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taxmap/pubs/p334-013.htm#en_us_publink100025182

How To Claim the Credit(p20)


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To claim a general business credit, you will first have to get the forms you need to claim your current year business credits.
In addition to the credit form, you also need to file Form 3800.
taxmap/pubs/p334-013.htm#en_us_publink100025184

Alternative minimum tax (AMT).(p20)


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Although you may not owe AMT, you may still need to figure your tentative minimum tax on Form 6251 if you claim certain general business credits. After you fill in Form 6251, attach it to your tax return.