Form 6765
In accounting, form 6765 means the IRS form that figures the research credit, makes the §280C reduced credit election (Item A), the ASC election (Section B) and the qualified small business payroll election (Section D), and reports QREs (Section F) and business components (Section G, required for tax years beginning after 2025 with exceptions).
Authority: IRS — Instructions for Form 6765 (opens in a new tab). Sources
The lessons that teach this
From the free founder back-office course, taught on one company's books, with exercises to work it yourself.
- R&D creditComputing the credit: the ASC and the regular methodThe alternative simplified credit line by line, the 6% rule for a company's first years, and when the regular credit is the better method.10 min
- R&D creditForm 6765, section by section › Section G: business component detailBusiness component detail: optional before 2026, required after unless one of two exceptions applies, and the 80%/top 50 rule.5 min
For founders
The same idea written for a founder: what it costs a startup that ignores it, and what to do in a real month.
- The R&D tax credit and Section 174A for startupsEngineering salaries can earn a federal R&D credit against payroll tax, and Section 174A lets you deduct US research again. What qualifies, what to track.
- Form 941 and payroll tax deposits for startupsWhat Form 941 reports, monthly vs semiweekly deposits, the $100,000 next-day rule, FUTA, the R&D payroll credit, and what your provider can’t do.
- Startup tax deadlines by month for a C-corpFederal tax deadlines for a calendar-year C-corp, month by month: W-2s, 1099s, Form 941, Form 1120, estimated taxes and Delaware franchise tax.
What it is not called
Each of these means something else. Use one here and an accountant reading the product notices.
- Form 8974 (where the payroll credit is used)
Components that render the terms it depends on
No component names this concept outright, but it's built from terms that components do name. These render credit.
Also in Research credit
Defined in Lexicon. This page is generated from that document, so the two can't disagree.