Short answer. The component's uncertainty statement, and the field that most separates a credible schedule from a templated one. R&D Binder writes it in technical terms from rubric question 3a, grounded in PR-level evidence.
What this field captures
From the December 2025 Form 6765 instructions, Section G.
Maps directly to rubric question 3a (the uncertainty statement). This is the field that most distinguishes a credible Section G schedule from a templated one. The binder writes this in technical terms: 'whether sharded partitioning by tenant id could meet our 99.9 percent uptime SLA under hot-tenant load.'
Where the binder pulls this from
Per the rubric's Section G mapping, source = rubric part_3 question 3a (uncertainty statement).
The binder produces this field automatically from rubric part_3 question 3a (uncertainty statement). 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.