Form 6765 Credit for Increasing Research Activities

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Form

6765

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

OMB No. 1545-0619

Credit for Increasing Research Activities
©

2009

Attachment
Sequence No. 81
Identifying number

Attach to your tax return.

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Section A—Regular Credit. Skip this section and go to Section B if you are electing or previously elected (and are not revoking) the
alternative simplified credit.
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1
Certain amounts paid or incurred to energy consortia (see instructions) . . . . . . . . .
2
Basic research payments to qualified organizations (see instructions) .
3
Qualified organization base period amount . . . . . . . . . .
4
Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . . . . . . . . . . .
Wages for qualified services (do not include wages used in figuring the
work opportunity credit) . . . . . . . . . . . . . . . .
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Cost of supplies
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Rental or lease costs of computers (see instructions) . . . . . .
Enter the applicable percentage of contract research expenses (see
instructions) . . . . . . . . . . . . . . . . . . . .
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9
Total qualified research expenses. Add lines 5 through 8 . . . . .
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%
Enter fixed-base percentage, but not more than 16% (see instructions)
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Enter average annual gross receipts (see instructions) . . . . . .
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Multiply line 11 by the percentage on line 10 . . . . . . . . .
13
Subtract line 12 from line 9. If zero or less, enter -0- . . . . . . .
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Multiply line 9 by 50% (.50) . . . . . . . . . . . . . . .
Enter the smaller of line 13 or line 14
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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 . . . . . .
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Section B—Alternative Simplified Credit. Skip this section if you are completing Section A.
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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
instructions) . . . . . . . . . . . . . . . . . . . .
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20
Qualified organization base period amount (see the line 3 instructions) .
Subtract line 20 from line 19. If zero or less, enter -0- . . . . . . . . . . . .
Add lines 18 and 21 . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 22 by 20% (.20) . . . . . . . . . . . . . . . . . . . .
Wages for qualified services (do not include wages used in figuring the
work opportunity credit) . . . . . . . . . . . . . . . .
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25
Cost of supplies
. . . . . . . . . . . . . . . . . .
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Rental or lease costs of computers (see the line 7 instructions) . . .
Enter the applicable percentage of contract research expenses (see the
line 8 instructions) . . . . . . . . . . . . . . . . . .
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28
Total qualified research expenses. Add lines 24 through 27 . . . .
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
lines 30 and 31 . . . . . . . . . . . . . . . . . . .
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30
Divide line 29 by 6.0 . . . . . . . . . . . . . . . . .
31
Subtract line 30 from line 28. If zero or less, enter -0- . . . . . .
Multiply line 31 by 14% (.14). If you skipped lines 30 and 31, multiply line 28 by 6% (.06) .

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 13700H

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Form 6765 (2009)

Page 2

Form 6765 (2009)

Section B—Alternative Simplified Credit (continued)
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Add lines 23 and 32 . . . . . . . . . . . . . . . . . . . . . . . . . .
Are you electing the reduced credit under section 280C? ©
Yes
No
If “Yes,” multiply line 33 by 65% (.65). If “No,” enter the amount from line 33 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 . . . . . .

Section C—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 or line 34 (whichever applies) . . . . . . . . . . . .

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Subtract line 35 from line 17 or line 34 (whichever applies). If zero or less, enter -0- . . . . .
Credit for increasing research activities from partnerships, S corporations, estates, and trusts . .
Add lines 36 and 37. Estates and trusts go to line 39; partnerships and S corporations, report this
amount on Schedule K; all others, report this amount on line 1c of Form 3800 . . . . . . .

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Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . .
Estates and trusts: subtract line 39 from line 38. Report the credit on line 1c of Form 3800 .

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Form 6765 (2009)