Your general business credit for the year consists of your carryforward of business credits from prior years plus your total current year business credits. Current year business credits include the following.

• Credit for alcohol used as fuel (Form 6478).
• Credit for contributions to selected community development corporations (Form 8847).
• Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846).
• Disabled access credit (Form 8826).
• Empowerment zone employment credit (Form 8844).
• Enhanced oil recovery credit (Form 8830).
• Indian employment credit (Form 8845).
• Investment credit (Form 3468).
• Low-income housing credit (Form 8586).
• Orphan drug credit (Form 8820).
• Renewable electricity production credit (Form 8835).
• Research credit (Form 6765).
• Welfare-to-work credit (Form 8861).
• Work opportunity credit (Form 5884).

In addition, your general business credit for the current year may be increased later by the carryback of business credits from later years.

If you need more information about these credits than you find in this chapter, see the instructions for the forms listed above.

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