Short answer. A short narrative of what the component is and what it improved. R&D Binder writes it from per-component narrative output with PR-number citations, so the description is grounded in real commits, not boilerplate.
What this field captures
From the December 2025 Form 6765 instructions, Section G.
A short narrative explaining what the component is and what improvement it represents. The binder generates this from per-component narrative-writer output, with PR-number citations so the description is grounded in actual commits.
Where the binder pulls this from
Per the rubric's Section G mapping, source = narrative-writer output (cluster.summary_paragraph).
The binder produces this field automatically from narrative-writer output (cluster.summary_paragraph). Your CPA transcribes the value into Form 6765 Section G at filing time; nothing has to be re-derived.
All QRE category totals are reconciled against the QRE workpaper appendix, so the number on the Section G schedule and the number in the workpaper match by construction.
QSB Section G exemption. Under IRC Section 41(h) and the December 2025 Form 6765 instructions, Qualified Small Businesses electing the payroll-tax offset (capped at $500,000 per year against employer FICA) are exempt from the mandatory Section G reporting that starts tax year 2026. R&D Binder still produces the Section G map so it is on file the day the company outgrows the carve-out.
Other Form 6765 Section G fields
Section G requires nine fields per claimed business component. The binder produces all nine; the others are documented here:
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R&D Binder produces all nine Section G fields per business component, mapped column-for-column to the December 2025 IRS layout.