The IRS is giving taxpayers and practitioners more time to weigh in on the draft instructions for Form 6765, which is used to claim the research credit. After publishing the draft form and instructions last year, the agency received comments asking for additional time to respond and the deadline for feedback has now been extended through March 31, 2026. 

Comments can be submitted by email to the IRS with the subject line “Instructions for Form 6765.” The agency has said it expects to release the revised instructions for the 2025 tax year in January 2026. 

According to Accounting Today, one of the key changes involves Section G of the form, which will remain optional for all filers for the 2025 tax year. Beginning in 2026, Section G will be required for most filers, though it will stay optional for qualified small businesses electing the payroll tax credit and for taxpayers with less than $1.5 million in qualified research expenses and under $50 million in gross receipts. 

In addition, the IRS is extending the transition period for research credit refund claims, allowing taxpayers 45 days to perfect claims through January 10, 2026. The requirements include identifying components, activities, and related expenses.