All nine Section G fields
Form 6765 Section G is mandatory starting tax year 2026 for non-exempt filers. Nine fields per claimed business component, mapped to a column on the December 2025 Form 6765 layout.
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Qualified Small Businesses electing the Section 41(h) payroll-tax offset are exempt from Section G reporting. R&D Binder still produces the Section G map so it is on file when QSB status ends.