IRS In Audio

IRS Extends Feedback Period on Form 6765 (Research Credit)


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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).

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IRS In AudioBy Internal Revenue Service