US R&D Tax-Credit QRE
Capture Qualified Research Expenses, apply the IRC §41 four-part test, and build the Form 6765 R&D credit worksheet with both the Regular Credit and the Alternative Simplified Credit (ASC).
Capture Qualified Research Expenses, apply the IRC §41 four-part test, and build the Form 6765 R&D credit worksheet with both the Regular Credit and the Alternative Simplified Credit (ASC).
Key Features
Form 6765) lets a business claim a credit
Form 6765) lets a business claim a credit on its Qualified Research Expenses (QREs). Computing it correctly means (a) deciding which business components actually qualify under the statutory four-part test, (b) totalling the qualifying QREs
Permitted purpose
Permitted purpose — the research aims to develop a new or improved business component (function, performance, reliability or quality).
Technological in nature
Technological in nature — the process of experimentation relies on the hard sciences (engineering, physics, chemistry, biology, computer science).
Elimination of uncertainty
Elimination of uncertainty — the activity is intended to discover information to eliminate uncertainty about capability, method or design.
Process of experimentation
Process of experimentation — substantially all activities constitute a process of evaluating alternatives.
Qualified wages
The line takes the employee wage times the qualified percentage of time spent on research. The statutory “substantially all” 80% rule is applied: if 80% or more of an employee's services are qualified, 100% of the wages count.
Supplies
Supplies — tangible property (other than land or depreciable property) used in qualified research; 100% includible.
Contract research
Contract research — amounts paid to third parties, 65% includible (raised to 75% for payments to a qualified research consortium).
Computer / cloud rental
cloud compute) used in qualified research; includible.
Regular Credit
The base amount is the fixed-base percentage times average annual gross receipts for the prior four years, and can never be less than 50% of current-year QREs.
Alternative Simplified Credit (ASC)
Alternative Simplified Credit (ASC) — 14% of QREs that exceed 50% of the average QREs of the three preceding years; or 6% of current QREs when there were no QREs in any of the three prior years.
Method comparison
Method comparison — the worksheet computes both and keeps the larger credit for you.
Screenshots
R D Credit Computations
Research Projects
Why Choose This Module
Form 6765 worksheet One button assembles a line-by-line worksheet mirroring Form 6765: total QRE by category, the base amount, the regular credit, the ASC base and credit, and the final chosen credit — ready to transcribe onto the return or hand to your CPA.
Specifications
- Compatible: Odoo 18.0 / 19.0
- License: OPL-1
- Languages: English
- Author: Pokutsoft
- Dependencies: account
- Support: support@pokutsoft.com
Update date: 2026-07-05