-
TIN:
Form
990-T
Department of the Treasury
Internal Revenue Service
Exempt Organization Business Income Tax Return
(and proxy tax under section 6033(e))
For calendar year 2024 or other tax year beginning
04-01-2024
and ending
03-31-2025
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Check box if address changed.
B
Exempt under section
501(
c3
)
408(e)
220(e)
408A
530(a)
529(a)
529A
Print or Type
Name of organization (
Check box if name changed and see instructions.)
ZOOLOGICAL SOCIETY OF CINCINNATI
Number, street, and room or suite no. If a P.O. box, see instructions.
3400 VINE STREET
City or town, state or province, and ZIP or foreign postal code
CINCINNATI
,
OH
452201399
C
Book value of all assets at end of year
.....
330,421,028
D
Employer identification number
31-0537171
E
Group exemption number
(see instructions)
F
Check box if an amended return.
G
Check organization type
501(c) corporation
501(c) trust
401(a) trust
Other trust
State college/university
6417(d)(1)(A) Applicable entity
H
Check if filing only to claim
Credit from Form 8941
Refund shown on Form 2439
Elective payment amount from Form 3800
I
Check if a 501(c)(3) organization filing a consolidated return with a 501(c)(2) titleholding corporation
.........
J
Enter the number of attached Schedules A (Form 990-T)
...............
1
K
During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group?
...
Yes
No
If "Yes," enter the name and identifying number of the parent corporation
L
The books are in care of
LORI VOSS
3400 VINE STREET
CINCINNATI
,
OH
452201399
Telephone number
(513) 487-3387
Part I
Total Unrelated Business Taxable Income
1
Total of unrelated business taxable income computed from all unrelated trades or businesses (see instructions)
..............................
1
445,520
2
Reserved
..............................
2
3
Add lines 1 and 2
............................
3
445,520
4
Charitable contributions (see instructions for limitation rules)
..............
4
44,452
5
Total unrelated business taxable income before net operating losses. Subtract line 4 from line 3
....
5
401,068
6
Deduction for net operating loss. See instructions
.................
6
7
Total of unrelated business taxable income before specific deduction and section 199A deduction.
Subtract line 6 from line 5
.........................
7
401,068
8
Specific deduction (generally $1,000, but see instructions for exceptions)
..........
8
1,000
9
Trusts.
Section 199A deduction. See instructions
.................
9
10
Total deductions.
Add lines 8 and 9
......................
10
1,000
11
Unrelated business taxable income.
Subtract line 10 from line 7. If line 10 is greater than line 7, enter zero
................................
11
400,068
Part II
Tax Computation
1
Organizations taxable as corporations.
Multiply Part I, line 11 by 21% (0.21)
.......
1
84,014
2
Trusts taxable at trust rates.
See instructions for tax computation. Income tax on the amount on
Part I, line 11 from:
Tax rate schedule or
Schedule D (Form 1041)
........
2
3
Proxy tax.
See instructions
.......................
3
4a
Amount from Form 4255, Part l, line 3, column (q)
..................
4a
4b
Other tax amounts. See instructions
....................
4b
5
Alternative minimum tax
.........................
5
6
Tax on noncompliant facility income.
See instructions
................
6
7
Total.
Add lines 3 through 6 to line 1 or 2, whichever applies
...............
7
84,014
Part III
Tax and Payments
1a
Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116)
1a
b
Other credits (see instructions)
..............
1b
c
General business credit. Attach Form 3800 (see instructions)
.....
1c
List of Attached Documents:
// Content
69,260
d
Credit for prior year minimum tax (attach Form 8801 or 8827)
....
1d
e
Total credits.
Add lines 1a through 1d
.....................
1e
69,260
2
Subtract line 1e from Part II, line 7
.......................
2
14,754
3a
Amount from Form 4255, Part l, line 3, column (r) (see instructions)
..
3a
b
Amount due from Form 8611
...............
3b
c
Amount due from Form 8697
...............
3c
d
Amount due from Form 8866
...............
3d
e
Other amounts due (see instructions)
............
