6765 Credit for Increasing Research Activities

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Form

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 6765, PAGE 1 of 6
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

6765

Department of the Treasury
Internal Revenue Service
Name(s) shown on return

Action

Date

Signature

O.K. to print
Revised proofs
requested

OMB No. 1545-0619

Credit for Increasing Research Activities

2008

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Attach to your tax return.

Attachment
Sequence No.
Identifying number

81

Section A—Regular Credit. Skip this section and go to Section B or C if you are electing or previously elected (and are not revoking)
the alternative incremental credit or the alternative simplified credit, respectively.
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17

Certain amounts paid or incurred to energy consortia (see instructions)
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Basic research payments to qualified organizations (see instructions)
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Qualified organization base period amount
Subtract line 3 from line 2. If zero or less, enter -0Wages for qualified services (do not include wages used in figuring
5
the work opportunity credit)
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Cost of supplies
7
Rental or lease costs of computers (see instructions)
Enter the applicable percentage of contract research expenses (see
8
instructions)
9
Total qualified research expenses. Add lines 5 through 8
10
Enter fixed-base percentage, but not more than 16% (see instructions)
11
Enter average annual gross receipts (see instructions)
12
Multiply line 11 by the percentage on line 10
13
Subtract line 12 from line 9. If zero or less, enter -014
Multiply line 9 by 50% (.50)
Enter the smaller of line 13 or line 14
Add lines 1, 4, and 15
No
Are you electing the reduced credit under Section 280C? © Yes

If “Yes,” multiply line 16 by 13% (.13). If “No,” multiply line 16 by 20% (.20) and see the instructions
for the schedule that must be attached. Members of controlled groups or businesses under
common control: see instructions for the schedule that must be attached
Section B—Alternative Incremental Credit. Skip this section if you are completing Section A or C.
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Certain amounts paid or incurred to energy consortia (see the line 1 instructions)
Basic research payments to qualified organizations (see the line 2
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instructions)
20
Qualified organization base period amount (see the line 3 instructions)
Subtract line 20 from line 19. If zero or less, enter -0Add lines 18 and 21
Multiply line 22 by 20% (.20)
Wages for qualified services (do not include wages used in figuring
24
the work opportunity credit)
25
Cost of supplies
26
Rental or lease costs of computers (see the line 7 instructions)
Enter the applicable percentage of contract research expenses (see
the line 8 instructions)
Total qualified research expenses. Add lines 24 through 27
Enter average annual gross receipts (see the line 11 instructions)
Multiply line 29 by 1% (.01)
Subtract line 30 from line 28. If zero or less, enter -0Multiply line 29 by 1.5% (.015)
Subtract line 32 from line 28. If zero or less, enter -0Subtract line 33 from line 31
Multiply line 29 by 2% (.02)
Subtract line 35 from line 28. If zero or less, enter -0Subtract line 36 from line 33

For Paperwork Reduction Act Notice, see instructions.

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%

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Cat. No. 13700H

Form

6765

(2008)

4
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 6765, PAGE 2 of 6
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 6765 (2008)

Page

2

Section B—Alternative Incremental Credit (continued)

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Multiply line 34 by 3% (.03)

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Multiply line 37 by 4% (.04)

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Multiply line 36 by 5% (.05)

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Add lines 23, 38, 39, and 40
Are you electing the reduced credit under Section 280C? © Yes

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39
40

41

No

If “Yes,” multiply line 41 by 65% (.65). If “No,” enter the amount from line 41 and see the line 17
instructions for the schedule that must be attached. Members of controlled groups or businesses
under common control: see instructions for the schedule that must be attached

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Section C—Alternative Simplified Credit. Skip this section if you are completing Section A or B.
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59

Certain amounts paid or incurred to energy consortia (see the line 1 instructions)
Basic research payments to qualified organizations (see the line 2
44
instructions)
45
Qualified organization base period amount (see the line 3 instructions)
Subtract line 45 from line 44. If zero or less, enter -0Add lines 43 and 46
Multiply line 47 by 20% (.20)
Wages for qualified services (do not include wages used in figuring the
49
work opportunity credit)
50
Cost of supplies
51
Rental or lease costs of computers (see the line 7 instructions)
Enter the applicable percentage of contract research expenses (see
52
the line 8 instructions)
53
Total qualified research expenses. Add lines 49 through 52
Enter your total qualified research expenses for the prior 3 tax years. If
you had no qualified research expenses in any one of those years, skip
54
lines 55 and 56
55
Divide line 54 by 6.0
56
Subtract line 55 from line 53. If zero or less, enter -0-

%

● Line 56 by 12% (.12) for tax years ending before 2009,
● Line 56 by 14% (.14) for tax years ending after 2008, or
● Line 53 by 6% (.06) if you skipped lines 55 and 56.
Add lines 48 and 57
Are you electing the reduced credit under Section 280C? © Yes
No
If “Yes,” multiply line 58 by 65% (.65). If “No,” enter the amount from line 58 and see the line 17
instructions for the schedule that must be attached. Members of controlled groups or businesses
under common control: see instructions for the schedule that must be attached
Multiply:

43

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Section D—Summary
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Enter the portion of the credit from Form 8932, line 2, that is attributable to wages that were also
used to figure the credit on line 17, line 42, or line 59 (whichever applies)
Subtract line 60 from line 17, line 42, or line 59 (whichever applies). If zero or less, enter -0Credit for increasing research activities from partnerships, S corporations, estates, and trusts

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Add lines 61 and 62. Estates and trusts go to line 64; partnerships and S corporations, report
this amount on Schedule K; all others, report this amount on line 1c of Form 3800
Amount allocated to beneficiaries of the estate or trust (see instructions)
Estates and trusts: subtract line 64 from line 63. Report the credit on line 1c of Form 3800

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Form

6765

(2008)