Form 6765 - Credit For Increasing Research Activities - 2016 Page 2
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Form 6765 (Rev. 12-2017)
Page
Section B—Alternative Simplified Credit (continued)
33
Add lines 23 and 32
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33
34
Are you electing the reduced credit under section 280C?
Yes
No
▶
If “Yes,” multiply line 33 by 65% (0.65). If “No,” enter the amount from line 33 and see the line 17
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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34
Section C—Current Year Credit
35
Enter the portion of the credit from Form 8932, line 2, that is attributable to wages that were also
used to figure the credit on line 17 or line 34 (whichever applies) .
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35
36
Subtract line 35 from line 17 or line 34 (whichever applies). If zero or less, enter -0-.
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36
37
Credit for increasing research activities from partnerships, S corporations, estates, and trusts .
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37
38
38
Add lines 36 and 37
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• Estates and trusts, go to line 39.
• Partnerships and S corporations not electing the payroll tax credit, stop here and report this
amount on Schedule K.
• Partnerships and S corporations electing the payroll tax credit, complete Section D and report on
Schedule K the amount on this line reduced by the amount on line 44.
• Eligible small businesses, stop here and report the credit on Form 3800, Part III, line 4i. See
instructions for the definition of eligible small business.
• Filers other than eligible small businesses, stop here and report the credit on Form 3800, Part III,
line 1c.
Note: Qualified small business filers, other than partnerships and S corporations, electing the payroll
tax credit must complete Form 3800 before completing Section D.
39
Amount allocated to beneficiaries of the estate or trust (see instructions) .
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39
40
Estates and trusts, subtract line 39 from line 38. For eligible small businesses, report the credit on
Form 3800, Part III, line 4i. See instructions. For filers other than eligible small businesses, report
the credit on Form 3800, Part III, line 1c .
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40
Section D—Qualified Small Business Payroll Tax Election and Payroll Tax Credit. Skip this section if the payroll tax election does
not apply. See instructions.
41
Check this box if you are a qualified small business electing the payroll tax credit. See instructions
42
Enter the portion of line 36 elected as a payroll tax credit (do not enter more than $250,000). See
instructions .
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42
43
General business credit carryforward from the current year (see instructions). Partnerships and
S corporations skip this line and go to line 44 .
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43
44
Partnerships and S corporations, enter the smaller of line 36 or line 42. All others, enter the smallest
of line 36, line 42, or line 43. Enter here and on the applicable line of Form 8974, Part 1, column (e).
Members of controlled groups or businesses under common control: see instructions for the
statement that must be attached .
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44
6765
Form
(Rev. 12-2017)
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