3e
f
Total amounts due. Add lines 3a through 3e
..................
3f
0
4
Total tax.
Add lines 2 and 3f (see instructions).
Check if includes tax previously deferred under
section 1294. Enter the tax amount here
4
14,754
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11291J
Form
990-T
(2024)
Form 990-T (2024)
Page
2
Part III
Tax and Payments
(continued)
5
Current net 965 tax liability paid from Form 965-A, Part II, column (k)
...........
5
0
6a
Payments: Preceding year's overpayment credited to the current year
..
6a
78,000
b
Current Year's estimated tax payments. Check if section 643(g) election applies
6b
c
Tax deposited with Form 8868
..............
6c
d
Foreign organizations: Tax paid or withheld at source (see instructions)
.
6d
e
Backup withholding (see instructions)
............
6e
f
Credit for small employer health insurance premiums (attach Form 8941)
.
6f
g
Elective payment election amount from Form 3800
........
6g
2,726,509
h
Payment from Form 2439
................
6h
i
Credit from Form 4136
.................
6i
j
Other (see instructions)
................
6j
7
Total payments.
Add lines 6a through 6j
.....................
7
2,804,509
8
Estimated tax penalty (see instructions). Check if Form 2220 is attached
List of Attached Documents:
// Content
........
8
9
Tax due.
If line 7 is smaller than the total of lines 4, 5, and 8, enter amount owed
.......
9
10
Overpayment.
If line 7 is larger than the total of lines 4, 5, and 8, enter amount overpaid
....
10
2,789,755
11
Enter the amount of line 10 you want:
Credited to 2025 estimated tax
16,000
Refunded
11
2,773,755
Part IV
Statements Regarding Certain Activities and Other Information
(see instructions)
1
At any time during the 2024 calendar year, did the organization have an interest in or a signature or other authority over a financial account (bank, securities, or other) in a foreign country? If "Yes," the organization may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts. If "Yes," enter the name of the foreign country here
Yes
No
No
2
During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust?
No
If "Yes," see instructions for other forms the organization may have to file.
3
Enter the amount of tax-exempt interest received or accrued during the tax year
.....
$
4
Enter available pre-2018 NOL carryovers here. $
. Do not include any post-2017 NOL carryover shown on Schedule A (Form 990-T). Don't reduce the NOL carryover shown here by any deduction reported on Part I, line 4.
5
Post-2017 NOL carryovers. Enter the Business Activity Code and available post-2017 NOL carryovers. Don't reduce the amounts shown below by any NOL claimed on any Schedule A, Part II, line 17 for the tax year. See instructions.
Business activity code
Available post-2017 NOL carryover
$
$
$
$
6a
Reserved for future use
.................................
b
Reserved for future use
.................................
Part V
Supplemental Information
Provide any additional information. See instructions.
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Signature of officer
Date
Title
May the IRS discuss this return with the preparer shown below (see instructions)?
Yes
No
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
Check
if
self-employed
PTIN
Firm's name
Firm's EIN
Firm's address
Phone no.
Form
990-T
(2024)
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
ZOOLOGICAL SOCIETY OF CINCINNATI
B
Employer identification number
31-0537171
C
Unrelated business activity code (see instructions)
531190
D
Sequence:
1
of
1
E
Describe the unrelated trade or business
RENTAL OF PARKING SPACES AND REAL ESTATE
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
b
Less returns and allowances
c
Balance
1c
2
Cost of goods sold (Part III, line 8)
.........
2
3
Gross profit. Subtract line 2 from line 1c
.......
3
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
6
Rent income (Part IV)
.............
6
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
10
Exploited exempt activity income (Part VIII)
......
10
535,500
89,980
445,520
11
Advertising income (Part IX)
...........
11
0
0
12
Other income (see instructions; attach statement)
....
12
13
Total.
Combine lines 3 through 12
.........
13
535,500
89,980
445,520
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
3
Repairs and maintenance
..........................
3
4
Bad debts
...............................
4
5
Interest (attach statement) (see instructions)
...................
5
6
Taxes and licenses
.............................
