IRS Form: Draft Form on Research Credit (IRC §41)

Draft Form 6765 released October 3 to reflect changes to the research credit from recently enacted legislation. In particular, the draft form incorporates the reduction in the corporate tax rate from 35 percent to 21 percent under the 2017 tax act, Pub. L. No. 115-97, if electing the reduced credit under tax code Section 280C. [Draft IRS Form 6765 (Rev. 12-2018)]

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