BLMC — R&D Tax Credit Audit Specialists

Forms · Form walkthrough

Form 3800: General business credit

This page is part of the BLMC R&D Credit Library and is being researched from primary sources. It will be published once every rule has been checked against the statute, the official form and the agency's instructions.

What this page will cover

  • Form at a glance: who files it, what it attaches to, which revision applies to which tax year
  • What to gather, then a plain-English line-by-line walkthrough with a worked example
  • Elections, common preparer mistakes, and IDR and audit red flags
  • Matching lines on the federal form, plus the official form, instructions and revision history

In the meantime, see the California research credit for a finished example of the format, or browse the states hub.

BLMC audit defense

Claiming or defending this credit?

BLMC reviews R&D credit files the way an examiner would: the computation, the business components, and the records behind every line. Talk to us before the IDR arrives, or as soon as it does.