6
7
Depreciation (attach Form 4562) (see instructions)
.........
7
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
8b
9
Depletion
...............................
9
10
Contributions to deferred compensation plans
.....................
10
11
Employee benefit programs
..........................
11
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
......................
14
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
445,520
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
445,520
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
2
Purchases
...............................
2
3
Cost of labor
..............................
3
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
6
Total.
Add lines 1 through 5
..........................
6
7
Inventory at end of year
...........................
7
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
b
Other deductions (attach statement)
...
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
6
Divide line 4 by line 5
.......
%
%
%
%
7
Gross income reportable. Multiply line 2 by line 6
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
(2)
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
RENTAL OF PARKING SPACES
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
535,500
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
89,980
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
445,520
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
B
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
5
Readership costs
........
6
Circulation income
........
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
Software Version:
-
TIN:
Form
3800
Department of the Treasury
Internal Revenue Service
General Business Credit
Go to
www.irs.gov/Form3800
for instructions and the latest information.
You must include all pages of Form 3800 with your return.
OMB No. 1545-0895
20
24
Attachment Sequence No.
22
Name(s) shown on return
ZOOLOGICAL SOCIETY OF CINCINNATI
Identifying number
31-0537171
A
Corporate Alternative Minimum Tax (CAMT) and Base Erosion Anti-Abuse Tax (BEAT).
Are you both (a) an “applicable corporation” within the meaning of section 59(k)(1) for the CAMT, and (b) an “applicable taxpayer” within the meaning of section 59A(e) for the BEAT? See instructions
...........
Yes
No
Part I
Credits Not Allowed Against Tentative Minimum Tax (TMT)
Complete applicable portions of Parts III and IV before Parts I and II. See Instructions.
1
Credits not subject to the passive activity limit from Part III, line 2: combine column (e) with non-passive amounts from column (f).
..........
1
2
Credits subject to the passive activity limit. Combine from Part III, line 2, column (d), and passive amounts included on line 2, column (f); and Part IV, line 6, column (d)
............................
2
3
Enter the portion of line 2 allowed for 2024.
......................................
3
4
Enter the portion of Part IV, column (f), line 6, that is from carryforwards to 2024.
.........................
4
Check this box if the carryforward was changed or revised from the original reported amount
.....................
5
Enter the portion of Part IV, column (f), line 6, that is from carrybacks from 2025.
..........................
5
6
Add lines 1, 3, 4, and 5
............................................
6
Part II
Figuring Credit Allowed After Limitations
Section A - Figuring Credit Allowed After Section 38(c)(1) Limitation Based on Amount of Tax
7
Regular tax before credits:
Individuals. Enter the sum of the amounts from Form 1040, 1040-SR, or 1040-NR, line 16; and Schedule 2 (Form 1040), line 1z.
Corporations. Enter the amount from Form 1120, Schedule J, Part I, line 2 (excluding the base erosion minimum tax entered on line 1f); or the applicable line of your return.
Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a, 1b and 1d, plus any Form 8978 amount included on line 1e; or the amount from the applicable line of your return.
.....
7
84,014
8
Alternative minimum tax:
Individuals. Enter the amount from Form 6251, line 11.
Corporations. Enter the amount from Form 4626, Part II, line 13.
Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54.
.....
8
0
9
Add lines 7 and 8
..............................................
9
84,014
10a
Foreign tax credit
....................................
10a
b
Certain allowable credits (see instructions)
............................
10b
c
Add lines 10a and 10b
.............................................
10c
11
Net income tax.
Subtract line 10c from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16
...................
11
84,014
12
Net regular tax.
Subtract line 10c from line 7. If zero or less, enter -0-
...................
12
84,014
13
Enter 25% (0.25) of the excess, if any, of line 12 (line 11 for corporations) over $25,000. See instructions
........
13
14,754
14
Tentative minimum tax:
Individuals. Enter the amount from Form 6251, line 9.
Corporations. Enter -0-.
Estates and trusts. Enter the amount from Schedule I (Form 1041), line 52.
..
14
15
Enter the greater of line 13 or line 14
........................................
