How To Claim the CreditIf you meet all the following conditions, use only the form shownin parentheses with each of the credits discussed above. - You have only one current year business credit.
- You have no carryback or carryover credit(s).
- The credit (other than the low-income housing credit) is notfrom a passive activity. See Form 8582-CR, Passive Activity CreditLimitations, for information about passive activitycredits.
If you do not meet all these conditions, you mustalso fill out Form 3800, General Business Credit.Caution: Although the empowerment zone employment credit (Form 8844) is partof the general business credit, never report it on Form3800. |