U.S. · Tax forms
Form 3800 line 33, passive credits allowed.
Where the number comes from, what it includes, and how it feeds line 36.
Line 33 is “Enter the applicable passive activity credits allowed for 2025.” You take the current-year and carryover passive credit amount allowed against TMT from Form 8582-CR or Form 8810. It includes only the general business credits on line 32, and it is -0- if none are allowed.
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Result
What the 2025 Form 3800 says
| Item | Meaning | What the IRS says |
|---|---|---|
| Source of the number | Form 8582-CR or Form 8810 | Enter the applicable current-year and carryover passive activity credit amount for general business credits allowed against TMT from Form 8582-CR or Form 8810 |
| What it includes | Only line 32 credits | The passive activity credit amount allowed on line 33 includes only the general business credits on line 32 |
| If nothing is allowed | Enter -0- | If no credits are allowed, enter -0- on line 33 |
| Line 32 | Where the passive credits start | Sum of passive activity credits from Part III, line 5: combine column (d) with passive amounts in column (f), plus passive specified credit carryovers from Part IV, column (d), line 5 |
| Line 36 | Uses line 33 | The form says to add lines 30, 33, 34 and 35 |
| Line 37 | Smaller of 29 or 36 | Enter the smaller of line 29 or line 36; this is the amount allowed for specified credits |
| Line 24 | A different credit | Line 24 is the passive amount for the empowerment zone and renewal community employment credit, entered in Section B |
Section C and the specified credit amount
Lines 27 through 38 figure the specified credit amount allowed under section 38(c)(4). Line 30 holds the non-passive general business credit, line 32 the passive ones, and line 33 the part of the passive credit that Form 8582-CR or Form 8810 lets you use.
Why it is not just line 32
Passive credits can generally only offset positive passive activity income. The instructions say the passive activity credit amount allowed on line 33 includes only the general business credits on line 32, so line 33 can be smaller than line 32.
Line 24 versus line 33
Line 24 is the same idea for the empowerment zone and renewal community employment credit reported in Section B. The two lines do not overlap: each draws only on its own credits.
Worked example
Line 30 is $5,000. Line 32 shows $8,000 of passive credits, and Form 8582-CR allows $2,500 of it, so line 33 is $2,500. If line 34 is $1,000 and line 35 is $0, line 36 is $5,000 plus $2,500 plus $1,000 plus $0, so $8,500. If line 29 is $6,000, line 37 is $6,000. Names and figures are made up.
More line pages in this set
Related lines: Form 3800 Line 6, Form 3800 Line 10b.
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. Line numbers and Part headings on Form 3800 were reorganized for 2025; older guides may cite different lines. Names in worked examples are made up.
Frequently asked questions
What goes on Form 3800 line 33?
The applicable current-year and carryover passive activity credit amount for general business credits allowed against TMT, from Form 8582-CR or Form 8810.
What if no passive credits are allowed?
Enter -0- on line 33.
Does line 33 include credits from other lines?
No. It includes only the general business credits on line 32.
Which line comes next?
Line 34 is the carryforward of business credit to 2025, then line 35 is the carryback from 2026, and line 36 adds lines 30, 33, 34 and 35.
How is it different from line 24?
Line 24 is the allowed passive credit for the empowerment zone and renewal community employment credit in Section B.
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.