The general business credit (Form 3800) is composed of many credits, like:

• Investment credit (Form 3468)
• Low-income housing credit (Form 8586)
• Disabled access credit (Form 8826)

Several credits also compose the investment credit itself. Figure each sub-investment credit separately.

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 a particular credit if both of these apply:

• You claim the credit on Form 3800, Part III.
• The source of the credit is from a pass-through entity.

Complete Form 3800 also if you're claiming a credit carryforward or carryback to the current year.

The general business credit can’t be more than your net regular tax plus your Alternative Minimum Tax (AMT) minus the greater of:

• Your tentative minimum tax for the tax year
• 25% of the amount of your regular tax liability that’s more than $25,000

To learn more, see IRS Publication 334: Tax Guide for Small Business.