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Official form guide
Form 3800A: 3800 (Schedule A)
Treasury Form 3800 (Schedule A) is a Transfer Election Statement that attaches to a tax return for the Internal Revenue Service. It requires checking one box for the general business credit form completed.
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IRS Form 3800A - 3800 (Schedule A)
Treasury Form 3800 (Schedule A) is a Transfer Election Statement that attaches to a tax return for the Internal Revenue Service. It requires checking one box for the general business credit form completed.
Risk Radar
Scan points- 1Failure to certify non-relatedness under section 267(b) or 707(b)(1) is a key certification risk.
- 2Failing to check one box on Line 1 identifying the general business credit form.
- 3Omitting the IRS-issued registration number from Line 2 when required.
- 4Not detailing all amounts and dates of payment on Line 4 (i) through (h).
- 5Forgetting to certify non-relatedness between parties on Lines 7 or 10.
Plain English
This form allows a taxpayer to officially transfer an earned tax credit to another party. By filing it, the parties confirm the details of the credit being moved and agree to the terms of that transfer. This document is attached directly to your main federal tax return.
Submission Date
- Filing date: 2026-01-12 13:10:56
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when transferring an eligible general business credit determined by another completed form or part.
- Do not use Form 3800 (Schedule A) if the transfer is not related to a general business credit, unless specified elsewhere.
- Check Form 3468 instead when dealing with specific parts of that form for the credit determination.
Form selector
Use this form or another form?
Transferring a credit determined by Part III
The source explicitly lists this as an option on line 1.
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Transferring a credit determined by Part V
This specific part of Form 3468 is listed for selecting the credit type.
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Transferring a credit determined by Schedule A, Part II
The source lists this combination as an option on line 1.
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Deadline or filing window
The filing trigger relates to the tax year ending date of the transferor (Line 6). The form must be filed with the details reflecting when the credit will be taken into account by the transferee (Line 11). There is no specific extension mentioned for filing this statement itself.
Checklist
What you need before filling it out
Line 1 (Credit Form)
The box checked for the general business credit form/part · Line 1
Line 2 (Registration Number)
The IRS-issued registration number from the corresponding form · Line 2
Line 4 (Payment Details)
Date(s) and Amount(s) of payment made by transferee to transferor · Lines 4(i)-(h)
Line 5 (Total Credit Earned)
Total amount of the credit earned by the transferor for the indicated credit · Line 5
Line 7/10 (Related Party Certification)
Yes or No certification regarding relatedness under section 267(b) or 707(b)(1) · Lines 7 and 10
Line 13a/13b (Signatures)
Signature, Name, Title, and Date for both Transferor and Transferee · Lines 13a and 13b
Before you submit
- 1Check the box on Line 1 corresponding to the specific general business credit form or part that was used.
- 2Enter the IRS-issued registration number from the supporting document on Line 2.
- 3Verify the total amount of the credit sold by the transferor is entered correctly on Line 3.
- 4Confirm all payment dates and amounts are accurately listed in lines 4(i) through 4(h), totaling correctly on line 4(ii).
- 5Ensure the total credit earned on Line 5 matches the amount transferred on Line 3.
- 6Certify 'Yes' or 'No' for relatedness on Lines 7 and 10, depending on the relationship status.
- 7Print the form and ensure both the Transferor (Line 13a) and Transferee (Line 13b) have signed and dated.
How to file this form
- 1Complete all required fields of Schedule A (Form 3800), including selecting the correct credit form on Line 1.
- 2Fill out Lines 2 through 6 with specific details regarding the credit, amounts, and tax year end date.
- 3Certify compliance and relatedness requirements by checking Boxes 7, 8, 9, and 10 as applicable.
- 4Print Schedule A (Form 3800) and complete the required signature sections on Lines 13a and 13b.
- 5Save the completed document as a PDF file named “Schedule A Form 3800” and attach it to your tax return.
Known limitations
- 1The form requires checking one box for a specific general business credit form (or form and part) that was completed and filed to determine the credit.
- 2Line 13a is specifically for the Transferor's attestation, while Line 13b is for the Transferee's consent.
- 3Electronic filing requires completing all lines except for lines 13a and 13b; these two must be printed out to complete the signature area.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 3800 (Schedule A) is dated December 2025. The form directs users to www.irs.gov/Form3800 for instructions and the latest information, but no specific changes from a prior version are detailed on this page.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025.
