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Instructions for Form 6765›(Rev. December 2025)›General Instructions

Purpose of Form

Instruction 6765 — Instructions for Form 6765, Credit for Increasing Research Activities · 2026-10-03 edition · updated 2026-10-04 · United States

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.

Instructions for Form 6765 (Rev. 12-2025) Catalog Number 13701S Feb 6, 2026 Department of the Treasury Internal Revenue Service www.irs.gov

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▸Contents — Instruction 6765 — Instructions for Form 6765, Credit for Increasing Research Activities
Instruction 6765 — Instructions for Form 6765, Credit for Increasing Research Activities

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