Business

Form 6765: Credit for Increasing Research Activities

Used to claim the research and development (R&D) tax credit for qualified research expenses and basic research payments.

Download Form 6765 PDFAbout on IRS.govInstructions PDF

Who Files This Form?

Businesses that conduct qualifying research activities and incur qualified research expenses.

Key Fields

  • Qualified research expenses
  • Basic research payments
  • Regular credit calculation
  • Alternative simplified credit
  • Elected method

Filing Deadlines

Due Date

Filed with income tax return

Late Filing Penalty

Filed with income tax return; subject to the same penalties.

Related Forms

Form 3800

General Business Credit

Form 1120

U.S. Corporation Income Tax Return

Form 1040

U.S. Individual Income Tax Return

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