What will happen if my Amended Return contains the Research Credit and other items

If your amended return includes a claim for refund related to the Research Credit, you are required to provide five specific items of information with your amended return. These items are:

1. Identify all the business components to which the research credit claim relates for that year.
2. Identify all the research activities performed for each business component.
3. Name the individuals who performed each research activity or list their titles or positions.
4. Describe the information each individual sought to discover.
5. Provide the total qualified employee wage expenses, total qualified supply expenses, and total qualified contract research expenses paid or incurred for the research credit claim.

If your amended return does not include a claim for refund or does not request an adjustment to the Research Credit claimed on your original return, the five items of information are not required. However, the IRS may later require you to provide this information to substantiate your entitlement to the Research Credit if your return is selected for examination.

If the IRS determines your claim for refund is deficient, you will be mailed a letter providing you 45 days to perfect your claim for refund. If after the 45-day period the IRS does not receive the missing information or if the IRS determines any additional information provided is insufficient, your entire claim for refund will be rejected.

Sources:
Instructions for Form 6765 (01/2024)
Publication 510 (3/2023)
IRS Formalizes Process for Amended Return Research Credit Claims
Fact Sheet Updates FAQs on Recovery Rebate Credit
IRM Part 21. Customer Account Services. Chapter 6. Individual Tax Returns. Section 3. Credits