IR-2025-99: IRS extends the period for feedback on Form 6765

[IRS Newswire]

IRS Newswire October 1, 2025
News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Around The Nation e-News Subscriptions The Newsroom Topics Multimedia Center Noticias en Español Radio PSAs Tax Scams The Tax Gap Fact Sheets IRS Tax Tips Armed Forces Latest News Home IRS Resources Contact My Local Office Filing Options Forms & Instructions Frequently Asked Questions News Taxpayer Advocate Where to File IRS Social Media	Issue Number:    IR-2025-99 Inside This Issue IRS extends the period for feedback on Form 6765 Businesses given more time to meet requirements. Section G will be optional for all filers for tax year 2025. IR-2025-99, Oct. 1, 2025 WASHINGTON — The Internal Revenue Service announced today that it is continuing to seek feedback regarding the draft Instructions for Form 6765 and is extending the dates for certain reporting requirements related to the Credit for Increasing Research Activities, also known as the research credit. After publishing drafts of the Form 6765 and related instructions last year, the IRS received comments in which external stakeholders requested additional time to share feedback. After considering the feedback the agency has decided to extend the comment period for the draft instructions through March 31, 2026, to alleviate taxpayer burden and in the interest of fair and effective tax administration. Interested parties may submit feedback about the Form 6765 Instructions to lbi.r...@irs.gov, using the subject line: “Instructions for Form 6765.” IRS expects to release revised Form 6765 instructions for tax year 2025 (processing year 2026) in January 2026. While stakeholder engagement continues, Section G of Form 6765 will be optional for all filers for tax year 2025 (processing year 2026). For tax year 2026 (processing year 2027) and beyond, Section G will be mandatory for all filers with optional reporting for: Qualified small business (QSB) taxpayers, defined in section 41(h)(3) of the Internal Revenue Code who check the box to claim a reduced payroll tax credit; or Taxpayers with total qualified research expenses (QREs) equal to or less than $1.5 million, determined at the control group level and equal to or less than $50 million of gross receipts, as determined under section 448(c)(3) (without regard to subparagraph (A) thereof), claiming a research credit on an original filed return. The IRS also is extending the research credit claim transition period, which gives taxpayers 45 days to perfect a research credit claim for refund prior to IRS’s final determination on the claim, through Jan. 10, 2027. To submit a claim for refund for the research credit postmarked after June 18, 2024, that is sufficient for the IRS to consider taxpayers must: Identify all the business components to which the Section 41 research credit claim relates for that year, Identify all research activities performed for each business component, and Provide the total qualified employee wage expenses, total qualified supply expenses, and total qualified contract research expenses for the claim year. Taxpayers may use Form 6765, Credit for Increasing Research Activities for this purpose. The IRS previously announced the release of draft Form 6765, Credit for Increasing Research Activities in a news release on June 12, 2024. The IRS released draft Instructions for Form 6765, Credit for Increasing Research Activities and solicited feedback; the new instructions were announced in a news release on Dec. 20, 2024. Visit IRS.gov to learn more about the Research Credit. Back to Top         Thank you for subscribing to the IRS Newswire, an IRS e-mail service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the mailing list IRS Newswire. Please Do Not Reply To This Message.

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