taxmap/pubs/p334-012.htm#en_us_publink100025154Your general business credit for the year consists of your carryforward of business credits from prior years plus the total of your current year business credits. In addition, your general business credit for the current year may be increased later by the carryback of business credits from later years. You subtract this credit directly from your tax.
taxmap/pubs/p334-012.htm#TXMP4629854aUseful items
You may want to see:
Publication 954 Tax Incentives for Distressed Communities Form (and Instructions) 3800: General Business Credit 6251: Alternative Minimum Tax—Individuals See
chapter 12 for information about getting publications and forms.
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.
taxmap/pubs/p334-012.htm#en_us_publink1000117446This credit applies to qualified agricultural chemical security expenses paid or incurred by eligible agricultural businesses. For more information, see Form 8931.
taxmap/pubs/p334-012.htm#en_us_publink1000117447This credit consists of the alcohol mixture credit, alcohol credit, small ethanol producer credit, and cellulosic biofuel producer credit. For more information, see Form 6478.
taxmap/pubs/p334-012.htm#en_us_publink100025156This credit applies to the cost of any qualified fuel vehicle refueling property you placed in service. For more information, see Form 8911.
taxmap/pubs/p334-012.htm#en_us_publink100025157This credit consists of the following credits for certain vehicles you placed in service. For more information, see Form 8910.
- Qualified fuel cell motor vehicle credit.
- Advanced lean burn technology motor vehicle credit.
- Qualified hybrid motor vehicle credit.
- Qualified alternative fuel motor vehicle credit.
- Qualified plug-in electric drive motor vehicle credit, for a vehicle converted, and then placed in service after February 17, 2009.
This credit applies to certain fuel sold or used in your business. For more information, see Form 8864.
taxmap/pubs/p334-012.htm#en_us_publink1000116302This 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.
taxmap/pubs/p334-012.htm#en_us_publink100025161This 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.
taxmap/pubs/p334-012.htm#en_us_publink1000116308This 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.
taxmap/pubs/p334-012.htm#en_us_publink100025162This 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.
taxmap/pubs/p334-012.htm#en_us_publink100025163This 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.
taxmap/pubs/p334-012.htm#en_us_publink100025164This 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).
taxmap/pubs/p334-012.htm#en_us_publink1000240779This form relates to the employee retention credit and employer housing credit. See the form for more information, including the timeframe applicable for the credits.
taxmap/pubs/p334-012.htm#en_us_publink100025165This 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.
taxmap/pubs/p334-012.htm#en_us_publink100025166This credit is available to distillers and importers of distilled spirits and eligible wholesalers of distilled spirits. For more information, see Form 8906.
taxmap/pubs/p334-012.htm#en_us_publink100025167You 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.
taxmap/pubs/p334-012.htm#en_us_publink100025168This credit is available for manufacturers of eligible appliances. For more information, see Form 8909.
taxmap/pubs/p334-012.htm#en_us_publink100025169This credit is available for eligible contractors of certain homes sold for use as a residence. For more information, see Form 8908.
taxmap/pubs/p334-012.htm#en_us_publink100025170This 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.
taxmap/pubs/p334-012.htm#en_us_publink100025171The investment credit is the total of the following credits. For more information, see Form 3468.
- Rehabilitation credit.
- Energy credit.
- Qualifying advanced coal project credit.
- Qualifying gasification project credit.
- Qualifying advanced energy project credit.
This credit is for the production of low sulfur diesel fuel by a qualified small business. For more information, see Form 8896.
taxmap/pubs/p334-012.htm#en_us_publink100025173This credit generally applies to each new qualified low-income building placed in service after 1986. For more information, see Form 8586.
taxmap/pubs/p334-012.htm#en_us_publink100025174This credit applies to training program costs you pay or incur for certain mine rescue team employees. For more information, see Form 8923.
taxmap/pubs/p334-012.htm#en_us_publink100025175This credit is for qualified equity investments made in qualified community development entities. For more information, see Form 8874.
taxmap/pubs/p334-012.htm#en_us_publink100025176This credit is for qualified coke and coke gas you produced and sold to an unrelated person during the tax year. For more information, see Form 8907.
taxmap/pubs/p334-012.htm#en_us_publink100025177This credit applies to qualified expenses incurred in testing certain drugs for rare diseases and conditions. For more information, see Form 8820.
taxmap/pubs/p334-012.htm#en_us_publink1000240816This credit is for new qualified plug-in electric drive motor vehicles placed in service during the tax year. For more information, including information on what is considered as a qualified plug-in electric drive motor vehicle, see Form 8936.
taxmap/pubs/p334-012.htm#en_us_publink1000240817This portion of the credit is for certain qualified plug-in electric vehicles. See Form 8834 for more information, including information on what is considered as a qualified plug-in electric vehicle.
taxmap/pubs/p334-012.htm#en_us_publink100025178This credit applies with respect to qualified railroad track maintenance expenditures paid or incurred during the tax year. For more information, see Form 8900.
taxmap/pubs/p334-012.htm#en_us_publink100025179This 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.
taxmap/pubs/p334-012.htm#en_us_publink100025181This 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.
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