The IRS has released a revised draft of Form 6765, which is used to claim the credit for increasing research activities. The form has been updated to reflect changes made by the Tax Cuts and Jobs Act, including the elimination of the corporate alternative minimum tax and the addition of a new qualified research expense category. Taxpayers can use this form to claim the credit for tax years beginning after December 31, 2021.
The IRS today announced the release of draft Form 6765, Credit for Increasing Research Activities, also known as the research credit.
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