U. S. Business Income Tax Return

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Instructions for Form 6765
(Rev. December 2025)

Credit for Increasing Research Activities
Section references are to the Internal Revenue Code unless
otherwise noted.

considered valid. See Research Credit Claims on Amended
Returns, later.

Future Developments

Partners of Bipartisan Budget Act (BBA) Partnership.
See Partners of BBA Partnership, later, for more information
about adjustments to credits.

For the latest information about developments related to
Form 6765 and its instructions, such as legislation enacted
after they were published, go to IRS.gov/Form6765.

What’s New

Reminders
Section 280C election. The reduced credit election under
section 280C is made at the top of the Form 6765 on Item A.
Check “Yes” to elect or “No” to not elect the section 280C
reduced credit on your original timely filed return, including
extensions. See Item A—Section 280C Election, later.
Members of controlled group or business under common control. Item B asks if you are a member of a
controlled group or business under common control and
requires an attachment to Form 6765 if you checked “Yes.”
See Item B—Controlled Group/Common Control, later.
Section E—Other Information. If you have reported
Qualified Research Expenses (QREs) on line 48, you must
complete Section E. See Section E—Other Information, later.
ASC 730 Directive. If you are eligible and choose to follow
this directive, check “Yes” on line 41. See the instructions for
Line 41, later.
Section F—Qualified Research Expenses Summary. In
this section, indicate if you are required to complete
Section G and enter your total QREs on each applicable line.
See Section G—Business Component Information, later.
Naming conventions for attachments if you e-file. For
lines that mention an attachment, use the naming convention
described in the Specific Instructions section. For example,
the naming convention for the attachment for Item
A—Section 280C Election is
“Form6765ItemASection280C.pdf.”
Payroll tax credit. The maximum amount of payroll tax
research credit a qualified small business can apply against
payroll tax liability is $500,000. See Payroll Tax Credit
Election, later.
Research credit claims on amended returns. If you are
claiming a refund or credit on an amended return or an
administrative adjustment request (AAR) that includes a
section 41 credit for increasing research activities, you must
also provide specific information for your claim to be
Nov 4, 2025

Purpose of Form

Use Form 6765 to figure and claim the credit for increasing
research activities, to elect the reduced credit under section
280C, and to elect to claim a certain amount of the credit as a
payroll tax credit against the employer portion of social
security taxes.
Partnerships and S corporations must file this form to
claim the credit. All others are generally not required to
complete or file this form if their only source for this credit is a
partnership, S corporation, estate, or trust. Instead, they can
report this credit directly on Form 3800, General Business
Credit. However, if you are an estate or trust, the credit can
be allocated to beneficiaries. For more details, see the
instructions for Schedule K-1 (Form 1041), box 13.
Note: Corporations filing an amended return to claim a credit
or refund of the research credit, see Notice 2008-39, 2008-13
I.R.B. 684, available at IRS.gov/irb/
2008-13_IRB#NOT-2008-39, for information on where to file.

Definitions
Qualified Research

The research credit is generally allowed for expenses paid or
incurred for qualified research. “Qualified research expenses”
are expenses of research that are treated as section 174 or
174A expenditures that satisfy the requirements of qualified
research under what is often referred to as the “four-part test.”
These four tests determine whether the research is
considered “qualified research.” The research must be
undertaken for discovering information that is technological in
nature, and its application must be intended for use in
developing a new or improved business component of the
taxpayer.
In addition, substantially all of the activities of the research
must be elements of a process of experimentation relating to
a new or improved function, performance, reliability, or
quality. The four-part test must be applied separately with
respect to each business component of the taxpayer.

Excluded activities. The research credit isn’t allowed for
the following types of activities.
• Research conducted after the beginning of commercial
production.
• Research adapting an existing product or process to a
particular customer’s need.
• Duplication of an existing product or process.
• Surveys or studies.

Instructions for Form 6765 (Rev. 12-2025) Catalog Number 13701S
Department of the Treasury Internal Revenue Service www.irs.gov

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Section G—Business Component Information. For tax
years beginning before 2026, Section G will be optional for all
filers. If filing an amended return, see Research Credit Claims
on Amended Returns, later.
For tax years beginning after 2025, Section G will be
required, subject to the guidelines in Section G—Business
Component Information. If filing amended returns, see
Research Credit Claims on Amended Returns, later.

General Instructions

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• Research relating to certain internal-use computer
software.
• Research conducted outside the United States or a U.S.
territory, such as Puerto Rico.
• Research in the social sciences, arts, or humanities.
• Research funded by another person (or governmental
entity).
If you incur qualified clinical testing expenses relating to
drugs for certain rare diseases, you can elect to claim the
orphan drug credit for these expenses instead of the
research credit. See Form 8820, Orphan Drug Credit.
See section 41 and Regulations sections 1.41-2 and
1.41-4 for other definitions and special rules.

A business component is any product, process, computer
software, technique, formula, or invention which is to be held
for sale, lease, or license, or used by the taxpayer in a trade
or business of the taxpayer. Any plant process, machinery, or
technique for commercial production of a business
component is treated as a separate business component
(and not as part of the business component being produced).
For purposes of simplified reporting on this form, the options
for business component type, for column 49(d), are “Product,”
“Process,” or “All Others.”

Research With Respect to Software

Research with respect to software that is developed by, or for
the benefit of, the taxpayer primarily for the taxpayer’s internal
use, referred to as internal use software, is eligible for the
research credit only if:
1. Research with respect to software is qualified
research. See Qualified Research, earlier;
2. Research with respect to software is not otherwise
excluded, see Excluded activities, earlier; and
3. The software satisfies the high-threshold-of-innovation
(HTI) test. Software satisfies the HTI test, if the taxpayer can
establish that:
a. The software is innovative;
b. The software development involves significant
economic risk, where the taxpayer commits substantial
resources to the development and there is substantial
uncertainty, because of technical risk, that those resources
would be recovered within a reasonable period; and
c. The software is not commercially available for use by
the taxpayer in that the software cannot be purchased,
leased, or licensed and used for the intended purpose
without modifications meeting both a and b requirements.
See Regulations section 1.41-4(c)(6)(vii).

