# Research credit

> Research credit — A federal general business credit for qualified research expenses — computed on Form 6765 by the regular method or the alternative simplified credit, used against income tax, carried back one year and forward twenty when unused, or, for a qualified small business, elected against payroll tax.

Source: https://lopifi.com/glossary/research-credit
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is research credit?** In accounting, research credit means a federal general business credit for qualified research expenses — computed on Form 6765 by the regular method or the alternative simplified credit, used against income tax, carried back one year and forward twenty when unused, or, for a qualified small business, elected against payroll tax.

## Also known as

- Credit for increasing research activities
- R&D tax credit

## Words this system refuses for it

- R&D deduction (that is §174A)
- grant

- **Category:** Research credit
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** alternative-simplified-credit, qualified-research-expenses, qualified-research, form-6765, credit