line 2, enter the amount of the credit reported on line 1 that is from a passive activity. All line 2 passive amounts must be entered manually unless you check the box on line 2 indicating the entire amount is passive. If the line 2 box is checked, an amount equal to the entire credit will flow to line 2. The amount on line 2 will automatically flow to the appropriate copy of Form 3800 page 3.
Credit Carryforwards and Carrybacks section:
Form 3800 requires additional information about credit carryforwards in order to place them in the right areas of the form. If your credit carryforward amount is shown on the line for credit carryforward, this is for reference only. You'll still need to enter all information about the credit on lines 1 through 6.