All of the following credits are part of the general business credit. The form you use to figure each credit is shown in parentheses.
You will also have to complete Form 3800.
Agricultural chemicals security credit (Form 8931).
This credit applies to qualified agricultural chemical security expenses paid or incurred by eligible agricultural
businesses. For more information, see Form 8931.
Alcohol and cellulosic biofuel fuels credit (Form 6478).
This credit consists of the alcohol mixture credit, alcohol credit, small ethanol producer credit, and cellulosic
biofuel producer credit. For more information, see Form 6478.
Alternative fuel vehicle refueling property credit (Form 8911).
This credit applies to the cost of any qualified fuel vehicle refueling property you placed in service. For more information,
see Form 8911.
Alternative motor vehicle credit (Form 8910).
This credit consists of the following four credits for new vehicles you placed in service. For more information, see
Form 8910.
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Qualified fuel cell motor vehicle credit.
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Advanced lean burn technology motor vehicle credit.
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Qualified hybrid motor vehicle credit.
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Qualified alternative fuel motor vehicle credit.
Biodiesel and renewable diesel fuels credit (Form 8864).
This credit applies to certain fuel sold or used in your business. For more information, see Form 8864.
Carbon dioxide sequestration credit (Form 8933).
This credit is for carbon dioxide which is captured at a qualified facility and disposed of in a secure geological
storage or used in a qualified enhanced oil or natural gas recovery project. For more information, see Form 8933.
Credit for contributions to selected community development corporations (Form 8847).
This credit applies to certain contributions made to a selected community development corporation before June 30,
1999. For more information, see Form 8847.
Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846).
This credit is generally equal to your (employer's) portion of social security and Medicare taxes paid on tips received
by employees of your food and beverage establishment where tipping is customary. The credit applies regardless of whether
the food is consumed on or off your business premises. For more information, see Form 8846.
Credit for employer differential wage payments (Form 8932).
This credit provides certain small businesses with an incentive to continue to pay wages to an employee performing
services on active duty in the uniformed services of the United States for a period of more than 30 days. For more information,
see Form 8932.
Credit for employer-provided childcare facilities and services (Form 8882).
This credit applies to the qualified expenses you paid for employee childcare and qualified expenses you paid for
childcare resource and referral services. For more information, see Form 8882.
Credit for increasing research activities (Form 6765).
This credit is designed to encourage businesses to increase the amounts they spend on research and experimental activities,
including energy research. For more information, see Form 6765.
Credit for small employer pension plan startup costs (Form 8881).
This credit applies to pension plan startup costs of a new qualified defined benefit or defined contribution plan
(including a 401(k) plan), SIMPLE plan, or simplified employee pension. For more information, see Publication 560, Retirement
Plans for Small Business (SEP, Simple, and Qualified Plans).
Disabled access credit (Form 8826).
This credit is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access
to persons who have disabilities. You must pay or incur the expenses to enable your business to comply with the Americans
with Disabilities Act of 1990. For more information, see Form 8826.
Distilled spirits credit (Form 8906).
This credit is available to distillers and importers of distilled spirits and eligible wholesalers of distilled spirits.
For more information, see Form 8906.
Empowerment zone and renewal community employment credit (Form 8844).
You may qualify for this credit if you have employees and are engaged in a business in an empowerment zone or renewal
community for which the credit is available. For more information, see Form 8844 and Publication 954.
Energy efficient appliance credit (Form 8909).
This credit is available for manufacturers of eligible appliances. For more information, see Form 8909.
Energy efficient home credit (Form 8908).
This credit is available for eligible contractors of certain homes sold for use as a residence. For more information,
see Form 8908.
Indian employment credit (Form 8845).
This credit applies to qualified wages and health insurance costs you paid or incurred for qualified employees. For
more information, see Form 8845 and Publication 954.
Investment credit (Form 3468).
The investment credit is the total of the following credits. For more information, see Form 3468.
Low sulfur diesel fuel production credit (Form 8896).
This credit is for the production of low sulfur diesel by a qualified small business. For more information, see Form
8896.
Low-income housing credit (Form 8586).
This credit generally applies to each new qualified low-income building placed in service after 1986. For more information,
see Form 8586.
Mine rescue team training credit (Form 8923).
This credit applies to training program costs you pay or incur for certain mine rescue team employees. For more information,
see Form 8923.
New markets credit (Form 8874).
This credit is for qualified equity investments made in qualified community development entities. For more information,
see Form 8874.
Nonconventional source fuel credit (Form 8907).
This credit is for gas produced from biomass; liquid, gaseous, or solid synthetic fuels produced from coal; and coke
or coke gas. For more information, see Form 8907.
Orphan drug credit (Form 8820).
This credit applies to qualified expenses incurred in testing certain drugs, known as “
orphan drugs for rare diseases and conditions.” For more information, see Form 8820.
Qualified railroad track maintenance credit (Form 8900).
This credit applies to certain regional and switching railroads who may be able to claim a credit for expenses made
to upgrade their railroad tracks (including roadbed, bridges, and related track structures). For more information, see Form
8900.
Renewable electricity, refined coal, and Indian coal production credit (Form 8835).
This credit is for the sale of electricity, refined coal, or Indian coal produced in the United States or U.S. possessions
from qualified energy resources at a qualified facility. For more information, see Form 8835.
Welfare-to-work credit (Form 8861).
This credit provided businesses with an incentive to hire long-term family assistance recipients. It may be available
for employees who began work for you before 2007. The work opportunity credit provides a similar incentive for employees who
began working for you after 2006. For more information see Form 8861 and Form 5884.
Work opportunity credit (Form 5884).
This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly
high unemployment rate or other special employment needs. For more information, see Form 5884.
