Instructions for Form 6765›(Rev. December 2025)
Specific Instructions
Instruction 6765 — Instructions for Form 6765, Credit for Increasing Research Activities · 2026-10-03 edition · updated 2026-10-04 · United States
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
4 Instructions for Form 6765 (December 2025)
determine the payroll tax credit portion. Taxpayers other than partnerships and S corporations must complete Form 3800 before completing Section D.
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