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The general business credit (Form 3800) is composed of many credits, like:
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:
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:
To learn more, see IRS Publication 334: Tax Guide for Small Business.