Federal Credit for Increasing Research Activities

Credit for Increasing Research Activities
Form 6765 (Rev. December 2024)
6765

Form
(Rev. December 2024)
Department of the Treasury
Internal Revenue Service

Credit for Increasing Research Activities

OMB No. 1545-0619

Attach to your tax return.
Go to www.irs.gov/Form6765 for instructions and the latest information.

Attachment
Sequence No. 676
Identifying number

Name(s) shown on return

A Are you electing the reduced credit under section 280C? See instructions . . . . . . . . . . . . . .
Yes
No
B Are you a member of a controlled group or business under common control? . . . . . . . . . . . . .
Yes
No
If “Yes,” complete and attach the required statement. See instructions for required attachment.
Section A—Regular Credit. Skip this section and go to Section B if you are electing or previously elected (and are not revoking) the
alternative simplified credit.
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Certain amounts paid or incurred to energy consortia (see instructions) . . . . . . . .
Basic research payments to qualified organizations (see instructions) . . .
2
Qualified organization base period amount . . . . . . . . . . . .
3
Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . . . . . . . . . .
Note: Complete Section F before going to line 5.
Total qualified research expenses (QREs). Enter amount from line 48 . . .
5
Enter fixed-base percentage, but not more than 16% (0.16). See instructions
6
Enter average annual gross receipts. See instructions . . . . . . . .
7
Multiply line 7 by the percentage on line 6 . . . . . . . . . . . .
8
Subtract line 8 from line 5. If zero or less, enter -0- . . . . . . . . .
9
Multiply line 5 by 50% (0.50) . . . . . . . . . . . . . . . .
10
Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . .
Add lines 1, 4, and 11 . . . . . . . . . . . . . . . . . . . . . . . . .
If you elect to reduce the credit under section 280C, then multiply line 12 by 15.8% (0.158).
multiply line 12 by 20% (0.20) and see instructions for the statement that must be attached . .

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4

%

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If not,
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Certain amounts paid or incurred to energy consortia (see the line 1 instructions) . . . . . . .
Basic research payments to qualified organizations (see the line 2 instructions)
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Qualified organization base period amount (see the line 3 instructions) . . .
16
Subtract line 16 from line 15. If zero or less, enter -0- . . . . . . . . . . . . . . . .
Add lines 14 and 17 . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 18 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . .
Note: Complete Section F before going to line 20.
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Total qualified research expenses (QREs). Enter amount from line 48 . . .
Enter your total QREs for the prior 3 tax years. If you had no QREs in any 1 of
those years, skip lines 22 and 23 . . . . . . . . . . . . . . .
21
Divide line 21 by 6.0 . . . . . . . . . . . . . . . . . . .
22
Subtract line 22 from line 20. If zero or less, enter -0- . . . . . . . .
23
Multiply line 23 by 14% (0.14). If you skipped lines 22 and 23, multiply line 20 by 6% (0.06) . . . .
Add lines 19 and 24 . . . . . . . . . . . . . . . . . . . . . . . . . . .
If you elect to reduce the credit under section 280C, 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 . .

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Section B—Alternative Simplified Credit. Skip this section if you are completing Section A.
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For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 13700H

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Form 6765 (Rev. 12-2024)

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Form 6765 (Rev. 12-2024)

Section C—Current Year Credit
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Enter the portion of the credit from Form 8932, line 2, that is attributable to wages that were also
used to figure the credit on line 13 or line 26 (whichever applies) . . . . . . . . . . . . .
Subtract line 27 from line 13 or line 26 (whichever applies). If zero or less, enter -0- . . . . . .
Credit for increasing research activities from partnerships, S corporations, estates, and trusts . . .
Add lines 28 and 29 . . . . . . . . . . . . . . . . . . . . . . . . . . .
• Estates and trusts, go to line 31.
• Partnerships and S corporations not electing the payroll tax credit, stop here and report this amount on
Schedule K.
• Partnerships and S corporations electing the payroll tax credit, complete Section D and report on
Schedule K the amount on this line reduced by the amount on line 36.
• Eligible small businesses, stop here and report the credit on Form 3800, Part III, line 4i. See instructions
for the definition of eligible small business.
• Filers other than eligible small businesses, stop here and report the credit on Form 3800, Part III, line 1c.
Note: Qualified small business filers, other than partnerships and S corporations, electing the payroll tax
credit must complete Form 3800 before completing Section D.
Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . . .
Estates and trusts, subtract line 31 from line 30. For eligible small businesses, report the credit on
Form 3800, Part III, line 4i. See instructions. For filers other than eligible small businesses, report the
credit on Form 3800, Part III, line 1c . . . . . . . . . . . . . . . . . . . . . .

