6765
Credit for Increasing Research Activities
OMB No. 1545-0619
Form
(Rev. December 2017)
Attach to your tax return.
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Attachment
Department of the Treasury
Go to for instructions and the latest information.
81
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Sequence No.
Internal Revenue Service
Identifying number
Name(s) shown on return
Section A—Regular Credit. Skip this section and go to Section B if you are electing or previously elected (and are not revoking) the
alternative simplified credit.
1
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Certain amounts paid or incurred to energy consortia (see instructions)
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2
Basic research payments to qualified organizations (see instructions) .
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3
Qualified organization base period amount .
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Subtract line 3 from line 2. If zero or less, enter -0- .
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Wages for qualified services (do not include wages used in figuring the
work opportunity credit) .
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5
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Cost of supplies
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7
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Rental or lease costs of computers (see instructions)
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8
Enter the applicable percentage of contract research expenses. See
instructions .
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Total qualified research expenses. Add lines 5 through 8 .
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10
Enter fixed-base percentage, but not more than 16% (0.16) (see instructions)
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Enter average annual gross receipts. See instructions .
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Multiply line 11 by the percentage on line 10
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13
Subtract line 12 from line 9. If zero or less, enter -0- .
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14
Multiply line 9 by 50% (0.50)
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14
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Enter the smaller of line 13 or line 14
15
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16
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Add lines 1, 4, and 15 .
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17
Are you electing the reduced credit under section 280C?
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No
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If “Yes,” multiply line 16 by 13% (0.13). If “No,” multiply line 16 by 20% (0.20) and see the
instructions for the statement that must be attached. Members of controlled groups or businesses
under common control: see instructions for the statement that must be attached .
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17
Section B—Alternative Simplified Credit. Skip this section if you are completing Section A.
18
Certain amounts paid or incurred to energy consortia (see the line 1 instructions) .
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Basic research payments to qualified organizations (see the line 2
instructions) .
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19
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Qualified organization base period amount (see the line 3 instructions) .
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Subtract line 20 from line 19. If zero or less, enter -0-
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Add lines 18 and 21
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Multiply line 22 by 20% (0.20) .
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24
Wages for qualified services (do not include wages used in figuring the
work opportunity credit) .
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Cost of supplies
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26
Rental or lease costs of computers (see the line 7 instructions)
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Enter the applicable percentage of contract research expenses. See the
line 8 instructions .
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27
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Total qualified research expenses. Add lines 24 through 27
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28
29
Enter your total qualified research expenses for the prior 3 tax years. If
you had no qualified research expenses in any one of those years, skip
lines 30 and 31 .
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29
30
Divide line 29 by 6.0
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30
31
Subtract line 30 from line 28. If zero or less, enter -0-
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31
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Multiply line 31 by 14% (0.14). If you skipped lines 30 and 31, multiply line 28 by 6% (0.06) .
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6765
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 13700H
Form
(Rev. 12-2017)