IRS Form 6765
"Credit for Increasing Research Activities"

What is Form 6765 ?

IRS Form 6765 is a significant tax document in the United States that assists businesses in claiming tax credits for qualified research and development (R&D) expenses.

Who Should File Form 6765 ?

Eligible entities such as corporations and, in some cases, partnerships and sole proprietorships engaged in qualified research activities in the USA can file Form 6765.

Who is Eligible to File Form 6765 ?

Eligibility for the R&D tax credit typically applies to businesses engaged in qualified research activities that seek to discover or improve technological knowledge.

What are Qualified R&D Activities ?

Qualified R&D activities encompass the systematic, technical, and investigative processes conducted by businesses to develop or improve products, processes, software, or formulas.

How Much is R&D Tax Credit ?

There is no fixed amount for the R&D tax credit, as it is based on a percentage of qualified research expenses and can vary from business to business. Typically, the credit ranges from 6% to 20%.

How to Calculate R&D Tax Credit ?

The Research and Development tax credit can be calculated using either the regular credit method or the alternative simplified credit (ASC) method.

R&D Tax Credit Carryforward and Carryback

The R&D tax credit in the United States allows businesses to carry forward and, in some cases, carry back unused R&D tax credits to offset tax liabilities in other years.

How to File Form 6765 ?


To file Form 6765, complete the form with accurate information about your qualified research activities and expenses, and attach it to your business's annual tax return.