Other Nonrefundable Credits
Line 6a.
The general business credit consists of a number of credits that usually apply only to individuals who are partners, shareholders in an S corporation, self-employed, or who have rental property. See Form 3800 or Pub. 334.
The net elective payment election amount from Form 3800, Part III, line 6, column (j), is reported on Schedule 3, line 13c.
Line 6b.
Enter any credit for prior-year minimum tax. See Form 8801.
Line 6c.
You may be able to take the adoption credit if you paid expenses to adopt a child or you adopted a child with special needs and the adoption became final in 2025. See the Instructions for Form 8839.
Line 6d.
Enter any credit for the elderly or the disabled. See Schedule R.
Line 6e.
Line 6e has been reserved for future use.
Line 6f.
Enter the personal use part of any credit for new clean vehicles. See Form 8936, Part III.
Line 6g.
Enter any mortgage interest credit if a state or local government gave you a mortgage credit certificate. See Form 8396.
Line 6h.
You can’t claim the District of Columbia first-time homebuyer credit for a home you bought after 2011. You can claim it only if you have a credit carryforward from 2024. See Form 8859.
Line 6i.
Enter any qualified electric vehicle credit. You can’t claim this credit for a vehicle placed in service after 2006. You can claim this credit only if you have an electric vehicle passive activity credit carried forward from a prior year. See Form 8834.
Line 6j.
Enter any alternative fuel vehicle refueling property credit. See Form 8911.
Line 6k.
Enter any credit to holders of tax credit bonds. See Form 8912.
Line 6l.
Enter the amount from Form 8978, line 14 (relating to partner’s audit liability under section 6226). If the amount on Form 8978, line 14, is negative, complete the following worksheet to figure the amount to enter on line 6l. If the amount on Form 8978, line 14, is positive, see the instructions for Form 1040 or 1040-SR, line 16.