6765
OMB No. 1545-0619
Credit for Increasing Research Activities
2013
Form
Attach to your tax return.
▶
Department of the Treasury
Attachment
Information about Form 6765 and its instructions is at
81
Internal Revenue Service
▶
Sequence No.
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
1
Certain amounts paid or incurred to energy consortia (see instructions)
.
.
.
.
.
.
.
.
.
2
Basic research payments to qualified organizations (see instructions) .
2
3
Qualified organization base period amount .
.
.
.
.
.
.
.
.
.
3
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
work opportunity credit) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5
6
6
Cost of supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
7
Rental or lease costs of computers (see instructions)
.
.
.
.
.
.
8
Enter the applicable percentage of contract research expenses (see
instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
9
9
Total qualified research expenses. Add lines 5 through 8 .
.
.
.
.
10
Enter fixed-base percentage, but not more than 16% (see instructions)
.
10
%
11
Enter average annual gross receipts (see instructions) .
.
.
.
.
.
11
12
12
Multiply line 11 by the percentage on line 10
.
.
.
.
.
.
.
.
.
13
Subtract line 12 from line 9. If zero or less, enter -0- .
.
.
.
.
.
.
13
14
Multiply line 9 by 50% (.50) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Enter the smaller of line 13 or line 14
15
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
16
Add lines 1, 4, and 15 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Are you electing the reduced credit under section 280C?
Yes
No
▶
If “Yes,” multiply line 16 by 13% (.13). If “No,” multiply line 16 by 20% (.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 .
.
.
.
.
.
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) .
.
.
.
.
.
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) .
21
Subtract line 20 from line 19. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Add lines 18 and 21
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
23
23
Multiply line 22 by 20% (.20)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
24
Wages for qualified services (do not include wages used in figuring the
work opportunity credit) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
24
25
25
Cost of supplies
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
26
Rental or lease costs of computers (see the line 7 instructions)
.
.
.
26
27
Enter the applicable percentage of contract research expenses (see the
line 8 instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
28
Total qualified research expenses. Add lines 24 through 27
.
.
.
.
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 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
30
Divide line 29 by 6.0
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
30
31
Subtract line 30 from line 28. If zero or less, enter -0-
.
.
.
.
.
.
31
32
32
Multiply line 31 by 14% (.14). If you skipped lines 30 and 31, multiply line 28 by 6% (.06) .
.
.
.
6765
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 13700H
Form
(2013)