1224 Form 6765 (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f6765.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form

6765¶

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

Exceptions & meaning →

Credit for Increasing Research Activities¶

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

OMB No. 1545-0619

Attachment Sequence No. 676

Name(s) shown on return Identifying number

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.

Section B—Alternative Simplified Credit. Skip this section if you are completing Section A.

Form 6765 (Rev. 12-2024) Page 2

Section C—Current Year Credit

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.

Section E—Other Information. See instructions.

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

Form 6765 (Rev. 12-2024) Page 3

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(e) Software (if applicable, select from the available options)	49(e) Software (if applicable, select from the available options)	49(f) Describe the information sought to be discovered. Use the space provided.	49(f) Describe the information sought to be discovered. Use the space provided.
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Form 6765 (Rev. 12-2024) Page 4

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		53 Total qualified wages (add line 50, line 51, and line 52)
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BC	54 Cost of supplies	54 Cost of supplies	55 Rental or lease cost of computers	55 Rental or lease cost of computers	56 Applicable amount of contract research expenses (see instructions for reporting basic research payments)	56 Applicable amount of contract research expenses (see instructions for reporting basic research payments)
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Exceptions & meaning →