United States: Claim integrity measures | Research Credit Integrity Alliance

This page lists the forms, information and records the IRS requires when a business claims the federal research credit. It describes the requirements as published by the IRS and Treasury. It does not assess how well they work.

No advance notification

Federal rules do not require a business to tell the IRS in advance that it intends to claim the research credit. The credit is figured and claimed on Form 6765, which is attached to the tax return, and the information the IRS requires is given with the return or with the refund claim.1 2

Form 6765

Form 6765, Credit for Increasing Research Activities, is used to figure and claim the credit, to make the reduced credit election under section 280C, and to elect to apply part of the credit against payroll tax.1 Partnerships and S corporations must file it to claim the credit.1 The current form is marked "Rev. December 2024", and the December 2025 instructions say they are for use with the January 2025 revision.3 1

Part of the form	What it asks for
Items A and B	Whether the business elects the reduced credit under section 280C, and whether it is a member of a controlled group or business under common control (with a required statement if so).3
Sections A and B	The calculation under the regular credit or the alternative simplified credit.3
Sections C and D	The current year credit and, for qualified small businesses, the payroll tax election.3
Section E	Other information: the number of business components generating the expenses, officers' wages included, whether there was an acquisition or disposition, whether new categories of expense were included, and whether expenses were determined under the ASC 730 Directive.3
Section F	The total qualified research expenses by category: wages, supplies, rental or lease of computers, contract research and basic research payments.3
Section G	Information for each business component, described below and on United States: Form 6765 Section G.3

The instructions say Section E must be completed by anyone who reports qualified research expenses on line 48.1

Section G: business component information

For tax years beginning before 2026, Section G is optional. For tax years beginning after 2025, it is required unless the business is a qualified small business that elects the reduced payroll tax credit, or its total qualified research expenses are $1.5 million or less, its average annual gross receipts for the prior three years are $50 million or less, and it is reporting the credit on an original return.1 A business that must complete Section G reports, for at least 80 percent of its qualified research expenses and no more than 50 business components, each component's name or identifier, its type, the entity conducting the research and the wages, supplies, computer costs and contract research attributed to it.1

Statistical sampling

Where the IRS permits it, a taxpayer may use statistical sampling to support items on its return if the method complies with Revenue Procedure 2011-42. A taxpayer that does so must attach its sampling plan. Filing Form 6765 does not mean the IRS has accepted the sample as adequate substantiation.1

Information required with refund claims

When the research credit is claimed or increased on an amended return or other refund claim, Treasury regulations require that the claim set out in detail each ground and facts sufficient to inform the IRS of its exact basis, verified by a declaration under penalties of perjury. A claim that does not comply is not considered a claim for refund.4

The IRS applies this rule to research credit claims by requiring the following at the time the claim is filed:2

all the business components to which the claim relates for that year;
for each business component, all research activities performed; and
the total qualified employee wage expenses, total qualified supply expenses and total qualified contract research expenses for the claim year, which may be given on Form 6765.

Two further items, the names of the individuals who performed each research activity and the information each sought to discover, were waived from 18 June 2024, but may be requested if the claim is selected for examination.2 For amended returns with a new or increased credit, column 49(f) of Section G asks for the information sought to be discovered for each business component.1

If a claim is deficient, the IRS sends Letter 6426C or 6428 identifying the missing items and allows 45 days to perfect it. The IRS states that this transition period runs through 10 January 2027. If the information is not received, or is insufficient, the entire claim is rejected.2 A response that only repeats the legal definitions of the credit is treated as insufficient.2 Fuller detail is on United States: Refund claim requirements.

Records

Every person liable for tax must keep the records the Secretary prescribes.5 A taxpayer claiming the research credit must keep records in sufficiently usable form and detail to substantiate that the expenditures claimed are eligible for the credit. The IRS and taxpayers may agree guidelines for keeping specific records.6 The IRS's audit techniques guide states that the burden is on the taxpayer to establish that all the requirements of section 41(d)(1) have been met.7

What the forms do not ask

Form 6765 and its instructions do not ask who prepared the credit calculation, whether an outside adviser was involved, or how any adviser was paid.3 1 A paid signing preparer of the return or refund claim is identified separately in the paid preparer section of the return; see United States: Preparer identification.

Sources

Internal Revenue Service, Instructions for Form 6765 (Rev. December 2025), Purpose of Form, What's New, Section E, "Requirements To Complete Section G", "How To Complete Section G", "Statistical Sampling", "Column 49(f)" and "Research Credit Claims on Amended Returns". https://www.irs.gov/instructions/i6765 (accessed 11 October 2026). Back
Internal Revenue Service, Research credit claims (Section 41) on amended returns frequently asked questions, introduction and questions 4, 7 and 21 (page last reviewed or updated 1 October 2026). https://www.irs.gov/businesses/corporations/research-credit-claims-section-41-on-amended-returns-frequently-asked-questions (accessed 11 October 2026). Back
Internal Revenue Service, Form 6765, Credit for Increasing Research Activities (Rev. December 2024), pages 1 to 4. https://www.irs.gov/pub/irs-pdf/f6765.pdf (accessed 11 October 2026). Back
Treasury Department and Internal Revenue Service, 26 CFR 301.6402-2, Claims for credit or refund, paragraph (b)(1). https://www.ecfr.gov/current/title-26/section-301.6402-2 (accessed 11 October 2026). Back
Office of the Law Revision Counsel, 26 U.S.C. 6001, Notice or regulations requiring records, statements, and special returns, United States Code 2024 edition published by the Government Publishing Office. https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap61-subchapA-partI-sec6001.htm (accessed 11 October 2026). Back
Treasury Department and Internal Revenue Service, 26 CFR 1.41-4, Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003, paragraph (d). https://www.ecfr.gov/current/title-26/section-1.41-4 (accessed 11 October 2026). Back
Internal Revenue Service, Audit techniques guide: Credit for Increasing Research Activities (i.e. Research Tax Credit) IRC 41, Qualified research activities, chapter 5 (publication date June 2005). https://www.irs.gov/businesses/audit-techniques-guide-credit-for-increasing-research-activities-ie-research-tax-credit-irc-ss-41-qualified-research-activities (accessed 11 October 2026). Back