How To Claim the Credit

If you meet all the following conditions, use only the form shown in 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 not from a passive activity. See Form 8582-CR, Passive Activity Credit Limitations, for information about passive activity credits.

If you do not meet all these conditions, you must also fill out Form 3800.

Although the empowerment zone employment credit (Form 8844) is part of the general business credit, do not report it on Form 3800.

Alternative minimum tax (AMT). Although you may not owe AMT, you must still figure your tentative minimum tax on Form 6251 if you claim a general business credit. After you fill in Form 6251, attach it to your tax return.

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