Internal use software (IUS). IUS is software developed by,
or for the benefit of, the taxpayer primarily for the taxpayer’s
internal use if the software is developed for use in general
and administrative functions that facilitate or support the
conduct of the taxpayer’s trade or business. General and
administrative functions are financial management, human
resources management, and support services functions. See
Regulations section 1.41-4(c)(6)(iii)(B) for examples of
general and administrative functions and Regulations section
1.41-4(c)(6)(viii) for illustrations.
Dual function software (DFS). DFS is software developed
by, or for the benefit of, the taxpayer both for use in general
and administrative functions that facilitate or support the
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Excepted from IUS treatment. See Regulations section
1.41-4(c)(6)(ii) for three exceptions to the applicability of the
HTI test for IUS.
Non-IUS. Software is not developed primarily for the
taxpayer’s internal use, if it is not developed for use in general
and administrative functions that facilitate or support the
conduct of the taxpayer’s business, such as:
• Software developed to be commercially sold, leased,
licensed, or otherwise marketed to third parties; or
• Software developed to enable a taxpayer to interact with
third parties or to allow third parties to initiate functions or
review data on the taxpayer’s system.
When completing Section G, line 49(e), if the business
component is software, select only from the following
categories.
A. IUS—internal use software
B. DFS—dual function software
1. Where no third-party subset is identified, DFS safe
harbor isn’t applied.
2. Where third-party subset(s) identified (remaining
dual function subset subject to HTI test).
3. With the safe harbor applied (25% of expenses
that meet all conditions).
C. Excepted from IUS treatment
1. Where taxpayer developed software for use in an
activity that constitutes qualified research.
2. Where taxpayer developed software for internal
use in a production process to which the requirements of
section 41(d)(1) are met.
3. Where a new or improved package of software and
hardware developed together by the taxpayer as a single
product (or to the costs to modify an acquired software
and hardware package), of which the software is an
integral part, that is used directly by the taxpayer in
providing services in its trade or business. In these
cases, eligibility for the research credit is to be
determined by examining the combined
hardware-software product as a single product.
D. Non-IUS
1. Developed to be commercially sold, leased,
licensed, or otherwise marketed to third parties.
Instructions for Form 6765 (December 2025)

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Business Component

conduct of the taxpayer’s trade or business and to enable a
taxpayer to interact with third parties or to allow third parties
to initiate functions or review data on the taxpayer’s system.
DFS is presumed to be developed primarily for a taxpayer’s
internal use and is subject to the same requirements as IUS.
The regulations provide a way for the taxpayer to
overcome the presumption that the DFS is for the taxpayer’s
internal use to the extent that a taxpayer can identify a
third-party subset, which is the subset of elements of DFS
that only enables a taxpayer to interact with third parties or
allows third parties to initiate functions or review data on the
taxpayer’s system. Such third-party subset is not IUS and not
subject to the HTI test. However, the remaining software
(dual function subset) is still treated as IUS and must satisfy
the HTI test. See Regulations section 1.41-4(c)(6)(vi).
As a safe harbor, a taxpayer may, after attempting to
identify the third-party subset, include 25% of the remaining
QREs of DFS or a subset of elements of DFS (dual function
subset) in computing the amount of the taxpayer’s credit.
Additional conditions must be met. See Regulations section
1.41-4(c)(6)(vi)(C).

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2. Developed to be used internally by the taxpayer
but not in any general and administrative function(s) of
the taxpayer.
3. Developed to interact with third parties but not to
be used in any general and administrative function.
“80%/Top 50” business components. If you are required
to complete Section G, you must report by business
component, a minimum of 80% of total QREs or a maximum
of 50 business components. This is referred to as the
“80%/Top 50” business components in these instructions.
Business components should be listed in descending order
by QRE amount.
Aggregate business components. Any business
components remaining after identifying the 80%/Top 50
business components will be reported in aggregate by
entering “Aggregate Business Components” in column 49(c)
and the applicable aggregate amounts for columns 50
through 56; leave all other columns in Section G blank. This
will be referred to as the “Aggregate Business Components”
in these instructions.

An eligible small business is:
• A corporation whose stock isn’t publicly traded,
• A partnership, or
• A sole proprietorship.

The average annual gross receipts of the corporation,
partnership, or sole proprietorship for the 3-tax-year period
preceding the tax year of the credit can’t exceed $50 million.
Gross receipts for any tax year must be reduced by returns
and allowances made during the year. Any reference to your
business also includes a reference to any predecessor of
your business. If your business wasn’t in existence for the
entire 3-year period, base your average annual gross receipts
on the period your business existed. Also, if your business
had a tax year of less than 12 months, your gross receipts
must be annualized by multiplying the gross receipts for the
short period by 12 and dividing the result by the number of
months in the short period.
Note: Gross receipts must meet the definition under section
448(c)(2) and (3) and Regulations section 1.448-1T(f)(2)(iv).
Member of controlled group, trade or business under
common control, or affiliated group. For purposes of the
gross receipts test, all members of a controlled group of
corporations (as defined in section 52(a)) and all members of
a group of trades or businesses under common control (as
defined in section 52(b)) are treated as a single employer;
and all employees of the members of an affiliated service
group (as defined in sections 414(m) and (o)) shall be treated
as employed by a single employer.
Treatment of partners and S corporation
shareholders. A partner or S corporation shareholder can’t
be treated as an eligible small business unless both the
partnership or S corporation and the partner or S corporation
shareholder meet the gross receipts test, as discussed under
Eligible Small Business (For Purposes of Offsetting AMT
Only), earlier, for the tax year that the credit is treated as a
current year general business credit.

A qualified small business is a corporation (including an S
corporation) or partnership with:
1. Gross receipts of less than $5 million for the tax year,
and
2. No gross receipts for any tax year before the 5-tax-year
period ending with the tax year.
Any other person may be considered a qualified small
business if the person meets the requirements of (1) and (2),
taking into account the aggregate gross receipts received in
all the trades or businesses.
The term “gross receipts” for purposes of determining
whether your business is a qualified small business means
gross receipts, as determined under section 448(c)(3)
(without regard to subparagraph (A) thereof) and Regulations
sections 1.448-1T(f)(2)(iii) and (iv). The definition of gross
receipts under section 41(c)(6) and Regulations section
1.41-3(c) doesn’t apply for this purpose. Any reference to
your trade or business also includes a reference to any
predecessor of your trade or business. Also, if your trade or
business had a tax year of less than 12 months, your gross
receipts must be annualized by multiplying the gross receipts
for the short period by 12 and dividing the result by the
number of months in the short period.
A qualified small business doesn’t include a tax-exempt
organization under section 501.

