Introduction Your general business credit for the year consists of yourcarryforward of business credits from prior years plus the total ofyour current year business credits. In addition, your general businesscredit for the current year may be increased later by the carryback ofbusiness credits from later years. You subtract this credit directlyfrom your tax. All of the following credits are part of the general businesscredit. The form you use to figure each credit is shown inparentheses. Be sure you also read Hoteles UKHow To Claim the Creditlater because you may also have to fill out Form 3800,General Business Credit, hotel rooms Brugesin certain situations.