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SOI Tax Stats - Corporation Research Credit

 

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Form 6765 - Credit for Increasing Research Activities:

This section provides data on the number of returns filing Form 6765, number of returns claiming the regular credit and alternative credit, as well as amounts reported for most line items of the tax form. The tables listed below show the data grouped by both industrial sectors and manufacturing subsectors. All tables show returns of active corporations, other than Forms 1120S, 1120-REIT and 1120-RIC.

For futher information on the data, table names, or the research credit itself, please refer to the Summer 2008 SOI Bulletin Article:
The Credit for Increasing Research Activities: Statistics from Tax Years 2004-2005

The tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

Table 1: Corporations Claiming a Credit, by Industrial Sector
Tax Years:

2006 2005 2004 2003 
Table 1a: Corporations Claiming a Regular Credit
Tax Years: 2006  2005  2004
Table 1b: Corporations Claiming an Alternative Incremental Credit
Tax Years:

2006  2005  2004
Table 1c: Corporations Claiming an Alternative Simplified Credit
Tax Years: 2006
 
Table 2: Corporations Claiming a Credit, by Manufacturing Subsector
Tax Years: 2006  2005  2004  2003
Table 2a: Corporations Claiming a Regular Credit
Tax Years: 2006  2005  2004
Table 2b: Corporations Claiming an Alternative Incremental Credit
Tax Years: 2006  2005  2004
Table 2c: Corporations Claiming an Alternative Simplified Credit
Tax Years: 2006

Table 3: Returns Claiming a Regular Credit and Subject to Excess Base Limitation
(Excess Base was Less Than the 50% Limitation for Research Expenses)
Tax Years: 2006  2005  2004  2003

Table 4: Returns Claiming a Section A - Regular Credit and Subject to 50% Limitation
(50% Limitation for Research Expenses was Less Than the Excess Base)
Tax Years: 2006  2005  2004  2003

 
Figures:
Figure A: Annual Percentage Changes in Research Credit Claimants and Amounts for Tax Years 2001-2006
Figure B: Number of Research Credit Claimants, by Size of Business Receipts for Tax Years 2001-2006
Figure C: Number of Research Credit Amounts, by Size of Business Receipts for Tax Years 2001-2006

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Page Last Reviewed or Updated: March 09, 2009