Payroll Tax Credit Election

The payroll tax credit election is an annual election made by
a qualified small business specifying the amount of research
credit, not to exceed $500,000, that may be used against the
employer portion of social security liability. The credit is the
smallest of the current year research credit, an elected
amount not to exceed $500,000, or the general business
credit carryforward for the tax year (before the application of
the payroll tax credit election for the tax year). The general
business credit carryforward limitation doesn’t apply to
partnerships or S corporations. The election must be made
on or before the due date of the originally filed income tax
return (including extensions). An election can’t be made for a
tax year if an election was made for 5 or more preceding tax
years. The election made by a partnership or S corporation is
made at the entity level. Any election to take the payroll tax
credit may be revoked only with the consent of the IRS. For
more information about the payroll tax credit, see Notice
2017-23, 2017-16 I.R.B. 1100, available at IRS.gov/irb/
2017-16_IRB#NOT-2017-23.
Claiming the credit on employment tax return. A
qualified small business that elects to claim the payroll tax
credit will claim the payroll tax credit against the employer’s
portion of social security tax on its employment tax return for
the first quarter that begins after it files the return reflecting
the payroll tax election. See Notice 2017-23 for more
information. A qualified small business claiming the payroll
tax credit on its employment tax return must complete Form
8974 and attach the completed form to the employment tax
return.

Special Rules

See section 41(f) and Regulations sections 1.41-6 and
1.41-7 for special rules related to:
• Aggregation of expenses for members of controlled groups
and businesses under common control;

Instructions for Form 6765 (December 2025)

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Eligible Small Business (For Purposes of
Offsetting AMT Only)

Qualified Small Business (Payroll Tax Credit
Election)

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• Allocation of the credit by partnerships, estates, and trusts;
• Adjustments, if a major portion of a business is acquired or

disposed of; and
• Short tax years.

For special rules concerning the allocation and
apportionment of research and experimental expenses
between U.S. and foreign source income, see sections 861
through 864.

Member of Controlled Group of
Corporations or Group of Trades or
Businesses Under Common Control
(Controlled Group)

If a member of a controlled group has filed its return using
a method different from that of the designated member, then
that member should file an amended return to conform to the
designated member’s method.
A member of a controlled group can’t make an alternative
simplified credit (ASC) election in a tax year on an amended
return if any member of the controlled group for that tax year
previously claimed the research credit using a method other
than the ASC on an original or amended return for that year.
For additional rules regarding the election (or revocation of
the election) of the ASC in Section B by a controlled group of
corporations, see Regulations section 1.41-6.
Attach a statement showing how your share of the credit
was figured; see Item B—Controlled Group/Common
Control, later, for the required Item B attachment categories.
Write “See Attached” next to the entry space and check the
“Yes” box for Item B of Form 6765.
For purposes of the reduced credit election, a member of
a controlled group may make the election under section
280C. However, only the common parent (within the meaning
of Regulations section 1.1502-77(a)(1)) of a consolidated
group may make the election on behalf of the members of a
consolidated group.
For purposes of the payroll tax credit election, all members
of the same controlled group are treated as a single taxpayer.
Thus, the aggregate gross receipts of all members of such a
group must be taken into account in determining whether a
business is a qualified small business. See Qualified Small
Business, earlier. In addition, a member of such a group may
not make a payroll tax credit election if the member (or any
other member of the member’s group) has made a payroll tax
credit election for 5 or more preceding tax years.
Each member of a controlled group separately makes the
payroll tax credit election. The amount that each member of
the group can separately elect is limited to the least of (a) the
electing member’s allocable share of the group credit
(determined under the rules discussed above); (b) the
electing member’s allocable share of the $500,000 amount;
4

Specific Instructions
You can:
• Claim the regular credit in Section A, or
• Elect the alternative simplified credit (ASC) in Section B.
You may want to figure your credit using both of the
methods for which you are eligible to get the maximum credit
allowed.
Once elected, the ASC applies to the current tax year and
all later years. A current tax year’s ASC election may not be
revoked. You may revoke the election for a later tax year by
completing Section A relating to the regular credit and
attaching the Form 6765 to your timely filed (including
extensions) original return for the year to which the revocation
applies. See Regulations section 1.41-9(b)(3).
After figuring your credit, you can elect to treat a portion of
the credit as a payroll tax credit. Complete Section D to
determine the payroll tax credit portion. Taxpayers other than
partnerships and S corporations must complete Form 3800
before completing Section D.

Item A—Section 280C Election

You must check “Yes” to elect or “No” to not elect the section
280C reduced credit on your original timely filed return,
including extensions.
If you are electing the reduced research credit, you must
complete Form 6765 (even if no research credits are claimed
on the original return). In order for the election to apply, the
Form 6765 must be filed with your original timely filed return
(including extensions) for the tax year. This election cannot
be made or changed on an amended return. Once made, the
election is irrevocable for that tax year.
Tip: By checking “Yes” to elect the reduced research
credit when no research credits are claimed on the original
return doesn’t mean that you are claiming either the regular
method or making the ASC election.
If you don’t elect the reduced credit, reduce your
otherwise allowable deduction for qualified research
expenses or basic research expenses by the amount of the
credit on this line. If the credit exceeds the amount allowed as
a deduction for the tax year, reduce the amount chargeable
to capital accounts for the year for such expenses by the
amount of the excess. Attach a statement to your tax return
that lists the deduction amounts (or capitalized expenses)
that were reduced. Identify the lines of your return (schedule
or forms for capitalized items) on which the reductions were
made. If you e-file, name the attachment
“Form6765ItemASection280C.pdf.”
If you make an election to claim a portion of your research
credit as a payroll tax credit, the amount elected is treated as
a research credit for purposes of the reduced credit.
Instructions for Form 6765 (December 2025)

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For purposes of figuring the credit, all members of a
controlled group of corporations (as defined in section 41(f)
(1)(A) and (f)(5)) and all members of a group of trades or
businesses under common control (as defined in section
41(f)(1)(B) and Regulations section 1.41-6(a)(3)(ii)) are
treated as a single taxpayer. Use Section A or B to figure the
credit for the entire group. As a member, your credit is
determined on a proportionate basis to your share of the
aggregate QREs for increasing research activities taken into
account by the group for the research credit.

or (c) in the case of an electing member other than a
partnership or S corporation, the amount of the electing
member’s business credit carryforward under section 39
carried from the tax year (determined before the application
of the payroll tax credit election for the tax year). The
$500,000 amount is allocated to each member of the group,
regardless of whether all members of the group make the
payroll tax credit election, on a proportionate basis to each
member’s share of the aggregate of the QREs taken into
account for the tax year by the group for purposes of the
credit.

