Your general business credit for the year consists of your carryforward of business credits from prior years plus the total of your current year business credits. In addition, your general business credit for the current year may be increased later by the carryback of business credits from later years. You subtract this credit directly from your tax.

All of the following credits are part of the general business credit. The form you use to figure each credit is shown in parentheses. Be sure you also read How To Claim the Credit later because you may also have to fill out Form 3800, General Business Credit, in certain situations.

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