- Form number — confirm the form is labeled Schedule A (Form 3800).
- Mailing address — Not stated in the official source.
- Signature — ensure both Transferor and Transferee signatures are present on lines 13a and 13b.
Quick Facts
Downloads
After you file
- 1Keep a copy of Schedule A (Form 3800) after filing.
- 2If filing electronically, save Schedule A (Form 3800) as a PDF named “Schedule A Form 3800” and attach it to the return.
- 3The form must be signed by both the Transferor (Line 13a) and the Transferee (Line 13b).
- 4Confirm that the revision date on the form reads 12/25.
Sources
- SRCForm p.1 — The official title is Schedule A (Form 3800) and it is a Transfer Election Statement attached to the tax return.
- SRCInstructions p.1 — OMB No. for this form is 1545-0074.
- SRCForm p.1 — Line 1 requires checking one box for the general business credit form completed.
- SRCForm p.1 — Line 2 asks for the IRS-issued registration number from the form corresponding to the box checked on line 1.
- SRCForm p.1 — The transferor must certify in Line 7 that it is not related to the transferee under section 267(b) or section 707(b)(1).
- SRCForm p.1 — Line 13a requires the Transferor to sign, attesting information is true and accurate.
- SRCForm p.1 — The form must be filed electronically except for lines 13a and 13b, which require printing and signing.
Common confusion points
What do I need to enter in Line 4 if multiple payments were made?
Line 4 requires entering the amount(s) and date(s) of payment(s), which can be listed across columns (i) through (h).
→ Ensure the total amount from column (ii) matches the sum calculated in column (f).
Do both parties have to certify they aren't related?
Line 7 asks if the transferor is not related, and Line 10 asks if the transferee is not related.
→ Verify that a 'Yes' is checked on both Line 7 and Line 10.
What happens if I don't know the exact credit form to list?
Line 1 requires checking one box for the general business credit form, but does not provide a list of all possible forms.
→ Cross-reference Line 1 with the specific tax credit being transferred.
When do I enter the first year the transferee will use this credit?
Line 11 asks for the 'first tax year ending date in which the specified credit portion will be taken into account by the transferee.'
→ This date must correspond to when the credit starts being applied on the transferee's return.
What is the difference between Line 3 and Line 5?
Line 3 is the total amount of the credit sold by the transferor, while Line 5 is the total amount of the *credit earned* for that specific transferred credit.
→ If no payments were made (Line 4), ensure Line 3 and Line 5 are still correctly populated.
Do I need to certify compliance on all three lines?
Lines 8, 9, and 12 require certifications regarding requirements of section 6418.
→ Confirm that the transferor certifies compliance (Line 8) AND provides required minimum documentation (Line 9).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Errors in reporting can require adjustments on other forms listed on Line 1.
Questions about IRS Form 3800A
What is IRS Form 3800A used for?
This form allows a taxpayer to officially transfer an earned tax credit to another party. By filing it, the parties confirm the details of the credit being moved and agree to the terms of that transfer. This document is attached directly to your main federal tax return.
Who must file IRS Form 3800A?
The transferor taxpayer and transferee taxpayer must file Form 3800 (Schedule A) to certify the transfer election.
What information does IRS Form 3800A require?
The form collects identifying information for both parties, the IRS-issued registration number, the total amount of the credit sold, and details on payments made by the transferee. Specific lines collect data such as the tax year ending date of the transferor (Line 6).
When is IRS Form 3800A due?
The timing is tied to when the credit is used; Line 11 requires entering the first tax year ending date in which the specified credit portion will be taken into account by the transferee.
Where do I file IRS Form 3800A?
Schedule A (Form 3800) must be filed electronically, except for lines 13a and 13b. The completed form should then be printed and attached to the return.
How do I complete IRS Form 3800A?
First, fill out personal details for both the transferor and transferee. Next, enter the credit amounts (Line 3) and payment dates/amounts (Line 4), followed by the total credit earned (Line 5). Finally, both parties must sign their respective sections (Lines 13a and 13b).
What happens if IRS Form 3800A is filed incorrectly?
The transferor attests under penalty of perjury that all information provided is true, complete, and accurate to the best of its knowledge.
What do I need to enter in Line 4 if multiple payments were made?
Line 4 requires entering the amount(s) and date(s) of payment(s), which can be listed across columns (i) through (h). Ensure the total amount from column (ii) matches the sum calculated in column (f).
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