15
14,754
16
Subtract line 15 from line 11. If zero or less, enter -0-
...................................
16
69,260
17
Enter the
smaller
of line 6 or line 16. This is the amount of your credit allowed after the limitation of section 38(c)(1)
..............
17
C corporations:
See the line 17 instructions if there has been an ownership change, acquisition, or reorganization.
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 12392F
Form
3800
(2024)
Form 3800 (2024)
Page
2
Part II
Figuring Credit Allowed After Limitations
(Continued)
Section B - Figuring Section 38(c)(2) Empowerment Zone and Community Renewal Employment Credit Allowed
.
Note:
If you are not required to report any amounts on lines 22 or 24 below, skip lines 18 through 25 and enter -0- on line 26.
18
Multiply line 14 by 75% (0.75). See instructions
.....................................
18
19
Enter the greater of line 13 or line 18
........................................
19
20
Subtract line 19 from line 11. If zero or less, enter -0-
..................................
20
21
Subtract line 17 from line 20. If zero or less, enter -0-
..................................
21
22
Combine the amounts from line 3 of Part III, column (e), with the amount from line 3 of Part IV, column (f).
.................
22
23
Passive activity credit from line 3 of Part III, column (d) plus the amount from line 3 of Part IV, column (d)
........
23
24
Enter the applicable passive activity credit allowed for 2024. See instructions
...........................
24
25
Add lines 22 and 24
.............................................
25
26
Empowerment zone and renewal community employment credit allowed. Enter the smaller of line 21 or line 25
.................
26
0
Section C - Figuring the Specified Credit Amount Allowed Under Section 38(c)(4)
27
Subtract line 13 from line 11. If zero or less, enter -0-
..................................
27
69,260
28
Add lines 17 and 26
.............................................
28
29
Subtract line 28 from line 27. If zero or less, enter -0-
..................................
29
69,260
30
Enter the general business credit from line 5 of Part III: combine column (e) with non-passive amounts in column (f). See instructions
.........
30
2,795,769
31
Reserved
.................................................
31
32
Passive activity credits from line 5 of Part III: combine column (d) with passive amounts in column (f). See instructions
....
32
33
Enter the applicable passive activity credits allowed for 2024. See instructions
...........................
33
34
Carryforward of business credit to 2024. Enter the amount of carryforwards from line 7 of Part IV, column (g).
....
See instructions for statement to attach
34
Check this box if the carryforward was changed or revised from the original reported amount
.....................
35
.............
Carryback of business credit from 2025. Enter the amount of carrybacks from line 7 of Part IV, column (g). See instructions
35
36
Add lines 30, 33, 34, and 35
..........................................
36
2,795,769
37
Enter the
smaller
of line 29 or line 36. This is the amount allowed for specified credits
........................
37
69,260
Section D - Credits Allowed After Limitations
38
Credit allowed for the current year.
Add lines 28 and 37.
Report the amount from line 38 (if smaller than the sum of Part I, line 6, and Part II, lines 25 and 36; see instructions) as indicated below or on the applicable line of your return.
Individuals. Schedule 3 (Form 1040), line 6a.
Corporations. Form 1120, Schedule J, Part I, line 5c.
Estates and trusts. Form 1041, Schedule G, line 2b.
...............
38
69,260
Form
3800
(2024)
Form 3800 (2024)
Page
3
Part III
Current Year General Business Credits (GBCs)
(see instructions). If there is more than one number applicable for column (b) or (c) for a line in Part III, enter the number of such items in column (a), complete Part V, and see instructions for what to report on that line in Part III.
