R&D Notice: Proposed Changes to Form 6765

Proposed Changes to Form 6765

Item: Proposed Changes to Form 6765

The IRS released a preview of proposed changes to Form 6765 on September 15, 2023. Taxpayers are required to attach Form 6765 to their income tax return to claim the research credit. The IRS is considering making the changes effective beginning with tax year 2024. The proposed changes include:

  • A new Section E with five questions seeking miscellaneous information.
  • A new Section F for reporting quantitative and qualitative information for each business component, required under Section 41 of the Internal Revenue Code.
  • Moving the “reduced credit” election question and the “controlled groups or businesses under common control” question from line 17 and line 34 to the top of Form 6765.

The IRS has requested comments on the proposed changes to be submitted to Lbi.rt.team@irs.gov with the subject line: “Feedback/Questions F6765” by October 31, 2023. It is unclear at this point if, and to what extent, the IRS will adopt these proposed changes.

Link to IRS release – (IR-2023-173)


Paige Riordon-5180

Paige Riordon CPA, Principal, R&D Tax Credit Leader

Paige serves as BRC’s Research Credit Leader out of the Greensboro, NC office. Paige has almost 20 years of experience assisting clients with Research Credits across a variety of industries, including consumer products, life sciences, manufacturing, pharma, software, and technology. Paige uses her experiences to customize studies to fit each client’s unique needs while […]


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