The general business credit (Form 3800) is composed of many credits, including the following credits:
Investment Credit (Form 3468)
Low-Income Housing Credit (Form 8586)
Disabled Access Credit (Form 8826)
The investment credit itself embodies several credits. Each component credit is calculated separately. You must complete Form 3800 in addition to the source credit form for each specific credit that you are claiming if you are claiming any of the general business credits.
However, you may not need to complete the source credit form and may only complete Form 3800 if the credit is claimed in Part I of Form 3800 and the source of the credit is from a pass-through entity.
You must also complete Form 3800 if you’re claiming a credit carryforward or carryback to the current year.
The General Business Credit may not exceed the excess of your net regular tax plus AMT, less the greater of (1) your tentative minimum tax for the tax year or (2) 25% of the amount of your regular tax liability that exceeds $25,000.
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.