The Internal Revenue Service continues to seek feedback regarding the draft instructions for Form 6765 and is extending the dates for reporting requirements related to the Credit for Increasing ...

Draft instructions for Form 6765, "Credit for Increasing Research Activities," a.k.a. the research credit, are available for comment. The Internal Revenue Service is seeking feedback on the draft ...

The Research Tax Credit for federal purposes has been around since 1981, and the form to report qualified research expenditures has been in existence since at least 1990. Form 6765, which has changed ...

Over 14,000 businesses in the U.S. claim the federal research and development tax credit every year, so businesses relying on this funding need to be aware that the claiming process has recently ...

On October 1, 2025, the Internal Revenue Service issued IR-2025-99, providing important updates on the ongoing rollout of the revised Form 6765, Credit for Increasing Research Activities, commonly ...

In October 2021, the IRS issued a chief counsel memorandum (the FAA) 1 which set forth five specific and extensive documentation requirements that must be satisfied in order for a research credit ...

There have been significant changes in the way in which the IRS is now dealing with R&D tax credits, the agency's largest single domestic examination issue handled by the Large Business and ...