Form 6765 - Credit For Increasing Research Activities - 2013 Page 3
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Form 6765 (2013)
Page
Line 2
If a member of a controlled group of
• For the first time in a tax year beginning
corporations or businesses under common
after 1983, or
Enter the amounts the corporation (not to
control has filed its return using a method
• For fewer than 3 tax years beginning after
include S corporations, personal holding
different from that of the designated
1983 and before 1989.
companies, and service organizations) paid
member, then that member should file an
in cash, under a written contract, for basic
The fixed-base percentage for a start-up
amended return to conform to the
research to a qualified university, scientific
company is figured as follows.
designated member's method.
research organization, or grant
• For the first 5 tax years beginning after
For special rules regarding the election
organization. See section 41(e) for details,
1993 for which you have qualified research
(or revocation of the election) of the
including the definitions of qualified
expenses, the percentage is 3%.
alternative simplified credit in Section B by
organizations.
a controlled group of corporations, see
• For the 6th tax year beginning after 1993
Line 3
Regulations section 1.41-9.
for which you have qualified research
Enter the qualified organization base period
expenses, divide the aggregate qualified
For purposes of the reduced credit
amount based on minimum basic research
research expenses for the 4th and 5th such
election, a member of a controlled group of
amounts plus maintenance-of-effort
tax years by the aggregate gross receipts
corporations (within the meaning of section
amounts for the three preceding tax years.
for those tax years, then divide the result
41(f)(5)), or a trade or business which is
See section 41(e) for details.
by 6.
treated as being under common control
with other trades or businesses (within the
Line 7
• For the 7th tax year beginning after 1993
meaning of section 41(f)(1)(B)), may make
for which you have qualified research
Enter the amount you paid or incurred for
the election under section 280C(c)(3).
expenses, divide the aggregate qualified
the rental or lease of computers used in
However, only the common parent (within
research expenses for the 5th and 6th such
qualified research. The computer must be
tax years by the aggregate gross receipts
the meaning of section 1.1502-77(a)(1)(i)) of
located off your premises and you must not
for those tax years, then divide the result
a consolidated group may make the
be the operator or primary user of the
by 3.
election on behalf of the members of a
computer. Reduce this amount by the
consolidated group.
• For the 8th tax year beginning after 1993
amount that you (or any member of a
for which you have qualified research
controlled group of corporations or
Specific Instructions
expenses, divide the aggregate qualified
businesses under common control)
research expenses for the 5th, 6th, and 7th
You can:
received or accrued for the right to use
such tax years by the aggregate gross
substantially identical property.
• Claim the regular credit in Section A or
receipts for those tax years, then divide the
Line 8
• Elect the alternative simplified credit in
result by 2.
Section B.
Enter the amounts you paid or incurred,
• For the 9th tax year beginning after 1993
subject to the following limitations.
You may want to figure your credit using
for which you have qualified research
both of the methods for which you are
• 100% of amounts you paid (or incurred)
expenses, divide the aggregate qualified
eligible to get the maximum credit allowed.
for qualified energy research performed by:
research expenses for the 5th, 6th, 7th,
an eligible small business, a university, or a
and 8th such tax years by the aggregate
Once elected, the alternative simplified
federal laboratory (see section 41(b)(3)(D)
gross receipts for those tax years, then
credit (ASC) applies to the current tax year
for definitions of those entities). Also
divide the result by 1.5.
and all later years. A current tax year's ASC
include payments to those same entities to
election may not be revoked. You may
• For the 10th tax year beginning after
the extent they are included as basic
revoke the election for a later tax year by
1993 for which you have qualified research
research payments in line 2, not to exceed
completing Section A relating to the regular
expenses, divide the aggregate qualified
the base period amount in line 3.
credit and attaching the Form 6765 to your
research expenses for the 5th through 9th
timely filed (including extensions) original
• 75% of amounts you paid (or incurred) for
such tax years by the aggregate gross
return for the year to which the revocation
qualified research by a qualified research
receipts for those tax years, then divide the
applies. See Regulations section 1.41-9(b)
consortium (as defined by section 41(b)(3)
result by 1.2.
(3).
(C)(ii)). Also include 75% of the payments
• For the 11th and later tax years beginning
to a qualified research consortium to the
Section A—Regular Credit
after 1993 for which you have qualified
extent they are included as basic research
research expenses, divide the aggregate
Skip this section and go to Section B if:
payments in line 2, not to exceed the base
qualified research expenses for any 5 of
period amount in line 3.
1. You are electing the alternative
the 5th through 10th such tax years by the
simplified credit or
• 65% of amounts you paid (or incurred) for
aggregate gross receipts for those tax
all other qualified research by any other
2. You previously elected the alternative
years.
person. Also include 65% of the payments
simplified credit and are not revoking the
The fixed-base percentage for an
to that person to the extent they are
election on this return.
existing company (any company that is not
included as basic research payments in
Enter the amounts you paid or incurred
a start-up company) is figured by dividing
line 2, not to exceed the base period
to energy research consortia for energy
the aggregate qualified research expenses
amount in line 3.
research. Energy research does not include
for the tax years beginning after 1983 and
Note. Prepaid contract research expenses
any research that is not qualified research.
before 1989 by the aggregate gross
are considered paid in the year the
In general, an energy research consortium
receipts for those tax years.
research is actually done.
is any organization described in section
The fixed-base percentage for all
501(c)(3), exempt from tax under section
Line 10
companies (existing and start-up) must be
501(a), organized and operated primarily to
rounded to the nearest 1/100th of 1% (that
The fixed-base percentage depends on
conduct energy research, and not a private
is, four decimal places) and cannot exceed
whether you are an existing company or a
foundation. See section 41(f)(6) for further
16%. In addition, when figuring your fixed-
start-up company.
details.
base percentage, you must reflect
A start-up company is a taxpayer that
Line 1
expenses for qualified research conducted
had both gross receipts and qualified
in Puerto Rico or a U.S. possession for all
Any amount included on line 1 cannot be
research expenses either:
prior tax years included in the computation.
included elsewhere on the return.
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