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01 October 2025

IRS makes Form 6765 Section G optional for 2025 tax year, extends time for feedback and research credit claims for refund on amended returns

The IRS on October 1, 2025, announced (IR-2025-99) that while stakeholder engagement continues, Section G of Form 6765, Credit for Increased Research Activities, will be optional for all filers for tax year 2025 (processing year 2026) and that it is extending through March 31, 2026, the deadline for taxpayers to provide feedback on the draft instructions for Form 6765 (see Tax Alert 2025-0191). The IRS also announced that it is extending through January 10, 2027, the transition period for research credit claims for refund on amended returns, which provides taxpayers 45 days to perfect a research credit claim for refund prior to the IRS's final determination on the claim (see Tax Alert 2024-1261). The IRS expects to release revised Form 6765 instructions for tax year 2025 in January 2026.

Published by NTD’s Tax Technical Knowledge Services group; Chris DeZinno, legal editor

Document ID: 2025-1987

 

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