U.S. · Tax forms
Form 3800 line 10b, certain allowable credits.
Which return lines feed 10b for individuals, trusts and corporations, and what to leave out.
Line 10b (“Certain allowable credits”) is the total of other credits already allowed on your tax return, which reduces the tax the general business credit can offset. Individuals take them from Form 1040 line 19 and Schedule 3. Line 10c adds lines 10a and 10b.
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What the 2025 Form 3800 says
| Item | Meaning | What the IRS says |
|---|---|---|
| Individuals | Form 1040 line 19 and Schedule 3 | Enter the amount from Form 1040, 1040-SR or 1040-NR, line 19; and Schedule 3 (Form 1040), lines 2 through 4, 5a, 5b and 7 |
| Individuals, exclusions | Leave out | Do not include any general business credit claimed on Form 3800, any credit for prior-year minimum tax, or any credit claimed on Form 8912, Credit to Holders of Tax Credit Bonds |
| Estates and trusts | Form 1041, Schedule G | Enter the total of any write-in credits from Form 1041, Schedule G, line 2e; or the amount from the applicable line of your return |
| Corporations | Form 1120, Schedule J | Enter the amount from Form 1120, Schedule J, line 5b (or the applicable line of your return) |
| Corporations with a Form 8978 amount | Also include | Corporations reporting a Form 8978 amount on Schedule J, line 5f, must also include this amount on line 10b. If line 11 is zero or less, enter -0- on line 11, skip lines 12 through 15, and enter -0- on line 16 |
| Line 10c | Total | Add lines 10a (foreign tax credit) and 10b |
| Line 11 | Net income tax | Subtract line 10c from line 9 |
What 10b does
Part II, Section A limits the credit to the tax that is left after other credits. Line 9 adds regular tax and alternative minimum tax. Lines 10a and 10b subtract credits already used on the return. Line 11 is net income tax, and later lines compare it with the credit total from Part I.
Do not double count
The general business credit itself is excluded for individuals, because it is what you are limiting. The credit for prior-year minimum tax and credits for tax credit bonds on Form 8912 are also left out.
Check your return's line numbers
The instructions name specific lines on Form 1040 and Schedule 3 for 2025. If the lines on your tax year's forms differ, follow the instructions for your year.
Worked example
An individual shows $1,200 of foreign tax credit on line 10a and $3,000 of other allowable credits from Form 1040, line 19 and Schedule 3 on line 10b. Line 10c is $4,200. If line 9 is $20,000, line 11 is $15,800. Names and figures are made up.
More line pages in this set
Related lines: Form 3800 Line 6, Form 3800 Line 33.
Sources
- Instructions for Form 3800 and Schedule A (2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Form 3800, General Business Credit (2025): the printed line wording and arithmetic on the form. Read November 2, 2026.
Tax year 2025 form and instructions. Line labels were read from the IRS PDF posted on the date read; line numbers, dollar limits and cutoff years change between editions, so check them against the form for your tax year. Return line numbers cited here are from the 2025 instructions and shift between years. Names in worked examples are made up.
Frequently asked questions
What is Form 3800 line 10b?
The total allowable credit, if any, from your tax return, that reduces the net income tax available for the general business credit.
What do individuals enter?
The amount from Form 1040, line 19, and Schedule 3 lines 2 through 4, 5a, 5b and 7, leaving out three excluded credits.
Which credits are excluded?
The general business credit on Form 3800, the credit for prior-year minimum tax, and credits on Form 8912.
Where do corporations find it?
Form 1120, Schedule J, line 5b, plus any Form 8978 amount on line 5f.
What is line 10c?
The sum of lines 10a and 10b, subtracted from line 9 to get net income tax on line 11.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.