Short answer. Section 41(d)(2)(A) gives six types, and Section G makes you pick one per component. For SaaS most components are computer software; build-pipeline and tooling clusters are usually process. The binder assigns the type from what the cluster actually built.
What this field captures
From the December 2025 Form 6765 instructions, Section G.
Section 41(d)(2)(A) allows six types: product, process, computer software, technique, formula, or invention. Section G requires picking one per component. For SaaS most components are 'computer software'; some clusters that span build pipelines and tooling are 'process.'
Where the binder pulls this from
Per the rubric's Section G mapping, source = rubric part_1.business_component_kinds.
The binder produces this field automatically from rubric part_1.business_component_kinds. 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.