United States: Refund claim requirements | Research Credit Integrity Alliance

This page explains what a business must include when it claims or increases the federal research credit by a refund claim, such as an amended return, for the claim to be treated as valid. It sets out the legal basis, the items the IRS requires, how deficient claims are handled and the consequences of a rejected claim.

The legal basis

Treasury regulations require every refund claim to set out in detail each ground on which the refund is claimed and facts sufficient to inform the IRS of its exact basis. The statement of grounds and facts must be verified by a written declaration made under penalties of perjury. A claim that does not comply is not considered a claim for refund or credit for any purpose.1

For income tax, a corporation that has filed Form 1120 makes a refund claim on Form 1120-X, and a properly executed amended return is a claim for refund.2 The IRS states that Form 1120 taxpayers cannot make an informal refund claim for the research credit and must file a formal amended return.3

Chief Counsel's 2021 memorandum

In a memorandum dated 17 September 2021 and released on 15 October 2021, IRS Chief Counsel applied the regulation to research credit claims.4 It concluded that a valid claim must, at a minimum, identify all business components to which the claim relates; for each, identify all research activities performed, the individuals who performed each activity and the information each sought to discover; and give the total qualified wage, supply and contract research expenses for the year.4

The memorandum also said:4

a declaration under penalties of perjury is required, and in most cases the signature on Form 1120-X serves this purpose;
facts should be given in a written statement rather than by producing documents, and if documents such as a credit study are provided, the exact pages supporting each fact must be identified, because "a mere volume of documents" is not enough; and
it uses "disallow" for a decision on the merits and "reject" for a decision not to accept a purported claim for procedural reasons.

What the IRS requires now

The IRS adopted the memorandum's five items of information, then waived two of them from 18 June 2024.3

Item	Required at filing?
1. All business components to which the claim relates for that year	Yes3
2. For each business component, all research activities performed	Yes3
3. The individuals who performed each research activity	Waived from 18 June 2024; may be requested on examination3
4. The information each individual sought to discover	Waived from 18 June 2024; may be requested on examination3
5. Total qualified employee wage, supply and contract research expenses for the claim year (Form 6765 may be used)	Yes3

The IRS has explained that it receives thousands of research credit refund claims each year, that these claims are examined in a substantial number of cases, and that the information lets it decide whether a claim should be paid immediately or reviewed further.5

When the requirement applies

Situation	Are the items required?
Amended return with a refund claim involving the research credit, even if it contains other items	Yes3
Amended return that includes the research credit but makes no refund claim, or makes a refund claim that does not adjust the research credit	No, though the items may be requested on examination3
Formal or informal research credit refund claims	Yes, both3
E-filed amended returns	Yes3
Claims based on a credit from a BBA partnership	The partnership attaches the items to its administrative adjustment request3
Claims based on a credit from another pass-through entity	The partners or shareholders include the items with their amended returns3
Claims using statistical sampling under Revenue Procedure 2011-42	The documentation for all sampled units must contain the items, with the expense totals for the year3

How the information is given

The IRS says the information may be given in the explanation section of the amended return (for example, Part II of Form 1120-X) or as an attachment.3 The Form 6765 instructions say that, for an amended return that claims a research credit not reported on the original return or increases it, the business must follow the required information procedures. An e-filed attachment is named "Form6765ClaimInformation.pdf", and if a credit study or other documents are submitted, the exact pages containing the information must be identified.6 On those amended returns, column 49(f) of Section G asks for the information sought to be discovered for each business component; see United States: Form 6765 Section G.6

Review and perfection

The IRS reviews each research credit refund claim to decide whether it is valid. For taxpayers not under examination, campus employees carry out the review with a group of subject matter experts and Division Counsel; for taxpayers under examination, the field examiner does so.3 The same validity procedures apply to claims above the Joint Committee threshold.3 The IRS says it will make every attempt to decide research credit refund claims within 6 months of receipt.3

If a claim is deficient, the IRS sends Letter 6426C or 6428 identifying the missing items and allowing 45 days to perfect the claim. If the information is not received, or is insufficient, the entire claim is rejected. A submission that only repeats the legal definitions and requirements of the credit is treated as insufficient.3 Missing information may be sent by fax or by mail with a copy of the IRS letter.3

The IRS describes this as a transition period, first granted for one year after a grace period that ended on 10 January 2022 and since extended to run through 10 January 2027.3 A separate IRS page, last updated on 27 September 2026, still describes "a three-year transition period" from 10 January 2022.5 The IRS guidance read for this page does not say what will apply after the transition period ends.

If a claim is rejected

Consequence	Source
A claim rejected as deficient or not processible cannot go to the IRS Independent Office of Appeals; a claim disallowed as untimely can	IRS FAQ3
No refund suit may be brought until a claim for refund has been duly filed according to law and the regulations	26 U.S.C. 7422(a)7
Chief Counsel's view is that a deficient claim does not give a court jurisdiction to review the IRS's denial	Chief Counsel memorandum4
A refund claim must generally be filed within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later	26 U.S.C. 6511(a)8

Chief Counsel stated that there are no statutory provisions on this time limit specific to research credit claims.4 The routes for challenging an IRS decision on a valid claim are set out on United States: Disputes and appeals.

What the requirement does not ask

The required items describe the business components, the research and the expenses.3 They do not ask who prepared the claim or how any adviser was paid. A paid preparer of the amended return is identified separately; see United States: Preparer identification.

Sources

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
Treasury Department and Internal Revenue Service, 26 CFR 301.6402-3, Special rules applicable to income tax, paragraphs (a)(3) and (a)(5). https://www.ecfr.gov/current/title-26/section-301.6402-3 (accessed 11 October 2026). Back
Internal Revenue Service, Research credit claims (Section 41) on amended returns frequently asked questions, introduction and questions 3 to 9, 12 to 18 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
IRS Office of Chief Counsel, Memorandum 20214101F, I.R.C. 41 Research Credit Refund Claims, dated 17 September 2021, released 15 October 2021, Short Answers 1 to 3, Law and Analysis part A.1 and note 1. https://www.irs.gov/pub/irs-lafa/20214101f.pdf (accessed 11 October 2026). Back
Internal Revenue Service, Required information for a valid research credit claim for refund, paragraphs 2, 3 and 7 (page last reviewed or updated 27 September 2026). https://www.irs.gov/businesses/required-information-for-a-valid-research-credit-claim-for-refund (accessed 11 October 2026). Back
Internal Revenue Service, Instructions for Form 6765 (Rev. December 2025), What's New, "Column 49(f)" and "Research Credit Claims on Amended Returns". https://www.irs.gov/instructions/i6765 (accessed 11 October 2026). Back
Office of the Law Revision Counsel, 26 U.S.C. 7422, Civil actions for refund, subsection (a), 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-chap76-subchapB-sec7422.htm (accessed 11 October 2026). Back
Office of the Law Revision Counsel, 26 U.S.C. 6511, Limitations on credit or refund, subsection (a), 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-chap66-subchapB-sec6511.htm (accessed 11 October 2026). Back