Item B—Controlled Group/Common Control

If you are a member of a controlled group or business under common control, complete the required attachment. The attachment reports QREs and additional information needed to compute each group member’s credit. If you e-file, name this attachment “Form6765ItemBGroupCredit.pdf.” The required Item B attachment should include a heading for each line item including:

• Entity EIN,

• Entity Name,

• Common Parent/Designated Member,

• Consolidated Member,

• PBA Code,

• Wages QREs,

• Supplies QREs,

• Rent/Lease Computers QREs,

• Contract Research QREs,

• Total QREs of Controlled Member,

• Percentage of credit,

• Portion of credit (if a section 280C election is made on Item A, record the reduced credit amount on this column),

Other questions you need to answer on the attachment include:

1. Provide the number of controlled group members this year and provide the number of controlled group members in previous year; and

2. For the QREs claimed in the attachment, indicate if they are being claimed as one consolidated controlled group return, or filing separate returns.

Note: All members of a controlled group must file to conform to the designated member’s method and election.

See Regulations section 1.41-9.