Section — Instruction 6765 — Instructions for Form

If you are required to complete Section G, the totals from Section G will be entered into the applicable lines of

Requirements To Complete Section G Section G is required unless:

You are a qualified small business, as defined under section 41(h)(3), and you checked the box to claim a reduced payroll tax credit; or
Your total QREs determined at the controlled group level on line 48 are equal to or less than $1.5 million; your average annual gross receipts for the prior three tax years are equal to or less than $50 million, as determined under section 448(c) (3) (without regard to subparagraph 448(c)(3)(A) thereof); and you are reporting a research credit on an original return.

How To Complete Section G If you are required to complete Section G, you must complete all information in columns 49(a)–(f), 50, 51, 52, 53, 54, 55, and 56 (unless otherwise noted) for at least 80% of your total QREs by business component, but report no more than 50 business components (“80%/Top 50”). Each business component representing the 80%/Top 50 must be listed in descending order by the total QREs per business component. The 80%/Top 50 business components should be determined at the controlled group level unless noted below. See the details for what to put in each column, later.

Any business components remaining after identifying the 80%/Top 50 business components will be reported in aggregate by entering “Aggregate Business Components” in column 49(c) and the applicable aggregate amounts for columns 50 through 56. Leave all other columns in Section G blank.

Note: Currently, column 49(f) of Section G only applies if you are filing an amended return. Refer to Research Credit Claims on Amended Returns .

If you are a member of a controlled group and file separate tax returns and you are required to complete Section G you must report at least 80% of your total QREs (not the group’s total QREs) by business component, but report no more than 50 of your business components. Report any remaining business components in aggregate by entering “Aggregate Business Components” in column 49(c) and the applicable aggregate amounts for columns 50 through 56. Leave all other columns in Section G blank.

Do not count the ASC 730 single entry as one of the 80%/Top 50 business components. See ASC 730 Directive Single Entry for Section G, later. If the ASC 730 single entry is at least 80% of your total QREs reported on line 48, you do not have to report any additional business components. Otherwise, you must report additional business components to meet the 80%/Top 50 business component requirement. Any business components remaining after identifying the 80%/Top 50 business components will be reported in aggregate by entering “Aggregate Business Components” in column 49(c) and the applicable aggregate amounts for

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columns 50 through 56. Leave all other columns in Section G blank.

If you do not e-file and you have more than 15 business components, report for your 80%/Top 50, attach additional sheets of Section G and provide the sum of the additional sheets in the “Total from Attachments” line where noted, to compute your total QREs that will be reported on lines 42, 43, 44, and 45. Any business components remaining after identifying the 80%/Top 50 business components will be reported in aggregate by entering “Aggregate Business Components” in column 49(c) and the applicable aggregate amounts for columns 50 through 56. Leave all other columns in Section G blank.

ASC 730 Directive Single Entry for Section G If you checked “Yes” on line 41, you will make a single entry in Section G for the amount reported on line 41; in column 49(c), enter “ASC 730 Directive,” then enter the applicable amounts from ASC 730 Directive Appendix B (column A only) in columns 53, 54, 55, and 56. The total of these columns must equal the amount on line 41. No other columns in Section G are required for the “ASC 730 Directive” single entry. If the “ASC 730 Directive” single entry is at least 80% of your total QREs reported on line 48, you do not have to report any additional business components. Otherwise, you must report additional business components to meet the 80%/Top 50 business component requirement. Any business components remaining after identifying the 80%/Top 50 business components will be reported in aggregate by entering “Aggregate Business Components” in column 49(c) and the applicable aggregate amounts for columns 50 through 56. Leave all other columns in Section G blank.

Statistical Sampling When permitted by the IRS, taxpayers may use statistical sampling procedures to support items on their income tax returns, provided that the sampling methodology complies with Rev. Proc. 2011-42, 2011-37 I.R.B. 318. The filing and acceptance by the IRS of your Form 6765 does not constitute acceptance by the IRS of your statistical sample as adequate substantiation for a return position.

If you used a statistical sampling methodology in accordance with Rev. Proc. 2011-42 to determine QREs, you must report the 80%/Top 50 business components as explained above. See How To Complete Section G , irrespective of which business components were used for your statistical sample. You are required to maintain any records required by Regulations section 1.41-4(d) and section 6001.

