Short answer. The first thing an examiner reads on Section G. R&D Binder names each component from its commit cluster, with version range, scope, and owner, so your CPA transcribes a concrete name rather than inventing one at filing.
What this field captures
From the December 2025 Form 6765 instructions, Section G.
The first field on Section G. Auditors read this before anything else; a vague name calls the entire schedule into question. The binder produces this field from the project-clusterer output, which names every component with version range, scope, and owner.
Where the binder pulls this from
Per the rubric's Section G mapping, source = project-clusterer output (cluster.name).
The binder produces this field automatically from project-clusterer output (cluster.name). 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:
Get documentation built to survive an exam
R&D Binder produces all nine Section G fields per business component, mapped column-for-column to the December 2025 IRS layout.