Instructions For Form 6765 - Credit For Increasing Research Activities

Taxable income attributable to the sole

1040, 1120, etc.), and Form 3800, if you filed it with your

proprietorship or your interest in the

tax return. Do not amend or otherwise change any of the

pass-through entity

(Line 49 − Line 52) x

amounts on any of these forms, even if you are filing

them with an amended tax return. If you want to apply

Taxable income for the year (Form 1040,

line 39, or Form 1041, line 22)

any of the refund as an estimated tax payment, enter the

amount you want applied on Form 1040X, line 24, or

The result figured above is limited to the excess of line

Form 1120X, line 12, or attach a statement to Form 1045

49 over line 52. If in the current tax year you had no

or 1139.

taxable income attributable to a particular business

interest, you cannot claim any research credit this year

Paperwork Reduction Act Notice. We ask for the

for that business.

information on this form to carry out the Internal Revenue

Line 56

laws of the United States. You are required to give us the

The amount on line 56 (or on Form 3800, line 18c, if

information. We need it to ensure that you are complying

applicable) is allowed for the current year, but is

with these laws and to allow us to figure and collect the

temporarily suspended and may not be claimed on your

right amount of tax.

original income tax return (regardless of when it is due or

You are not required to provide the information

filed). Instead, this amount may be claimed only on Form

requested on a form that is subject to the Paperwork

1045, Application for Tentative Refund, Form 1139,

Reduction Act unless the form displays a valid OMB

Corporation Application for Tentative Refund, Form

control number. Books or records relating to a form or its

1040X, Amended U.S. Individual Income Tax Return,

instructions must be retained as long as their contents

Form 1120X, Amended U.S. Corporation Income Tax

may become material in the administration of any Internal

Return, or other amended return form. Do not request

Revenue law. Generally, tax returns and return

the refund before you file your tax return.

information are confidential, as required by section 6103.

To request the refund, complete the applicable form as

The time needed to complete and file this form will

follows.

vary depending on individual circumstances. The

•

Form 1045. Skip lines 3 and 9 through 29 and enter

estimated average time is:

the amount to be refunded on line 30.

•

Form 1139. Skip lines 3, 9, and 11 through 28 and

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . .

18 hr., 10 min.

enter the amount to be refunded on line 29.

Learning about the law or the form . . . . . . . . .

1 hr., 47 min.

•

Form 1040X. Skip lines 1 through 22 and enter the

Preparing and sending the form to the IRS . . . .

2 hr., 9 min.

amount to be refunded on line 23.

•

Form 1120X. Skip lines 1 through 11 and enter the

If you have comments concerning the accuracy of

amount to be refunded on line 12.

these time estimates or suggestions for making this form

Write Application for Expedited Refund—

simpler, we would be happy to hear from you. See the

Suspended Research Credit at the top of the applicable

instructions for the tax return with which this form is filed.

form. Attach a copy of the Form 6765 you filed with your

tax return. Also attach a copy of the tax return form (Form

-4-

Instructions For Form 6765 - Credit For Increasing Research Activities - 2001 Page 4

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