Business Tax Credits
Your general business credit for the year consists of what business credits you have carried forward from prior years plus the total of your current year business credits. In addition, your general business credit for the current year may be increased later by carrying back business credits from later years. You subtract this credit directly from your tax.
The following are part of the general business credit, except the electric vehicle credit:
Form 3468 (Investment Credit) (comprising Rehabilitation, Energy, and Reforestation credits)
To claim a general business credit you have to fill out the applicable forms. In addition to the specific credit form, in most cases you will also need to file Form 3800 (General Business Credit).
Additional information can be found at www.irs.gov in Publication 334 (Tax Guide for Small Business), and by searching for the form specific to the applicable credit