IRS Extends Feedback Period on Form 6765 (Research Credit)

Update: 2025-10-06

Description

IRS Extends Feedback Period on Form 6765 (Research Credit)

Comment period for draft Instructions to Form 6765 extended through March 31, 2026; IRS plans revised instructions in Jan 2026 (for TY 2025/processing 2026).
Section G of Form 6765 will be optional for all filers for tax year 2025.
Starting tax year 2026 (processing 2027), Section G becomes mandatory for all filers, with optional reporting for:
Research credit claim transition period (45 days to perfect refund claims) extended through Jan 10, 2027.
Refund claims postmarked after June 18, 2024 must identify business components, related research activities, and totals for qualified wages, supplies, and contract research (Form 6765 may be used).

Comments

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IRS Extends Feedback Period on Form 6765 (Research Credit)

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IRS Extends Feedback Period on Form 6765 (Research Credit)

Internal Revenue Service

IRS Extends Feedback Period on Form 6765 (Research Credit)