Form 6765 - Credit For Increasing Research Activities - 2005
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1
26765
OMB No. 1545-0619
Credit for Increasing Research Activities
Form
2005
(Rev. April 2006)
Attach to your tax return.
Department of the Treasury
Attachment
81
Internal Revenue Service
Sequence No.
Name(s) shown on return
Identifying number
Part I
Current Year Credit (Members of controlled groups or businesses under common control, see instructions.)
Section A—Regular Credit. Skip this section and go to Section B if you are electing or previously elected the alternative incremental credit.
1
1
Certain amounts paid or incurred to energy consortia after August 8, 2005 (see instructions)
2
2
Basic research payments to qualified organizations (see instructions)
3
3
Qualified organization base period amount
4
4
Subtract line 3 from line 2. If zero or less, enter -0-
5
Wages for qualified services (do not include wages used in figuring the
5
work opportunity credit)
6
6
Cost of supplies
7
7
Rental or lease costs of computers (see instructions)
8
8
Enter the applicable percentage of contract research expenses (see instructions)
9
9
Total qualified research expenses. Add lines 5 through 8
10
%
10
Enter fixed-base percentage, but not more than 16% (see instructions)
11
11
Enter average annual gross receipts (see instructions)
12
12
Multiply line 11 by the percentage on line 10
13
13
Subtract line 12 from line 9. If zero or less, enter -0-
14
14
Multiply line 9 by 50% (.50)
15
15
Enter the smaller of line 13 or line 14
16
16
Add lines 1, 4, and 15
17
Regular credit. If you are not electing the reduced credit under section 280C(c), multiply line 16
by 20% (.20), enter the result, and see the instructions for the schedule that must be attached.
If you are electing the reduced credit, multiply line 16 by 13% (.13) and enter the result. Also,
write “Sec. 280C” on the dotted line to the left of the entry space. Go to Section C
17
Section B—Alternative Incremental Credit. Skip this section if you completed Section A.
18
Certain amounts paid or incurred to energy consortia after August 8, 2005 (see the line 1 instructions)
18
19
Basic research payments to qualified organizations (see the line 2 instructions)
19
20
20
Qualified organization base period amount (see the line 3 instructions)
21a
21a
Subtract line 20 from line 19. If zero or less, enter -0-
21b
21b
Add lines 18 and 21a
22
22
Multiply line 21b by 20% (.20)
23
Wages for qualified services (do not include wages used in figuring the
23
work opportunity credit)
24
24
Cost of supplies
25
25
Rental or lease costs of computers (see the line 7 instructions)
26
Enter the applicable percentage of contract research expenses (see
26
the line 8 instructions)
27
27
Total qualified research expenses. Add lines 23 through 26
28
28
Enter average annual gross receipts (see the line 11 instructions)
29
29
Multiply line 28 by 1% (.01)
30
30
Subtract line 29 from line 27. If zero or less, enter -0-
31
31
Multiply line 28 by 1.5% (.015)
32
32
Subtract line 31 from line 27. If zero or less, enter -0-
33
33
Subtract line 32 from line 30
34
34
Multiply line 28 by 2% (.02)
35
35
Subtract line 34 from line 27. If zero or less, enter -0-
36
36
Subtract line 35 from line 32
37
37
Multiply line 33 by 2.65% (.0265)
38
38
Multiply line 36 by 3.2% (.032)
39
39
Multiply line 35 by 3.75% (.0375)
40
Add lines 22, 37, 38, and 39
40
41
Alternative incremental credit. If you are not electing the reduced credit under section 280C(c),
enter the amount from line 40, and see the line 17 instructions for the schedule that must be
attached. If you are electing the reduced credit, multiply line 40 by 65% (.65) and enter the result.
Also, write “Sec. 280C” on the dotted line to the left of the entry space
41
6765
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 13700H
Form
(2005) (Rev. 4-2006)
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