Current year credits from:
(a)
No. of items
(b)
Elective payment or transferor registration number
(c)
Pass-through or transferor credit entity EIN
(d)
Credits subject to the passive activity limit, before application of the limit
(e)
Credits not subject to the passive activity limits
(f)
Credit transfer election amount (enter amounts transferred out as a negative amount)
(g)
Combine columns (e) and (f) with the credit from column (d) allowed after the passive activity limit
(h)
Gross elective payment election (EPE) amount
(i)
Amount of column (g) applied against tax in Part II
(j)
Net EPE amount. Enter the smaller of column (h)
or
column (g) minus column (i)
1a
Form 3468, Part II
b
Form 7207
c
Form 6765
d
Form 3468, Part III
e
Form 8826
f
Form 8835, Part II
g
Form 7210
h
Form 8820
i
Form 8874
j
Form 8881, Part I
k
Form 8882
l
Form 8864 (diesel)
m
Form 8896
n
Form 8906
o
Form 3468, Part IV
p
Form 8908
q
Form 7218, Part II
r
Reserved
s
Form 8911, Part I
t
Form 8830
u
Form 7213, Part II
v
Form 3468, Part V
w
Form 8932
x
Form 8933
y
Form 8936, Part II
z
Reserved
aa
Form 8936, Part V
bb
Form 8904
cc
Form 7213, Part I
dd
Form 8881, Part II
ee
Form 8881, Part III
ff
Form 8864, Line 8
gg
Form 7211, Part II
hh
Reserved
ii
Reserved
zz
Other credits
2
Add lines 1a through 1zz
0
0
Form
3800
(2024)
Form 3800 (2024)
Page
4
Part III
Current Year General Business Credits (GBCs)
(see instructions). If there is more than one number applicable for column (b) or (c) for a line in Part III, enter the number of such items in column (a), complete Part V, and see instructions for what to report on that line in Part III.
(continued)
Current year credits from:
(a)
No. of items
(b)
Elective payment or transferor registration number
(c)
Pass-through or transferor credit entity EIN
(d)
Credits subject to the passive activity limit, before application of the limit
(e)
Credits not subject to the passive activity limits
(f)
Credit transfer election amount (enter amounts transferred out as a negative amount)
(g)
Combine columns (e) and (f) with the credit from column (d) allowed after the passive activity limit
(h)
Gross elective payment election (EPE) amount
(i)
Amount of column (g) applied against tax in Part II
(j)
Net EPE amount. Enter the smaller of column (h)
or
column (g) minus column (i)
3
Form 8844
4
Specified credits:
a
Form 3468, Part VI
2
PJ00125104KT
2,795,769
2,795,769
2,795,769
69,260
2,726,509
b
Form 5884
c
Form 6478
d
Form 8586
e
Form 8835, Part II
f
Form 8846
g
Form 8900
h
Form 8941
i
Form 6765 (ESB)
j
Form 8994
k
Form 3468, Part VII
l
Reserved
m
Reserved
z
Other specified credits
5
Add lines 4a-4z
2
2,795,769
2,795,769
2,795,769
69,260
2,726,509
6
Add lines 2, 3, and 5
2
2,795,769
2,795,769
2,795,769
69,260
2,726,509
Form
3800
(2024)
Form 3800 (2024)
Page
5
Part IV
Carryovers of General Business Credits (GBCs)
(see instructions)
Carryover
Credits carried over to tax year 2024
(a)
No. of items
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
1a
Form 3468, Part II
b
Form 7207
c
Form 6765
d
Form 3468, Part III
e
Form 8826
f
Form 8835, Part II
g
Form 7210
h
Form 8820
i
Form 8874
j
Form 8881, Part I
k
Form 8882
l
Form 8864
m
Form 8896
n
Form 8906
o
Form 3468, Part IV
p
Form 8908
q
Reserved
r
Reserved
s
Form 8911
t
Form 8830
u
Form 7213, Part II
v
Form 3468, Part V
w
Form 8932
x
Form 8933
y
Form 8936, Part II
z
Reserved
aa
Form 8936, Part V
bb
Form 8904
cc
Form 7213, Part I
dd
Form 8881, Part II
ee
Form 8881, Part III
ff
Form 8864
gg
Reserved
hh
Reserved
ii
Reserved
jj
Reserved
zz
Other
Form
3800
(2024)
Form 3800 (2024)
Page
6
Part IV
Carryovers of General Business Credits (GBCs)
(see instructions)
(continued)
Carryover
Credits carried over to tax year 2024
Note:
Credits on lines 2a through 2x are expired. Only carryforwards are allowed.
