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(see instructions) Pass-through orphan drug credits from an S corporation, partnership, estate, or trust Current year credit. Add lines 2 and 3 Part II 103 Identifying number Allowable Credit (See Who must file Form 3800 to find out if you complete Part II or file Form 3800.) Regular tax before credits: Individuals. Enter the amount from Form 1040, line 42 Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A, Part I, line 1; or the applicable line of your return E.

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