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If you are a member of a controlled group or business under
common control, complete the required attachment. The
attachment reports QREs and additional information needed
to compute each group member’s credit. If you e-file, name
this attachment “Form6765ItemBGroupCredit.pdf.” The
required Item B attachment should include a heading for
each line item including:
• Entity EIN,
• Entity Name,
• Common Parent/Designated Member,
• Consolidated Member,
• PBA Code,
• Wages QREs,
• Supplies QREs,
• Rent/Lease Computers QREs,
• Contract Research QREs,
• Total QREs of Controlled Member,
• Percentage of credit,
• Portion of credit (if a section 280C election is made on Item
A, record the reduced credit amount on this column),
• The last line needs to include the total QREs of the
controlled group, and
• The total credit amount for the controlled group.
Other questions you need to answer on the attachment
include:
1. Provide the number of controlled group members this
year and provide the number of controlled group members in
previous year; and
2. For the QREs claimed in the attachment, indicate if
they are being claimed as one consolidated controlled group
return, or filing separate returns.
Note: All members of a controlled group must file to conform
to the designated member’s method and election.
See Regulations section 1.41-9.

Section A—Regular Credit

Skip this section and go to Section B if:
1. You are electing the ASC, or
2. You previously elected the ASC and aren’t revoking the
election on this return.

Line 1

Enter the amounts you paid or incurred to energy research
consortia for energy research. Energy research doesn’t
include any research that isn’t qualified research. In general,
an energy research consortium is any organization described
in section 501(c)(3), exempt from tax under section 501(a),
organized and operated primarily to conduct energy
research, and not a private foundation. See section 41(f)(6)
for further details.
Any amount included on line 1 can’t be included
elsewhere on the return.

Line 2

Enter the amounts the corporation (not to include S
corporations, personal holding companies, and service
organizations) paid in cash, under a written contract, for basic
research to a qualified university, scientific research
organization, scientific tax-exempt organization, or grant
Instructions for Form 6765 (December 2025)

organization. See section 41(e) for details, including the
definitions of qualified organizations.

Line 3

Enter the qualified organization base period amount based
on minimum basic research amounts plus
maintenance-of-effort amounts for the 3 preceding tax years.
See section 41(e) for details.

Line 5

Enter your total QREs calculated from Section F, line 48. See
Line 48, later. If you are a member of a controlled group,
enter the group total QREs even if you are filing a separate
return. This amount must be computed and shown on the
required group credit attachment (see instructions for this
attachment under Item B—Controlled Group/Common
Control, earlier).
Refer to instructions for Section F—Qualified Research
Expenses Summary and Section G—Business Component
Information, later, for reporting QREs by group members that
file separate tax returns.

Line 6

The fixed-base percentage depends on whether you are an
existing company or a start-up company.
Group members filing separate tax returns enter the fixed
base percentage computed for the entire group.

A start-up company is a taxpayer that had both gross
receipts and QREs either:
• For the first time in a tax year beginning after 1983, or
• For fewer than 3 tax years beginning after 1983 and before
1989.
The fixed-base percentage for a start-up company is
figured as follows.
• For the first 5 tax years beginning after 1993 for which you
have QREs, the percentage is 3%.
• For the 6th tax year beginning after 1993 for which you
have QREs, divide the aggregate QREs for the 4th and 5th
such tax years by the aggregate gross receipts for those tax
years, then divide the result by 6.
• For the 7th tax year beginning after 1993 for which you
have QREs, divide the aggregate QREs for the 5th and 6th
such tax years by the aggregate gross receipts for those tax
years, then divide the result by 3.
• For the 8th tax year beginning after 1993 for which you
have QREs, divide the aggregate QREs for the 5th, 6th, and
7th such tax years by the aggregate gross receipts for those
tax years, then divide the result by 2.
• For the 9th tax year beginning after 1993 for which you
have QREs, divide the aggregate QREs for the 5th, 6th, 7th,
and 8th such tax years by the aggregate gross receipts for
those tax years, then divide the result by 1.5.
• For the 10th tax year beginning after 1993 for which you
have QREs, divide the aggregate QREs for the 5th through
9th such tax years by the aggregate gross receipts for those
tax years, then divide the result by 1.2.
• For the 11th and later tax years beginning after 1993 for
which you have QREs, divide the aggregate QREs for any 5
of the 5th through 10th such tax years by the aggregate gross
receipts for those tax years.
The fixed-base percentage for an existing company (any
company that isn’t a start-up company) is figured by dividing
the aggregate QREs for the tax years beginning after 1983
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and before 1989 by the aggregate gross receipts for those
tax years.
The fixed-base percentage for all companies (existing and
start-up) must be rounded to the nearest 1/100th of 1% (that
is, four decimal places) and must be the lesser of the
calculated fixed-based percentage or 16%. In addition, when
figuring your fixed-base percentage, you must reflect
expenses for qualified research conducted in U.S. territory,
such as Puerto Rico, for all prior tax years included in the
computation.
If short tax years are involved, see Regulations section
1.41-3(b).
Caution: Reduce gross receipts by returns and
allowances. For a foreign corporation, include only gross
receipts that are effectively connected with a trade or
business in the United States (or in a U.S. territory, such as
Puerto Rico, if applicable).
Enter the average annual gross receipts (reduced by returns
and allowances) for the 4 tax years preceding the tax year for
which the credit is being determined. You may be required to
annualize gross receipts for any short tax year.
For a foreign corporation, include only gross receipts that
are effectively connected with a trade or business in the
United States (or in a U.S. territory, such as Puerto Rico, if
applicable). Group members filing separate tax returns enter
the average annual gross receipts computed for the entire
group.
For a tax year that the credit terminates, the average
annual gross receipts for the 4 tax years preceding the
termination tax year are prorated for the number of days the
credit applied, during the tax year.

Line 13

If you elected to reduce the credit under section 280C at the
top of the Form 6765, Item A, then multiply line 12 by 15.8%
(0.158). If not, multiply line 12 by 20% (0.20). If you are a
member of a controlled group enter your share of the credit.
This amount must be computed and shown on the required
group credit attachment. For attachment reporting
requirements under Item B, see Item B—Controlled Group/
Common Control, earlier. For details refer to
Section G—Business Component Information for reporting
QREs by group members that file separate tax returns under
Section F and Section G.
If you don’t elect the reduced credit, reduce your
otherwise allowable deduction for qualified research
expenses or basic research expenses by the amount of the
credit on this line. If the credit exceeds the amount allowed as
a deduction for the tax year, reduce the amount chargeable
to capital accounts for the year for such expenses by the
amount of the excess. Attach a statement to your tax return
that lists the deduction amounts (or capitalized expenses)
that were reduced. Identify the lines of your return (schedule
or forms for capitalized items) on which the reductions were
made. If you e-file, name the attachment
“Form6765ItemASection280C.pdf.”
If you make an election to claim a portion of your research
credit as a payroll tax credit, the amount elected is treated as
a research credit for purposes of the reduced credit.

