Are taxpayers who e-file their amended tax return claiming a refund involving the Research Credit required to provide the five items of information with their e-filed amended tax return

Yes, taxpayers who e-file their amended tax return claiming a refund involving the Research Credit are required to provide the five items of information with their e-filed amended tax return.

The five items of information that must be provided are:

1. Identification of all the business components to which the research credit claim relates for that year.
2. Identification of all the research activities performed for each business component.
3. Identification of the individuals who performed each research activity, which can alternatively be done by listing the individual's title or position.
4. Description of the information each individual sought to discover for each business component.
5. Total qualified employee wage expenses, total qualified supply expenses, and total qualified contract research expenses paid or incurred for the research credit claim, which can be done using Form 6765.

These requirements apply to both formal and informal claims for refund of the Research Credit. If the claim is based on a Research Credit from a pass-through entity, the pass-through entity must provide the five items of information to the partners or shareholders, who must then include this information with their amended tax return.

Sources:
Instructions for Form 6765 (01/2024)
§ 41. Credit for increasing research activities
Fact Sheet Updates FAQs on Recovery Rebate Credit