Form 6765, Credit for Increasing Research Activities, is the IRS form used to compute and claim the federal R&D tax credit. This page explains the current sections of the form. It is educational and is not individualized tax advice. The form version reviewed is the 12/2025 revision, reviewed August 2026. For a broad form overview, see our page on Form 6765.
The Current Form 6765 Structure
The current Form 6765 (12/2025 revision) includes the following sections:
- Item A — Section 280C Election. An indication of whether the taxpayer is making the Section 280C reduced-credit election.
- Item B — Controlled Group/Common Control. An indication of whether the taxpayer is a member of a controlled group or group under common control.
- Section A — Regular Credit. The regular credit computation.
- Section B — Alternative Simplified Credit (ASC). The ASC computation.
- Section C — Current Year Credit. The current-year credit, reflecting the chosen method and any elections.
- Section D — Qualified Small Business Payroll Tax Election and Payroll Tax Credit. The payroll tax election and computation.
- Section E — Other Information. Additional information, including certain reporting requirements.
- Section F — Qualified Research Expenses Summary. A summary of QREs by category.
- Section G — Business Component Information. Detailed business component reporting.
Section A — Regular Credit
Section A is where the regular credit method is computed. The section requests current-year QREs, the fixed-base percentage, average annual gross receipts for the four preceding years, the base amount (subject to the 50% minimum), and the resulting regular credit. For a conceptual walkthrough, see our page on Form 6765 regular credit calculation.
Section B — Alternative Simplified Credit (ASC)
Section B is where the ASC method is computed. The section requests current-year QREs, prior-year QREs for the three preceding years, the average, 50% of the average, the excess, and the resulting ASC. The section also addresses the 6% special rule that applies when the taxpayer has no QREs in any one of the three preceding taxable years. For a conceptual walkthrough, see our page on Form 6765 ASC calculation.
Section C — Current Year Credit
Section C reflects the current-year credit. This section takes the credit from the chosen method (regular or ASC) and applies any relevant adjustments, including the Section 280C election if applicable. The result is the current-year research credit that flows to Form 3800, General Business Credit.
Section D — Qualified Small Business Payroll Tax Election and Payroll Tax Credit
Section D is where a qualified small business makes the payroll tax election and computes the amount that may be applied against payroll tax. The section includes the election indication and the computation of the payroll tax credit amount. For more, see our page on the payroll tax credit election.
Section E — Other Information
Section E requests additional information, including certain reporting items. The current instructions describe the specific lines in Section E. The information requested in this section may include items related to the type of research, the business, and other reporting requirements.
Section F — Qualified Research Expenses Summary
Section F provides a summary of qualified research expenses by category — wages, supplies, and contract research. This section summarizes the QRE amounts that feed into the credit computation in Sections A and B. The current instructions describe the specific lines in Section F.
Section G — Business Component Information
Section G provides detailed business component reporting. The current instructions distinguish reporting requirements for tax years beginning before 2026 and for tax years beginning after 2025. The section requests information about each business component, including the business component description, associated QREs, and other details. The current form includes columns for various business component data elements. The current instructions describe the specific columns and requirements.
Who May Use Each Section
- Section A (Regular Credit). Taxpayers electing or using the regular credit method.
- Section B (ASC). Taxpayers electing the ASC method. A taxpayer generally elects the ASC by completing Section B.
- Section C (Current Year Credit). All taxpayers claiming the credit.
- Section D (Payroll Tax). Qualified small businesses making the payroll tax election.
- Sections E, F, and G. Generally all taxpayers claiming the credit, subject to the current instructions.
How the Sections Relate to the Overall Process
The sections work together: Sections A and B compute the credit under the two methods; Section C determines the current-year credit; Section D handles the payroll tax election; Sections E, F, and G provide supporting information and business component detail. The credit computed on Form 6765 flows to Form 3800, where the general business credit limitation is applied. For more on the overall process, see our page on how the R&D tax credit is calculated.
Important Note on Form Changes
The IRS updates Form 6765 and its instructions periodically. The section structure, line numbers, and reporting requirements can change from year to year. The description above is based on the 12/2025 revision, reviewed August 2026. Taxpayers should always use the current form and instructions for the tax year at issue. The current Instructions for Form 6765 on IRS.gov are the authoritative reference.
Questions for Your Tax Professional
- Which sections of Form 6765 apply to my situation?
- How do the Sections A and B computations differ for my facts?
- What information does Section G require for my tax year?
- How does the Section 280C election (Item A) affect my form?
- Am I a member of a controlled group (Item B), and how does that affect my reporting?
Key Takeaway
The current Form 6765 (12/2025 revision) includes sections for the regular credit (Section A), ASC (Section B), current-year credit (Section C), payroll tax election (Section D), other information (Section E), QRE summary (Section F), and business component information (Section G). The sections work together to compute the credit, make elections, and provide supporting information. The form and instructions can change, so the current version is the authoritative reference. For the broad form overview, see our page on Form 6765.