6

Complete this section only if, instead of the regular credit:
1. You are electing the ASC, or
2. You previously elected the ASC and aren’t revoking the
election on this return.
Electing the ASC. You elect the ASC by completing
Section B and attaching the completed Form 6765 to your
timely filed (including extensions) original return for the tax
year the election applies. An ASC election can be made on
an amended return for a tax year only if you hadn’t previously
claimed the research credit on an original return or amended
return for that tax year. An extension of time to make the ASC
election will not be granted.
Group members filing separate tax returns enter the
average annual gross receipts computed for the entire group.

Line 20

Enter your total QREs calculated from Section F, Line 48. If
you are a member of a controlled group, enter the group total
QREs even if you are filing a separate tax return. This amount
must be computed and shown on the required group credit
attachment (see instructions for this attachment under Item
B—Controlled Group/Common Control, earlier).
Refer to Section F—Qualified Research Expenses
Summary and Section G—Business Component Information,
for reporting QREs by group members that file separate tax
returns.

Line 21

Enter your QREs for the prior 3 tax years. If the credit
terminates during the tax year, prorate the QREs for the prior
3 tax years for the number of days the credit applied during
the tax year.
If you are a member of a controlled group, enter the total
amount of the group’s QREs for the prior 3 tax years.

Line 26

If you elected to reduce the credit under section 280C at the
top of the Form 6765, Item A, then multiply line 25 by 79%
(0.79). If not, enter the amount from line 25 and see the
line 13 instructions for the statement that must be attached. If
you are a member of a controlled group, enter your share of
the credit. This amount must be computed and shown on the
required group credit attachment. For attachments reporting
requirements under Item B, see Item B—Controlled Group/
Common Control, earlier. Refer to Section G—Business
Component Information for reporting QREs by group
members that file separate tax returns under Section F and
Section G.
If you don’t elect the reduced credit, reduce your
otherwise allowable deduction for qualified research
expenses or basic research expenses by the amount of the
credit on this line. If the credit exceeds the amount allowed as
a deduction for the tax year, reduce the amount chargeable
to capital accounts for the year for such expenses by the
amount of the excess. Attach a statement to your tax return
that lists the deduction amounts (or capitalized expenses)
that were reduced. Identify the lines of your return (schedule
or forms for capitalized items) on which the reductions were
made. If you e-file, name the attachment
“Form6765ItemASection280C.pdf.”
Instructions for Form 6765 (December 2025)

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Line 7

Section B—Alternative Simplified
Credit (ASC)

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If you make an election to claim a portion of your research
credit as a payroll tax credit, the amount elected is treated as
a research credit for purposes of the reduced credit.

Section C—Current Year Credit
Line 27

If the credit on line 13 or 26 (whichever applies) includes
amounts paid to employees as wages, and you are claiming
a credit for employer differential wage payments based on
payments you made to the same employees, enter on line 27
the portion of the credit from Form 8932, line 2, that is
attributable to wages that were used to figure the credit on
line 13 or 26 (whichever applies).
See Form 8932, Credit for Employer Differential Wage
Payments, for more information on the credit.

Complete this section only if you are making the payroll tax
election. Before completing this section, you must complete
Form 3800 if you are a qualified small business other than a
partnership or an S corporation.

Line 33a

Check the box on line 33a if you are a qualified small
business electing to claim a certain portion of your research
credit as a payroll tax credit. See Qualified Small Business
(Payroll Tax Credit Election), earlier.

Line 33b

Check the box if payroll tax is reported for a different EIN.

Line 29

Enter the total credit for increasing research activities from:
• Schedule K-1 (Form 1065), Partner’s Share of Income,
Deductions, Credits, etc., box 15 (code M);
• Schedule K-1 (Form 1120-S), Shareholder’s Share of
Income, Deductions, Credits, etc., box 13 (code M); and
• Schedule K-1 (Form 1041), Beneficiary’s Share of Income,
Deductions, Credits, etc., box 13 (code I).
Partnerships and S corporations report the above credits
on line 29. Also, estates and trusts that can allocate the
source credit to beneficiaries report the above credits on
line 29. All other filers figuring a separate credit on earlier
lines also report the above credits on line 29. All others not
using earlier lines to figure a separate credit can report the
above credits directly on Form 3800, Part III, as follows.
• Eligible small businesses, report the credit on line 4i. See
the definition of Eligible Small Business (For Purposes of
Offsetting AMT Only), earlier. Also, see Treatment of partners
and S corporation shareholders, earlier.
• All others, report the credit on line 1c.

Line 31
Estates and trusts. Allocate the credit for increasing
research activities on line 30 between the estate or trust and
the beneficiaries in the same proportion as income was
allocated and enter the beneficiaries’ share on line 31.
If the estate or trust is subject to the passive activity rules,
include on line 29 any credit for increasing research from
passive activities disallowed for prior years and carried
forward to this year. Complete Form 8582-CR, Passive
Activity Credit Limitations, to determine the allowed credit
that must be allocated between the estate or trust and the
beneficiaries. For details, see the Instructions for Form
8582-CR.

Line 34

Enter the portion of your research credit, figured on line 28,
that you are claiming as a payroll tax credit. Don’t enter more
than $500,000.

Line 35

Use the worksheet to figure the general business credit
carryforward for the current year.

Line 36

Enter the amount from line 36 on the applicable line of Form
8974, Part 1, column (e), Qualified Small Business Payroll
Tax Credit for Increasing Research Activities. Use Form 8974
to figure the amount to be applied to your payroll taxes.
A qualified small business claiming a portion of the
research credit as a payroll tax credit must adjust the
research credit carryforward for the payroll tax credit claimed.

Section E—Other Information

Complete this section to provide additional details or
information about the total QREs reported in Section F. If you
are a member of a controlled group, complete this section for
only the filing member’s QREs.

