F
Form 6765 & Filing Requirements
How to file for the R&D credit and what's changing
Guide
R&D Credit Methodology & Form 6765 Filing Guide
How MainStreet identifies QREs, calculates your credit through the five-step process, and prepares IRS-ready Form 6765 documentation.
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Guide
Form 6765 Sections E, F & G: What's New
Section E (new mandatory disclosures), Section F (QRE totals), and Section G (business component detail — optional 2025, mandatory 2026).
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Checklist
Section G Readiness Checklist for 2026
Seven data outputs your systems must produce when Section G becomes mandatory. CFO action items and dry-run guidance using 2025 as practice.
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Reference↗ External
IRS Form 6765 Instructions (Official, Feb. 2026)
Final IRS instructions for Form 6765, updated to incorporate OBBBA changes, Section 174A references, and Section 280C election coordination.
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