U.S. IRS Extends Consultation on Instructions for Research Credit Form 6765

The U.S. IRS has announced an extension of the feedback (consultation) period through 31 March 2026 for the draft instructions for Form 6765, Credit for Increasing Research Activities. Further, Section G of Form 6765 is made optional for all filers for tax year 2025 (processing year 2026), while stakeholder engagement continues. Section G requires additional reporting of qualified research exp…
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