Line 37

Enter the total number of business components generating
the QREs shown on line 48, not just the limited number of
business components you may be reporting in Section G.
The four-part test must be applied separately to each
business component. See section 41(d)(2)(A) for an
explanation of the business components test.

Line 38

Enter the total amount of all officer wages included in the
amounts shown on line 42, if the amount shown on line 42 as
wages for qualified services includes wage amounts

Worksheet for Figuring General Business Credit Carryforward
1.

Enter the sum of the following lines from Form 3800, Part I, line 6, and Part II, line 25 and line 36

2.

Enter the amount from Form 3800, Part II, line 38

..........................

____

...........................................................

3.

Subtract line 2 from line 1

____

...........................................................................

____

4.

Enter the amount from Form 3800, Part I, line 5, and Part II, line 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

____

5.

Current year general business credit carryforward. Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . .

____

Instructions for Form 6765 (December 2025)

7

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Section D—Qualified Small Business
Payroll Tax Election and Payroll Tax
Credit

TREASURY/IRS AND OMB USE ONLY DRAFT
attributable to any officer of the reporting entity. The
corporation determines who is an officer under the laws of
the state where it is incorporated. When corporate officers
perform services for the corporation and receive or are
entitled to receive payments, their compensation is generally
considered wages. The fact that an officer is also a
shareholder does not change this reporting requirement.

Line 39

Check “Yes,” if any QREs reported on line 48 are related to an
acquisition or disposition made during the current tax year.
See Special Rules, earlier, regarding consistency
requirements. Otherwise, check “No.”

Line 40

Check “Yes,” if you identified any new categories of expenses
included in line 48. Otherwise, check “No.” If you include any
new categories or recharacterized any categories of
expenses in the current year compared to the base year(s),
those expenses must be included and adjusted in any of the
base years when computing the credit. See Special Rules,
earlier, regarding consistency requirements.

Check “Yes” if any of the QREs on line 48 are following the
ASC 730 Directive. The ASC 730 Directive only applies to the
following taxpayers.
A. Assets equal to or greater than $10 million, and
B. Follows U.S. GAAP to prepare their Certified Audited
Financial Statements (CAFS), showing the amount of
current Research and Development expenses either as:
1. A separate line item on the income statement
included in their CAFS, or
2. Separately stated in a note to their CAFS.
In addition, the ASC 730 Directive does not apply to any
taxpayer unless the taxpayer uses these same U.S. GAAP
financial statements to reconcile book income to federal tax
income on Schedule M-3. If you check “Yes,” enter the
amount from ASC 730 Directive, Appendix C, line 19, on
line 41, then see ASC 730 Directive Single Entry for
Section G, later, for the single ASC 730 entry you will report
for the line 41 amount. Any other amounts on the ASC 730
Directive Appendix B, column B or C, are excluded from the
special instructions for the single ASC 730 entry in Section G.
You may attach ASC 730 Directive Appendices A, B, C, and
D to your return using the following file naming conventions.
• “Form6765ASC730AppendixA.pdf”
• “Form6765ASC730AppendixB.pdf”
• “Form6765ASC730AppendixC.pdf”
• “Form6765ASC730AppendixD.pdf”
See the ASC 730 LB&I Directive & FAQs for more
information and the associated appendices mentioned
above.

Section F—Qualified Research
Expenses Summary

Before completing Section F complete Section G first (unless
you are not required to complete Section G). See
Requirements To Complete Section G, later, to determine
your requirement.
Report your QREs on each applicable line. Group
members filing separate tax returns report only the member’s
QREs (not the combined group amount of QREs) for each
applicable line in this section.

8

If you completed Section G, enter the total amount from
column 53. Otherwise, enter your total in-house wages for
qualified services for all business components (do not
include any wages used in figuring the work opportunity
credit). Group members filing separate tax returns, report
only your qualified wages expense and not the combined
group amount of qualified wages.

Line 43

If you completed Section G, enter the total amount from
column 54. Otherwise, enter your total supplies for all
business components. Group members filing separate tax
returns, report only your qualified supplies expense and not
the combined group amount of QREs for cost of supplies.

Line 44

If you completed Section G, enter the total amount from
column 55. Otherwise, enter the amount you paid or incurred
for the rental or lease of computers used in qualified
research. The computers must be located off your premises,
and you must not be the operator or primary user of the
computers. Reduce this amount by the amount that you (or
any member of a controlled group of corporations or
businesses under common control) received or accrued for
the right to use substantially identical property. Group
members filing separate tax returns, report only your qualified
rental or lease cost of computers and not the combined
group amount of QREs for rental or lease cost of computers.

Line 45

If you completed Section G, enter the total amount from
column 56. Group members filing separate tax returns report
only your applicable amount of contract research expenses
and not the combined group amount of QREs for contract
research expenses.
Enter the amounts you paid or incurred, subject to the
following limitations.
• 100% of amounts you paid (or incurred) for qualified
energy research performed by an eligible small business, a
university, or a federal laboratory. See section 41(b)(3)(D) for
definitions of those entities. Do not include payments to those
same entities to the extent they are included as basic
research payments on line 2 or line 15, not to exceed the
base period amount on line 3 or line 16.
• 75% of amounts you paid (or incurred) for qualified
research by a qualified research consortium (as defined by
section 41(b)(3)(C)(ii)). Do not include 75% of the payments
to a qualified research consortium to the extent they are
included as basic research payments on line 2 or line 15, not
to exceed the base period amount on line 3 or line 16.
• 65% of amounts you paid (or incurred) for all other
qualified research by any other person. Do not include 65%
of the payments to the person to the extent they are included
as basic research payments on line 2 or line 15, not to
exceed the base period amount on line 3 or line 16.
Note: Prepaid contract research expenses are considered
paid in the year the research is actually performed.

Line 46

Enter basic research payments from line 2 to the extent such
payments do not exceed the base period amount on line 3.
Group members filing separate tax returns report only the
amount for your share of basic research payments and not
Instructions for Form 6765 (December 2025)

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Line 41

Line 42

TREASURY/IRS AND OMB USE ONLY DRAFT
the combined group total. See section 41(e) for more
information.
• Include 100% of the payments to an eligible small
business, a university, or a federal laboratory, that are
included as basic research payments on line 2 or line 15, not
to exceed the base period amount on line 3 or line 16. See
section 41(b)(3)(D) for definitions of those entities.
• Include 75% of the payments to a qualified research
consortium that are included as basic research payments on
line 2 or line 15, not to exceed the base period amount on
line 3 or line 16.
• Include 65% of the payments paid (or incurred) for all other
qualified research by any other person included as basic
research payments on line 2 or line 15, not to exceed the
base period amount on line 3 or line 16.

