The form 6765 instructions provide critical guidance for businesses seeking the credit for increasing research activities under Section 41 research credit rules. This R&D tax credit claim form documentation helps companies properly calculate and report their qualified research expenses (QREs) summary. The form 6765 instructions PDF offers detailed explanations of what expenses qualify for Form 6765, including employee wages, research supplies, and contracted services. For tax year 2025 Form 6765 instructi