The IRS’s increased documentation requirements for Sec. 41 claims require taxpayers to specifically identify applicable business components and their costs and why their development is qualified ...

Draft instructions for Form 6765, "Credit for Increasing Research Activities," a.k.a. the research credit, are available for comment. The Internal Revenue Service is seeking feedback on the draft ...

The Research Tax Credit for federal purposes has been around since 1981, and the form to report qualified research expenditures has been in existence since at least 1990. Form 6765, which has changed ...

On June 21, 2024, the Internal Revenue Service (IRS) released an early draft of revised Form 6765, Credit for Increasing Research Activities. Following the release of the September 2023 draft Form ...

The Internal Revenue Service released a preview last Friday of proposed changes to several sections of IRS Form 6765, "Credit for Increasing Research Activities," and it could help both the agency and ...

On October 1, 2025, the Internal Revenue Service issued IR-2025-99, providing important updates on the ongoing rollout of the revised Form 6765, Credit for Increasing Research Activities, commonly ...

The Internal Revenue Service released a sneak peak Friday of some of the changes it's hoping to make to the form for claiming research tax credits. The preview shows a number of proposed changes to ...

In October 2021, the IRS issued a chief counsel memorandum (the FAA) 1 which set forth five specific and extensive documentation requirements that must be satisfied in order for a research credit ...