Form 6765, the R&D credit form
Form 6765 is where the federal research credit is claimed. The amount is computed on the main form, and Section G documents each business component.
The credit is computed on the main form, by the regular method or the alternative simplified credit (ASC).
Section G is the per-business-component schedule, mandatory for non-exempt filers starting tax year 2026.
Qualified Small Businesses electing the Section 41(h) payroll-tax offset are exempt from Section G, but R&D Binder still produces the map so it is on file when QSB status ends.
Section G, field by field
Nine fields per claimed business component. Start with the overview, or jump to a field.
- All nine Section G fields
- Business Component Name
- Business Component Type
- Business Component Description
- Information Sought to be Discovered
- Total Wages for Qualified Services
- Total Cost of Supplies
- Total Rental or Lease Cost of Computers
- Total Applicable Amount of Contract Research
- Total QREs for Business Component
Get documentation built to survive an exam
R&D Binder produces the Section G map for every claimed business component, reconciled to the QRE workpaper.