If your only source of credits listed on Form 3800 is from pass-through entities, you may not be required to complete the source credit form. Instead, you may be able to report the credit directly on Form 3800. For more details, see Part I—Current Year Credit on page 2.

Line 1f, relating to the Enhanced Oil Recovery Credit (Form 8830), is to be completed only by those taxpayers who are not partnerships or S corporations, and whose only source of this credit is from those pass-through entities.

We added new line 1u to accommodate the energy efficient appliance credit (new section 45M).

We added new line 1y to accommodate the mine rescue team training credit (new section 45N).

We deleted Schedule A—Additional General Business Credit Allowed by Code Section 38(c)(2) because this provision has expired.