Section — Instruction 6765 — Instructions for Form

Before completing Section F, complete Section G first (unless you are not required to complete Section G). See Requirements To Complete Section G, later, to determine your requirement.

Report your QREs on each applicable line. Group members filing separate tax returns report only the member’s QREs (not the combined group amount of QREs) for each applicable line in this section.

Line 42 If you completed Section G, enter the total amount from column 53. Otherwise, enter your total in-house wages for qualified services for all business components (do not include any wages used in figuring the work opportunity credit). Group members filing separate tax returns, report only your qualified wages expense and not the combined group amount of qualified wages.

Line 43 If you completed Section G, enter the total amount from column 54. Otherwise, enter your total supplies for all business components. Group members filing separate tax returns, report only your qualified supplies expense and not the combined group amount of QREs for cost of supplies.

Line 44 If you completed Section G, enter the total amount from column 55. Otherwise, enter the amount you paid or incurred for the rental or lease of computers used in qualified research. The computers must be located off your premises, and you must not be the operator or primary user of the computers. Reduce this amount by the amount that you (or any member of a controlled group of corporations or

Worksheet for Figuring General Business Credit Carryforward

Enter the sum of the following lines from Form 3800, Part I, line 6, and Part II, line 25 and line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . ____
Enter the amount from Form 3800, Part II, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____
Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____
Enter the amount from Form 3800, Part I, line 5, and Part II, line 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____
Current year general business credit carryforward. Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . ____

8 Instructions for Form 6765 (December 2025)

businesses under common control) received or accrued for the right to use substantially identical property. Group members filing separate tax returns, report only your qualified rental or lease cost of computers and not the combined group amount of QREs for rental or lease cost of computers.

Line 45 If you completed Section G, enter the total amount from column 56. Group members filing separate tax returns report only your applicable amount of contract research expenses and not the combined group amount of QREs for contract research expenses.

Section F and then you will complete line 46, if applicable. If you are not required to complete Section G, you will complete all applicable lines of Section F.

For tax years beginning before 2026. Section G will be optional for all filers for tax years beginning before 2026. If you are filing an amended return, refer to Research Credit Claims on Amended Returns .

For tax years beginning after 2025. Section G will be required for tax years beginning after 2025. See How To Complete Section G , for more information.

Enter the amounts you paid or incurred, subject to the following limitations.

100% of amounts you paid (or incurred) for qualified energy research performed by an eligible small business, a university, or a federal laboratory. See section 41(b)(3)(D) for definitions of those entities. Do not include payments to those same entities to the extent they are included as basic research payments on line 2 or line 15, not to exceed the base period amount on line 3 or line 16.
75% of amounts you paid (or incurred) for qualified research by a qualified research consortium (as defined by section 41(b)(3)(C)(ii)). Do not include 75% of the payments to a qualified research consortium to the extent they are included as basic research payments on line 2 or line 15, not to exceed the base period amount on line 3 or line 16.
65% of amounts you paid (or incurred) for all other qualified research by any other person. Do not include 65% of the payments to the person to the extent they are included as basic research payments on line 2 or line 15, not to exceed the base period amount on line 3 or line 16.

Note: Prepaid contract research expenses are considered paid in the year the research is actually performed.

Line 46 Enter basic research payments from line 2 to the extent such payments do not exceed the base period amount on line 3. Group members filing separate tax returns report only the amount for your share of basic research payments and not the combined group total. See section 41(e) for more information.

Include 100% of the payments to an eligible small business, a university, or a federal laboratory, that are included as basic research payments on line 2 or line 15, not to exceed the base period amount on line 3 or line 16. See section 41(b)(3)(D) for definitions of those entities.
Include 75% of the payments to a qualified research consortium that are included as basic research payments on line 2 or line 15, not to exceed the base period amount on line 3 or line 16.
Include 65% of the payments paid (or incurred) for all other qualified research by any other person included as basic research payments on line 2 or line 15, not to exceed the base period amount on line 3 or line 16.

Line 48 After completing Section F, all filers will enter the total from line 48 on line 5 or line 20, as applicable.