Credit for Increasing Research Activities - Research Tax Credit (IRC ¤ 41): Audit Techniques Guide Color Svetlana Kovalenko

Svetlana Kovalenko

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Credit for Increasing Research Activities - Research Tax Credit (IRC ¤ 41): Audit Techniques Guide Color Svetlana KovalenkoTo claim the research credit, a taxpayer must complete and attach Form 6765, Credit for Increasing Research Activities, to its tax return. Form 6765 must be properly completed. If the taxpayer has not properly completed Form 6765 in accordance with its instructions, the examiner should ask the taxpayer to make the appropriate corrections and should obtain the relevant information before proceeding further information before proceeding further. While