06/19/2026
The IRS redesigned Form 6765, and if your business claims the R&D tax credit, it's worth understanding what changed before your next filing. 📋
The core credit hasn't changed. What changed is the level of detail the IRS now expects. The revised form adds three new sections, and Section G is where most businesses will feel it. Instead of a single combined number for your research expenses, you need to report by business component, specific projects tied to specific costs.
For tax years beginning after December 31, 2025, Section G is generally required. There are exceptions for qualified small businesses and certain taxpayers under the QRE and gross receipts thresholds, but those exceptions come with conditions that are easy to misread without checking the details.
A few areas our team covers in the full post:
✔️ What Sections E, F, and G each require and why Section G creates the biggest operational change
✔️ Which industries feel the impact most, including software, manufacturing, engineering, and healthcare
✔️ How the 80% / Top 50 rule works and why it's a reporting limit, not an exemption
✔️ What Section 174A changed for domestic R&E expenses starting with tax years after December 31, 2024
✔️ Practical steps to get your documentation in order before you file
If you've been tracking R&D spending at the department or cost center level rather than the project level, now is a good time to take a closer look at how that affects your next return. 💡
👉 Full guide linked in the comments.
https://hubs.li/Q04m1v6S0
