The Form 6765 Instructions explain how eligible businesses calculate and claim the federal research credit for qualified research activities. Form 6765 is used to figure the credit, make certain elections, and, for qualifying small businesses, elect a payroll tax credit. The instructions outline qualified research expenses, business components, the regular and alternative simplified credit methods, and required reporting. For tax years beginning after 2025, Section G business component information is generally required, subject to specific exceptions. Review the applicable IRS instructions carefully before filing. For guidance with Form 6765, call +1(866)-513-4656.