
Form 6765, section by section: where the R&D credit is decided and what you cannot change later
A walkthrough of Form 6765 as the December 2025 revision actually reads. What Sections A through G ask for, who has to complete the new Section G and who is carved out of it for 2026, the two elections that are irrevocable once the return is filed, and when payroll offset money actually reaches your bank.
Tax Credits · September 8, 2026





