Are the five items of information required for informal claims for refund of the Research Credit

Yes, the five items of information are required for any Research Credit claim for refund, whether formal or informal. These items are:

1. Identification of all the business components to which the research credit claim relates for that year.
2. For each business component, identification of all research activities performed.
3. Identification of all individuals who performed each research activity for each business component.
4. Identification of all the information each individual sought to discover.
5. Provision of the total qualified employee wage expenses, total qualified supply expenses, and total qualified contract research expenses for the claim year (this may be done using Form 6765, Credit for Increasing Research Activities).

These requirements are in place to ensure that the IRS has sufficient information to evaluate the validity of the research credit claim. The specificity requirement is designed to prevent surprise and give adequate notice to the IRS of the nature of the claim and the specific facts upon which it is predicated, thereby permitting an administrative investigation and determination.

Sources:
Rev. Proc. 2021-28
Rev. Proc. 2023-14
FAA 20214101F
IRM Part 4. Examining Process. Chapter 23. Employment Tax. Section 5. Technical Guidelines for Employment Tax Issues
Navigating the Shifting Landscape of Research Credit Audits