Line 48

After completing Section F, all filers will enter the total from
line 48 on line 5 or line 20, as applicable.

If you are required to complete Section G, the totals from
Section G will be entered into the applicable lines of
Section F and then you will complete line 46, if applicable. If
you are not required to complete Section G, you will complete
all applicable lines of Section F.

For tax years beginning before 2026. Section G will be
optional for all filers for tax years beginning before 2026. If
you are filing an amended return, refer to Research Credit
Claims on Amended Returns.
For tax years beginning after 2025. Section G will be
required for tax years beginning after 2025. See How To
Complete Section G, for more information.

Requirements To Complete Section G

Section G is required unless:
• You are a qualified small business, as defined under
section 41(h)(3), and you checked the box to claim a reduced
payroll tax credit; or
• Your total QREs determined at the controlled group level
on line 48 are equal to or less than $1.5 million, your average
annual gross receipts for the prior three tax years are equal to
or less than $50 million, as determined under section 448(c)
(3) (without regard to subparagraph 448(c)(3)(A) thereof),
and you are reporting a research credit on an original return.

How To Complete Section G

If you are required to complete Section G, you must complete
all information in columns 49(a)–(f), 50, 51, 52, 53, 54, 55,
and 56 (unless otherwise noted) for at least 80% of your total
QREs by business component, but report no more than 50
business components (“80%/Top 50”). Each business
component representing the 80%/Top 50 must be listed in
descending order by the total QREs per business
component. The 80%/Top 50 business components should
be determined at the controlled group level unless noted
below.
Any business components remaining after identifying the
80%/Top 50 business components will be reported in
aggregate by entering “Aggregate Business Components” in
column 49(c) and the applicable aggregate amounts for
columns 50 through 56. Leave all other columns in Section G
blank. See the details for what to put in each column, later.

Instructions for Form 6765 (December 2025)

If you are a member of a controlled group and file separate
tax returns and you are required to complete Section G you
must report at least 80% of your total QREs (not the group’s
total QREs) by business component, but report no more than
50 of your business components. Report any remaining
business components in aggregate by entering “Aggregate
Business Components” in column 49(c) and the applicable
aggregate amounts for columns 50 through 56, leave all other
columns in Section G blank.
Do not count the ASC 730 single entry as one of the
80%/Top 50 business components. See ASC 730 Directive
Single Entry for Section G, later. If the ASC 730 single entry
is at least 80% of your total QREs reported on line 48, you do
not have to report any additional business components.
Otherwise, you must report additional business components
to meet the 80%/Top 50 business component requirement.
Any business components remaining after identifying the
80%/Top 50 business components will be reported in
aggregate by entering “Aggregate Business Components” in
column 49(c) and the applicable aggregate amounts for
columns 50 through 56. Leave all other columns in Section G
blank.
If you do not e-file and you have more than 15 business
components, report for your 80%/Top 50, attach additional
sheets of Section G and provide the sum of the additional
sheets in the “Total from Attachments” line where noted, to
compute your total QREs that will be reported on lines 42, 43,
44, and 45. Any business components remaining after
identifying the 80%/Top 50 business components will be
reported in aggregate by entering “Aggregate Business
Components” in column 49(c) and the applicable aggregate
amounts for columns 50 through 56. Leave all other columns
in Section G blank.

ASC 730 Directive Single Entry for Section G

If you checked “Yes” on line 41, you will make a single entry in
Section G for the amount reported on line 41; in column
49(c), enter “ASC 730 Directive,” then enter the applicable
amounts from ASC 730 Directive Appendix B (column A only)
in columns 53, 54, 55, and 56. The total of these columns
must equal the amount on line 41. No other columns in
Section G are required for the “ASC 730 Directive” single
entry. If the “ASC 730 Directive” single entry is at least 80% of
your total QREs reported on line 48, you do not have to report
any additional business components. Otherwise, you must
report additional business components to meet the 80%/Top
50 business component requirement. Any business
components remaining after identifying the 80%/Top 50
business components will be reported in aggregate by
entering “Aggregate Business Components” in column 49(c)
and the applicable aggregate amounts for columns 50
through 56. Leave all other columns in Section G blank.

Statistical Sampling

When permitted by the IRS, taxpayers may use statistical
sampling procedures to support items on their income tax
returns, provided that the sampling methodology complies
with Rev. Proc. 2011-42, 2011-37 I.R.B. 318. The filing and
acceptance by the IRS of your Form 6765 does not constitute
acceptance by the IRS of your statistical sample as adequate
substantiation for a return position.
9

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Section G—Business Component
Information

Note: Currently, column 49(f) of Section G only applies if you
are filing an amended return. Refer to Research Credit
Claims on Amended Returns.

TREASURY/IRS AND OMB USE ONLY DRAFT
If you used a statistical sampling methodology in
accordance with Rev. Proc. 2011-42 to determine QREs, you
must report the 80%/Top 50 business components as
explained above. See How To Complete Section G ,
irrespective of which business components were used for
your statistical sample. You are required to maintain any
records required by Regulations section 1.41-4(d) and
section 6001.

See IRS sets forth required information for a valid research
credit claim for refund and refer to IRS News Release for
additional details and updates.
Caution: You are not required to complete column 49(f)
for timely filed original tax returns including extensions.

As explained earlier, any business components not
reported as part of the 80%/Top 50 will be reported in
aggregate by entering “Aggregate Business Components” in
column 49(c) and the applicable aggregate amounts for
columns 50 through 56. Leave the entries on that line for
columns 49(a), 49(b), 49(d), 49(e), and 49(f) blank.

Column 50. Enter the total amount of in-house wages
incurred by persons engaged in the actual conduct of
qualified research activities (as in the case of a scientist
conducting laboratory experiments) for each of the 80%/Top
50 and the aggregate business components. See section
41(b)(2)(B) and Regulations sections 1.41-2.

For column 49(c), add the word “sample” to the end of the
business component name or identifier for any that are
among your selected samples and attach your statistical
sampling plan. Name the attachment
“Form6765StatSamplePlan.pdf.”

