OMB control number
Credit for Increasing Research Activities
OMB 1545-0619 · TREAS/IRS.
OMB 1545-0619
IRC section 38 allows a credit against income tax (determined under IRC section 41) for an increase in research activities in a trade or business. Form 6765 is used to figure and claim the credit for increasing research activities or to elect the reduced credit under section 280C. Partnerships, S corporations and estate or trust if the credit can be allocated to beneficiaries must file Form 6765 to claim the research credit.
The latest form for Credit for Increasing Research Activities expires 2027-11-30 and can be found here.
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