To claim a general business credit, you will first need to get the form or forms you need to claim your current year business credits. The introduction to this chapter contains a list of current year business credits. The form you use to claim each credit is shown in parentheses.

In addition to the credit form, you may also need to file Form 3800. See the next discussion to decide whether you need to file Form 3800.

Who must file Form 3800? You must file Form 3800 if any of the following apply.

• You have more than one of the credits listed in the introduction (other than the empowerment zone employment credit).
• You have a carryback or carryforward of any of these credits (other than the empowerment zone employment credit).
• Any of these credits (other than the low-income housing credit or the empowerment zone employment credit) is from a passive activity. (For information about passive activity credits, see Form 8582-CR.)

Claiming the empowerment zone employment credit. The empowerment zone employment credit is subject to different rules. The credit is figured separately on Form 8844 and is not carried to Form 3800. For more information, see the instructions for Form 8844.

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