How To Claim the Credit To claim a general business credit, you will first need to get theform or forms you need to claim your current year business credits.The introduction to this chapter contains a list of current yearbusiness credits. The form to claim each credit is shown inparentheses. In addition to the credit form, you may also need to file Form3800. See the next discussion to decide whether you need to file Form3800. 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 theintroduction (other than the empowerment zone employmentcredit). 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 housingcredit or the empowerment zone employment credit) is from a passiveactivity. (For information about passive activity credits, see Form8582-CR.) Claiming the empowerment zone employment credit.The empowerment zone employment credit is subject to differentrules. The credit is figured separately on Form 8844 and is notcarried to Form 3800. For more information, see the instructions forForm 8844.