Section G—Columns 49(a)–(f)

Column 49(a). Enter the EIN for the entity associated with
this business component and conducting the research
activities.
Column 49(b). Enter the principal business activity (PBA)
code that best describes the activities of the entity listed in
column 49(a). See the North American Industry Classification
System (NAICS) website for the list of PBA codes for the
corresponding tax year.
Column 49(c). Enter the 80%/Top 50 business component’s
name or unique alphanumeric identifier. This field should be
populated with an identifier that is consistent with how you
maintain the books and records that substantiate the
qualified research activities and associated QREs.
Column 49(d). Enter the appropriate business component
type for each business component; select from the following
options only.
1. Product.
2. Process.
3. All Others (includes computer software, technique,
formula, or invention).
See Business Component, earlier, for the definition of a
business component.
Column 49(e). If the business component is software, enter
in this column the software type by selecting from the
following options only. See Research with Respect to
Software for detailed explanations of each option.
A. IUS—internal use software.
B. DFS—dual function software.
C. Excepted from IUS treatment.
D. Non-IUS.
Column 49(f). Currently, column 49(f) is required if you are
claiming a refund or credit on an amended return that
includes a section 41 credit for increasing research activities
that either (a) was not reported on your original filed return or
(b) is increased from the amount reported on your original
return. It is not required for timely filed original returns
including extensions. Provide the information as shown in
Section G for each business component to which the
research credit claim relates for that year.
10

Complete each column of 50–56 as directed.

Column 51. Enter the total amount of in-house wage QREs
incurred by persons engaged in direct supervision of
qualified research activities for each 80%/Top 50 and the
aggregate business components. The term direct supervision
means immediate supervision (first-line management) of
qualified research (as in the case of a research scientist who
directly supervises laboratory experiments, but who may not
actually perform experiments). Direct supervision does not
include supervision by a higher-level manager to whom
first-line managers report, even if that manager is a qualified
research scientist. See section 41(b)(2)(B) and Regulations
sections 1.41-2.
Column 52. Enter the total amount of in-house wage QREs
incurred by persons engaged in direct support of qualified
research activities for each 80%/Top 50 and the aggregate
business components.
For example, direct support of research includes services
of a laboratory worker for cleaning equipment used in
qualified research, or a clerk for compiling research data.
Direct support of research activities does not include
general administrative services, or other services only
indirectly of benefit to research activities. For example,
services of payroll personnel in preparing salary checks of
laboratory scientists, or of officers engaged in supervising
financial or personnel matters do not qualify as direct support
of research. See section 41(b)(2)(B) and Regulations
sections 1.41-2.
Column 53. Total columns 50, 51, and 52 for each business
component you are required to report and enter the amount
in column 53. Show the total qualified wages and report this
amount on Section F, line 42.
Column 54. Enter the total cost of supplies used in the
conduct of qualified research for each business component.
Refer to How To Complete Section G. Show the total of the
cost of supplies used for qualified services and report this
amount on Section F, line 43.
Column 55. Enter the total amount you paid or incurred for
the rental or lease of computers in the conduct of qualified
research for each business component. Refer to How To
Complete Section G.
The computers must be located off your premises, and
you must not be the operator or primary user of the
computers. Reduce this amount by the amount that you (or
any member of a controlled group of corporations or
businesses under common control) received or accrued for
the right to use substantially identical property.

Instructions for Form 6765 (December 2025)

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Fill in each column of 49(a)–(f) as directed.

Section G—Columns 50–56

TREASURY/IRS AND OMB USE ONLY DRAFT
Column 56. Enter the total applicable amount of contract
research expenses for qualified services for each business
component. Refer to How To Complete Section G. Basic
research payments will be separately reported on line 46.
Enter the amounts you paid or incurred, subject to the
following limitations, for each business component.
• 100% of amounts you paid (or incurred) for qualified
energy research performed by an eligible small business, a
university, or a federal laboratory. See section 41(b)(3)(D) for
definitions of those entities. Do not include payments to those
same entities to the extent they are included as basic
research payments on line 2 or line 15, not to exceed the
base period amount on line 3 or line 16.
• 75% of amounts you paid (or incurred) for qualified
research by a qualified research consortium (as defined by
section 41(b)(3)(C)(ii)). Do not include 75% of the payments
to a qualified research consortium to the extent they are
included as basic research payments on line 2 or line 15, not
to exceed the base period amount on line 3 or line 16.
• 65% of amounts you paid (or incurred) for all other
qualified research by any other person. Do not include 65%
of the payments to the person to the extent they are included
as basic research payments on line 2 or line 15, not to
exceed the base period amount on line 3 or line 16.
Note: Prepaid contract research expenses are considered
paid in the year the research is actually done. Show the total
of contract research expenses used for qualified research
and report this amount on Section F, line 45.

increasing research activities that either (a) was not reported
on your original filed return or (b) is increased from the
amount reported on your original return, follow the required
information for a valid research credit claim for refund
procedures as outlined later. If you e-file, name this
attachment “Form6765ClaimInformation.pdf.” If you submit a
credit study or other documents, please identify the exact
pages that contain the information described above. If you
e-file, name this attachment “Form6765Study.pdf.”
See IRS sets forth required information for a valid research
credit claim for refund, for more information and refer to IRS
News Release, for additional details and updates.
BBA Partnerships must also submit Forms 8985 and 8986
to the IRS and send Forms 8986 to their partners. BBA
Partnerships do not need to provide the three items of
information on the Forms 8985 and Forms 8986 where the
three items of information are included with the Form 6765
attached to the BBA Partnership’s AAR.
Partners of BBA Partnership. BBA Partnerships may not
file an amended return; they must instead file an AAR to
change any partnership-related items for any previously filed
partnership tax returns. If you are a partner of a BBA
Partnership and filing a return that includes a research credit
reported on the BBA Partnership’s AAR, you may, but are not
required to, include the three items of information with your
return to which your Form 8978 is attached if the BBA
Partnership has provided the information to you with their
AAR.

Research Credit Claims on Amended
Returns

If you are claiming a refund or credit on an amended return or
an AAR (as applicable) that includes a section 41 credit for

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the
United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to
allow us to figure and collect the right amount of tax.
You aren’t required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.

h

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for
individual and business taxpayers filing this form is approved under OMB control number 1545-0074 and 1545-0123 and is
included in the estimates shown in the instructions for their individual and business income tax return. The estimated burden for
all other taxpayers who file this form is shown below.
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Preparing and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10 hr., 31 min.
2 hr., 25 min.
5 hr., 6 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we
would be happy to hear from you. See the instructions for the tax return with which this form is filed.

Instructions for Form 6765 (December 2025)

11

DRAFT

DRAFT

Show the total of rental or lease cost of computers used
for qualified services and report this amount on Section F,
line 44.