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Section D—Qualified Small Business Payroll Tax Election and Payroll Tax Credit. Skip this section if the payroll tax election does
not apply. See instructions.
33a Check this box if you are a qualified small business electing the payroll tax credit. See instructions
b Check the box if payroll tax is reported on a different EIN . . . . . . . . . . . . . .
34
Enter the portion of line 28 elected as a payroll tax credit (do not enter more than $500,000). See
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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35
General business credit carryforward from the current year. See instructions. Partnerships and S
corporations, skip this line and go to line 36 . . . . . . . . . . . . . . . . . . .
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Partnerships and S corporations, enter the smaller of line 28 or line 34. All others, enter the smallest of
line 28, line 34, or line 35. Enter here and on the applicable line of Form 8974, Part 1, column (e).
Members of controlled groups or businesses under common control, see instructions for the statement
that must be attached . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Section E—Other Information. See instructions.
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Enter the number of business components generating the QREs on line 5 or line 20 . . . . . .
Enter the amount of officers’ wages included on line 42
. . . . . . . . . . . . . . .
Did you acquire or dispose of any major portion of a trade or business in the tax year?
Yes
No
Did you include any new categories of expenses as current year QREs? . . . .
Yes
No
Did you determine any of the QREs on line 5 or line 20 following the ASC 730
Directive? . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
If “Yes,” enter the amount from Appendix C Line 19 (you may attach your Appendices A, B, C, and D here)
This ASC 730 Directive only applies to taxpayers with assets equal to or greater than $10,000,000
who follow U.S. GAAP to prepare their Certified Audited Financial Statements showing the amount of
currently expensed Financial Statement R&D. See instructions.

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Section F—Qualified Research Expenses Summary. See instructions.
A Are you required to complete Section G? See instructions to determine if you are required to complete Section G, and how to
complete Section F if you are not required to complete Section G . . . . . . . . . . . . . . . .
Yes
No
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Total wages for qualified services for all business components (do not include any wages used
figuring the work opportunity credit) . . . . . . . . . . . . . . . . . . . . .
Total costs of supplies for all business components . . . . . . . . . . . . . . . .
Total rental or lease cost of computers for all business components . . . . . . . . . .
Total applicable amount of contract research for all business components (do
not include basic research payments) . . . . . . . . . . . . . .
45
Enter the applicable amount of all basic research payments. See instructions .
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Add line 45 and line 46 . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 42, 43, 44, and 47, then enter line 48 on either line 5 or line 20, whichever is appropriate

in
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Form 6765 (Rev. 12-2024)

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Form 6765 (Rev. 12-2024)

Section G—Business Component Information. Complete lines 49(a) through 49(f) for each business component you are required to
report. See instructions. Attach additional sheets if necessary to capture all business components.

BC

49(a)
EIN of the controlled
group member
conducting the
research activities on
this business
component

49(b)
Controlled
group member’s
principal business
activity code

49(c)
Business component’s name
or unique alphanumeric identifier
(see instructions)

49(d)
Business component type
(select one from available options)

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BC

49(e)
Software
(if applicable, select from the available options)

49(f)
Describe the information sought to be discovered. Use the space provided.

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Form 6765 (Rev. 12-2024)

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Form 6765 (Rev. 12-2024)

Section G—Business Component Information (continued). Complete lines 50 through 56 for each business component. If you have
more than fifteen business components, see instructions.
BC

50
Direct research wages for
qualified services

51
Direct supervision wages for
qualified services

52
Direct support wages
for qualified services

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Total qualified wages
(add line 50, line 51, and line 52)

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Total from
attachments

Total
BC

54
Cost of supplies

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Rental or lease cost of computers

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Applicable amount of contract
research expenses (see instructions for
reporting basic research payments)

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Total from
attachments

Total
Form 6765 (Rev. 12-2024)