Some tax credits are listed under the general business credit, which is figured out using the credit from this year plus the carry forward from previous years. You need to file form 3800 for general business credit if your client has more than one credit to report and you have carry forward or carry back from previous years. In addition, all the credits must have been incurred from passive activity (form 8582-CR). The empowerment zone employment credit shouldnt be counted here for any of the credits and should be reported using a separate form 8844.
Following is a list of general business credits:
So basically when you sit down to identify your clients tax credits, see if they have more than one of the credits listed above. If that is the case then file form 3800. For example, if your client has work opportunity credit and disabled access credit, then they need to file form 3800. But if your client has the work opportunity credit and empowerment zone employment credit, you dont need to file form 3800. You will have to file separate forms.