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

Special Rules

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

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;

  • 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.

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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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