What do I enter for the increasing research activities credit?
The partnership, S corporation, or estate will report any credit you can claim for increasing research activities on your K-1. It's important to note that the amount you enter should be limited to the amount of tax attributable to your taxable income from this pass-through entity. If your credit is limited, this means you will need to enter a different amount than is shown on your K-1.
For example, if your taxable income from this partnership, S corporation, or estate was negative for 2025, no tax can be attributed to your income from this pass-through entity, so you should enter 0 for the increasing research activities credit.
If your credit is limited, you can carry back and carry forward your unused credit. See the Form 3800 instructionsfor Part III, Line 1c for more information.
For example, if your taxable income from this partnership, S corporation, or estate was negative for 2025, no tax can be attributed to your income from this pass-through entity, so you should enter 0 for the increasing research activities credit.
If your credit is limited, you can carry back and carry forward your unused credit. See the Form 3800 instructionsfor Part III, Line 1c for more information.
