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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 6765
for the current year.
IRS Form 6765 Credit for Increasing Research Activities
What Is IRS Form 6765?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on December 1, 2019. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 6765?A: IRS Form 6765 is a form used to claim the Credit for Increasing Research Activities.
Q: What is the Credit for Increasing Research Activities?A: The Credit for Increasing Research Activities is a tax credit that allows businesses to claim a percentage of their qualified research expenses.
Q: Who is eligible to claim the Credit for Increasing Research Activities?A: Businesses that incur qualified research expenses while performing qualified research activities may be eligible to claim this credit.
Q: What are qualified research expenses?A: Qualified research expenses include wages of employees engaged in research activities, supplies consumed during research, and certain contract research expenses.
Q: What are qualified research activities?A: Qualified research activities involve conducting research in the fields of science, technology, engineering, or computer science.
Q: How is the credit calculated?A: The credit is calculated as a percentage of the excess of qualified research expenses over a base amount.
Q: Can the credit be carried forward or back?A: Yes, any excess credit can be carried forward to future years or applied to past years' tax liabilities.
Q: Are there any limitations on claiming the credit?A: Yes, there are limitations based on income and business size. It is recommended to consult with a tax professional for specific eligibility requirements.
Form Details:
- A 2-page form available for download in PDF;
- Actual and valid for filing 2023 taxes;
- Editable, printable, and free;
- Fill out the form in our online filing application.
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Download IRS Form 6765 Credit for Increasing Research Activities
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