The general business credit is composed of many credits, including the following credits:
Investment Credit (Form 3468)
Credit for Alcohol Used as Fuel (Form 6478)
Low-Income Housing Credit (Form 8586)
The investment credit itself embodies several credits. Each specific credit is calculated separately. You must complete Form 3800 in addition to the form for each specific credit that you are claiming if any of the following situations apply:
You are claiming more than one specific credit.
You have a credit carryforward or carryback.
You have a credit from a passive activity other than the low-income housing credit.
Business credits are limited to your net income tax annually.
Use the Other Business Credits interview topic to see if you qualify for any of the general business credits.
For more information about the General Business Credit, see IRS Publication 334, Tax Guide for Small Business.