Form 6765 - Credit For Increasing Research Activities - 2013 Page 4
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Form 6765 (2013)
Section B—Alternative Simplified
Paperwork Reduction Act Notice. We
If short tax years are involved, see
ask for the information on this form to carry
Regulations section 1.41-3(b).
Credit
out the Internal Revenue laws of the United
Reduce gross receipts by
▲
Complete this section only if, instead of the
!
States. You are required to give us the
returns and allowances. For
regular credit:
information. We need it to ensure that you
a foreign corporation, include
are complying with these laws and to allow
1. You are electing the alternative
CAUTION
only gross receipts that are
us to figure and collect the right amount of
simplified credit or
effectively connected with a trade or
tax.
business in the United States (or in Puerto
2. You previously elected the alternative
You are not required to provide the
Rico or a U.S. possession, if applicable).
simplified credit and are not revoking the
information requested on a form that is
election on this return.
subject to the Paperwork Reduction Act
Line 11
Line 29
unless the form displays a valid OMB
Enter the average annual gross receipts
control number. Books or records relating
(reduced by returns and allowances) for the
Enter your qualified research expenses for
to a form or its instructions must be
the prior three tax years. If the credit
4 tax years preceding the tax year for
retained as long as their contents may
terminates during the tax year, prorate the
which the credit is being determined. You
become material in the administration of
qualified research expenses for the prior
may be required to annualize gross
any Internal Revenue law. Generally, tax
three tax years for the number of days the
receipts for any short tax year. For a
returns and return information are
credit applied during the tax year. For more
foreign corporation, include only gross
confidential, as required by section 6103.
information, see section 41(h).
receipts that are effectively connected with
The time needed to complete and file
a trade or business in the United States (or
this form will vary depending on individual
Section C—Summary
in Puerto Rico or a U.S. possession, if
circumstances. The estimated burden for
applicable).
Line 35
individual taxpayers filing this form is
approved under OMB control number
For a tax year that the credit terminates,
If the credit on line 17 or 34 includes
1545-0074 and is included in the estimates
amounts paid to employees as wages, and
the average annual gross receipts for the
shown in the instructions for their individual
you are also claiming a credit for employer
four tax years preceding the termination
income tax return.
differential wage payments based on
tax year is prorated for the number of days
payments you made to the same
the credit applied during the tax year. For
The estimated burden for all other
employees, enter on line 35 the portion of
more information, see section 41(h).
taxpayers who file this form is shown
the credit from Form 8932, line 2, that is
below.
Line 17
attributable to wages that were also used
Recordkeeping .
.
.
. 10 hr., 2 min.
to figure the credit on line 17 or line 34
If you are electing the reduced research
Learning about the law
(whichever applies).
credit, you must complete Form 6765 (even
or the form
.
.
.
.
.
2 hr., 5 min.
if no research credits are claimed on the
See Form 8932, Credit for Employer
original return) and clearly indicate your
Preparing and sending
Differential Wage Payments, for more
the form to the IRS .
intent to make the election. In order for the
.
. 2 hr., 20 min.
information on the credit.
election to apply, the Form 6765 must be
If you have comments concerning the
Line 39
filed with your original timely filed (including
accuracy of these time estimates or
Estates and trusts. Allocate the credit for
extensions) return for the tax year. Once
suggestions for making this form simpler,
increasing research activities on line 38
made, the election is irrevocable for that
we would be happy to hear from you. See
between the estate or trust and the
tax year.
the instructions for the tax return with
beneficiaries in the same proportion as
If you do not elect the reduced credit,
which this form is filed.
income was allocated and enter the
you must reduce your otherwise allowable
beneficiaries’ share on line 39.
deduction for qualified research expenses
If the estate or trust is subject to the
or basic research expenses by the amount
passive activity rules, include on line 37
of the credit on this line. If the credit
any credit for increasing research from
exceeds the amount allowed as a
passive activities disallowed for prior years
deduction for the tax year, reduce the
and carried forward to this year. Complete
amount chargeable to capital account for
Form 8582-CR, Passive Activity Credit
the year for such expenses by the amount
Limitations, to determine the allowed credit
of the excess. Attach a statement to your
that must be allocated between the estate
tax return that lists the deduction amounts
or trust and the beneficiaries. For details,
(or capitalized expenses) that were
see the instructions for Form 8582-CR.
reduced. Identify the lines of your return
(schedule or forms for capitalized items) on
which the reductions were made.
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