As explained earlier, any business components not reported as part of the 80%/Top 50 will be reported in aggregate by entering “Aggregate Business Components” in column 49(c) and the applicable aggregate amounts for columns 50 through 56. Leave the entries on that line for columns 49(a), 49(b), 49(d), 49(e), and 49(f) blank.

For column 49(c), add the word “sample” to the end of the business component name or identifier for any that are among your selected samples and attach your statistical sampling plan. Name the attachment “Form6765StatSamplePlan.pdf.”

Section G—Columns 49(a)–(f) Fill in each column of 49(a)–(f) as directed.

Column 49(a). Enter the EIN for the entity associated with this business component and conducting the research activities.

Column 49(b). Enter the principal business activity (PBA) code that best describes the activities of the entity listed in column 49(a). See the instructions for the top-level return for the entity filed for the list of PBA codes for the corresponding tax year.

Column 49(c). Enter the 80%/Top 50 business component’s name or unique alphanumeric identifier. This field should be populated with an identifier that is consistent with how you maintain the books and records that substantiate the qualified research activities and associated QREs.

Column 49(d). Enter the appropriate business component type for each business component; select from the following options only.

Product.
Process.
All Others. (Includes computer software, technique, formula, or invention.)

See Business Component , earlier, for the definition of a business component.

Column 49(e). If the business component is software, enter in this column the software type by selecting from the following options only. See Research with Respect to Software for detailed explanations of each option.

A. IUS—internal use software. B. DFS—dual function software. C. Non-IUS. D. Excepted from IUS treatment.

Column 49(f). Currently, column 49(f) is required if you are claiming a refund or credit on an amended return that includes a section 41 credit for increasing research activities that either (a) was not reported on your original filed return or (b) is increased from the amount reported on your original return. It is not required for timely filed original returns including extensions. Provide the information as shown in Section G for each business component to which the research credit claim relates for that year.

Caution: You are not required to complete column 49(f) for timely filed original tax returns including extensions.

Section G—Columns 50–56 Complete each column of 50–56 as directed.

Column 50. Enter the total amount of in-house wages incurred by persons engaged in the actual conduct of qualified research activities (as in the case of a scientist conducting laboratory experiments) for each of the 80%/Top 50 and the aggregate business components. See section 41(b)(2)(B) and Regulations sections 1.41-2.

Column 51. Enter the total amount of in-house wage QREs incurred by persons engaged in direct supervision of qualified research activities for each 80%/Top 50 and the aggregate business components. The term direct supervision means immediate supervision (first-line management) of qualified research (as in the case of a research scientist who directly supervises laboratory experiments, but who may not actually perform experiments). Direct supervision does not include supervision by a higher-level manager to whom first-line managers report, even if that manager is a qualified

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research scientist. See section 41(b)(2)(B) and Regulations sections 1.41-2.

Column 52. Enter the total amount of in-house wage QREs incurred by persons engaged in direct support of qualified research activities for each 80%/Top 50 and the aggregate business components.

For example, direct support of research includes services of a laboratory worker for cleaning equipment used in qualified research, or a clerk for compiling research data.

Direct support of research activities does not include general administrative services, or other services only indirectly of benefit to research activities. For example, services of payroll personnel in preparing salary checks of laboratory scientists, or of officers engaged in supervising financial or personnel matters do not qualify as direct support of research. See section 41(b)(2)(B) and Regulations sections 1.41-2.

Column 53. Total columns 50, 51, and 52 for each business component you are required to report and enter the amount in column 53. Show the total qualified wages and report this amount on Section F, line 42.

Column 54. Enter the total cost of supplies used in the conduct of qualified research for each business component. Refer to How To Complete Section G . Show the total of the cost of supplies used for qualified services and report this amount on Section F, line 43.

Column 55. Enter the total amount you paid or incurred for the rental or lease of computers in the conduct of qualified research for each business component. Refer to How To Complete Section G .

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 businesses under common control) received or accrued for the right to use substantially identical property.

Show the total of rental or lease cost of computers used for qualified services and report this amount on Section F, line 44.

Column 56. Enter the total applicable amount of contract research expenses for qualified services for each business component. Refer to How To Complete Section G . Basic research payments will be separately reported on line 46.

Enter the amounts you paid or incurred, subject to the following limitations, for each business component.

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 done. Show the total of contract research expenses used for qualified research and report this amount on Section F, line 45.