Schedule J, line 5c.

1. Attach Form 6765 completed through line 30, with Item A answered. The Form 6765 guide covers each section.
2. File Form 3800 with the credit on Part III, line 1c, or line 4i for an eligible small business. The Form 3800 guide covers the columns and the limitation. For a corporation the credit can offset all tax up to $25,000 and 75 percent of the tax above it, unless the corporate minimum tax applies.
3. Enter line 38 of Form 3800 on Schedule J, Part I, line 5c. Line 6 totals lines 5a through 5f and comes off the tax on line 4.
4. Report the expense. For tax years beginning after December 31, 2024, domestic research or experimental expenditures are deducted in the year paid or incurred under Section 174A, or capitalized and amortized over not less than 60 months by election. Foreign research stays under Section 174 and is amortized over 15 years. Amortized amounts are reported on Form 4562, Part VI, with 174A in column (d). Revenue Procedure 2025-28 sets out the transition choices for costs capitalized in 2022 through 2024. The 2025 instructions name no dedicated Form 1120 line for the current deduction; it goes with other deductions on line 26 with the required statement.
5. Apply Section 280C. Reduce the Section 174A deduction by the credit, or answer Yes to Item A on Form 6765 and take the reduced credit with the full deduction.

A prior-year claim is filed on Form 1120-X with the completed Form 6765 and Form 3800 for that year attached. A claim on an amended return must identify each business component, the research activities performed on it, and the total qualified wages, supplies, and contract research. The IRS also asks who did the work and what they set out to learn, and treats those two items as optional for now. A completed Form 6765 supplies the totals. Through January 10, 2027 the IRS allows 45 days to perfect a deficient claim before ruling on it. A year generally stays open for a refund claim until three years after its return was filed, or two years after the tax was paid if that is later. The Section 280C election and the payroll election are not available on an amended return.

• Form 1120 (2025)
• Instructions for Form 1120 (2025)
• Form 3800 (2025)
• Instructions for Form 3800 (2025)
• Form 6765 (Rev. December 2024)
• Instructions for Form 4562 (2025), Part VI
• IRS: Research credit claims (Section 41) on amended returns, frequently asked questions

• Form 6765Completing Form 6765, the credit form itself.
• Form 3800Where the research credit goes on Form 3800 and how it reaches the return.
• Form 1120-SS corporations: Schedule K line 13g, K-1 box 13 code M, and the shareholder.
• Form 1065Partnerships: Schedule K line 15f, K-1 box 15 code M, and the partner.
• Form 1040Individuals: Schedule 3 line 6a, Schedule C, and Form 1040-X.
• Form 1041Estates and trusts: Schedule G line 2b and K-1 box 13 code I.