(a)
No. of items
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
a
Form 5884-A
b
Form 8586 (pre-2008)
c
Form 8845
d
Form 8907
e
Form 8909
f
Form 8923
g
Form 8834
h
Form 8931
i
Form 1065-B
j
Form 5884 (pre-2007)
k
Form 6478 (pre-2005)
l
Form 8846 (pre-2007)
m
Form 8900 (pre-2008)
n
Trans-Alaska pipeline liability
o
Form 5884-A, Section A
p
Form 5884-A, Section B
q
Form 5884-A, Section A
r
Form 5884-A, Section B
s
Form 5884-B
t
Form 8847
u
Form 8861
v
Form 8884
w
Form 8942
x
Form 8910
y
Reserved
z
Reserved
zz
Other credits (see inst.)
3
Form 8844
Form
3800
(2024)
Form 3800 (2024)
Page
7
Part IV
Carryovers of General Business Credits (GBCs)
(see instructions)
(continued)
Carryover
Credits carried over to tax year 2024
(a)
No. of items
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
4
Specified credits:
a
Form 3468, Part VI
b
Form 5884
c
Form 6478
d
Form 8586 (post-2007)
e
Form 8835
f
Form 8846
g
Form 8900
h
Form 8941
i
Form 6765 ESB credit
j
Form 8994
k
Form 3468, Part VII (post-2007)
l
Reserved
m
Reserved
y
ESBC (See inst.)
z
Other specified credits
5
Add lines 4a-4z
6
Add lines 1a through 2zz
7
Add lines 3, 5 and 6
Form
3800
(2024)
Form 3800 (2024)
Page
8
Part V
Breakdown of Aggregate Amounts on Part III for Facility-by-Facility, Multiple Pass-Through Entities, etc.
Credits subject to the passive activity limit
Not subject to the limit
(a)
Part III line number
(b)
Elective payment or transfer registration number
EINs
Before applying the limit
(d)(4)
Credits from column (d)(1) (less column (d)(2)) and (d)(3) allowed after limit
(e)
Credits other than transfer election credits
(f)(1)
Transfer election credits sold
(c)(1)
Pass-through entity EIN
(c)(2)
Transferor entity EIN
(d)(1)
Credits other than credit transfer election credits
(d)(2)
Credit transfer election credits sold
(d)(3)
Credit transfer election credits purchased
1
Part III Line 4a
PJ00125104KT
(
)
2,688,383
(
)
2
Part III Line 4a
PJ00225104KT
(
)
107,386
(
)
3
(
)
(
)
4
(
)
(
)
5
(
)
(
)
6
(
)
(
)
7
(
)
(
)
8
(
)
(
)
9
(
)
(
)
10
(
)
(
)
11
(
)
(
)
12
(
)
(
)
13
(
)
(
)
14
(
)
(
)
15
(
)
(
)
(f)(2)
Purchased transfer election credits not subject to the passive activity limit
(g)
Combine columns (d)(4), (e), (f)(1), and (f)(2)
(h)(1)
Gross EPE amount. Portion of column (g) eligible for the section 6417 EPE election
(h)(2)
Subtract column (h)(1) from column (g) (credit excluding EPE)
(i)(1)
Amount of column (h)(2) applied against tax in Part II
(i)(2)
Amount of EPE eligible credit in column (h)(1) applied against tax in Part II
(j)
Net EPE amount. Subtract (i)(2) from column (h)(1)
(k)
Carryforward to 2025. Subtract (i)(1) from column (h)(2)
1
2,688,383
2,688,383
0
0
69,260
2,619,123
0
2
107,386
107,386
0
0
0
107,386
0
3
4
5
6
7
8
9
10
11
12
13
14
15
Form
3800
(2024)
Form 3800 (2024)
Page
9
Part VI
Breakdown of Aggregate Amounts in Part IV
(see instructions)
Carryover
(a)
Line number from Part IV
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
Form
3800
(2024)
Additional Data
Software ID:
Software Version: