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).