Where should I look to find what information is required for an amended claim for refund involving the Research Credit

To find the information required for an amended claim for refund involving the Research Credit, you should refer to the following sections:

1. Instructions for Form 6765 (01/2024):
   • This document specifies that if you are claiming a refund or credit on an amended return or an administrative adjustment request (AAR) that includes a section 41 credit for increasing research activities, you must provide certain specific information for your claim to be considered valid. The required information includes:
     • Identify all the business components to which the research credit claim relates for that year.
     • For each business component, identify all the research activities performed.
     • For each business component, name the individuals who performed each research activity. Alternatively, you can list the individual's title or position.
     • For each business component, describe the information each individual sought to discover.
     • 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.
2. Instructions for Form 3800 (2022):
   • This document reiterates the need to provide specific information if you are claiming a refund or credit on an amended return that includes a section 41 credit for increasing research activities. The required information includes:
     • The factual basis of your section 41 research credit claim.
     • The research activities performed.
     • The individuals who performed each research activity, or their titles or positions.
     • The information each individual sought to discover.
     • The total qualified employee wage expenses, total qualified supply expenses, and total qualified contract research expenses incurred by the non-BBA pass-through entity for its claim year.
3. Instructions for Form 8974 (12/2023):
   • This document provides additional details on the process for claiming the qualified small business payroll tax credit for increasing research activities, which involves the research credit. It specifies that the election and determination of the credit amount that will be used against the employer's payroll taxes are made on Form 6765, and the amount from Form 6765, line 44, must then be reported on Form 8974.

By referring to these sections, you can ensure that you provide all the necessary information required for an amended claim for refund involving the Research Credit.

Sources:
§ 41. Credit for increasing research activities
Instructions for Form 6765 (01/2024)
Publication 536 (2023)
Instructions for Form 3800 (2022)
Instructions for Form 8974 (12/2023)
Instructions for Form 941 (03/2023)
Instructions for Form 943-X (02/2023)