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SOI Tax Stats - Corporation Research Credit

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This page provides data on the number of returns filing Form 6765, Credit for Increasing Research Activities. The tables listed below show the number of returns claiming the regular credit and alternative credit, as well as amounts reported for most line items of the tax form. The tables listed below also show the data grouped by both industrial sectors and manufacturing sub-sectors. All tables show returns of active corporations, other than Forms 1120S, 1120-REIT and 1120-RIC.

For further information on the data, table names, or the research credit itself, please refer to the Summer 2008 SOI Bulletin Article:
The Credit for Increasing Research Activities: Statistics from Tax Years 2004–2005

The tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

 

Table 1: Corporations Claiming a Credit, by Industrial Sector
Tax Years: 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001
  Table 1a: Corporations Claiming a Regular Credit
  Tax Years: 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001
  Table 1b: Corporations Claiming an Alternative Incremental Credit
  Tax Years: 2009 2008 2007 2006 2005 2004 2003 2002 2001
  Table 1c: Corporations Claiming an Alternative Simplified Credit
  Tax Years: 2010 2009 2008 2007 2006
 
Table 2: Corporations Claiming a Credit, by Manufacturing Subsector
Tax Years: 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001
  Table 2a: Corporations Claiming a Regular Credit
  Tax Years: 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001
  Table 2b: Corporations Claiming an Alternative Incremental Credit
  Tax Years: 2009 2008 2007 2006 2005 2004 2003 2002 2001
  Table 2c: Corporations Claiming an Alternative Simplified Credit
  Tax Years: 2010 2009 2008 2007 2006

 
Table 3: Returns Claiming a Regular Credit and Subject to Excess Base Limitation
(Excess Base was Less Than the 50% Limitation for Research Expenses)
Tax Years: 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001

 
Table 4: Returns Claiming a Section A - Regular Credit and Subject to 50% Limitation
(50% Limitation for Research Expenses was Less Than the Excess Base)
Tax Years: 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001

 
 
Figures:
  Figure A: Annual Percentage Changes in Research Credit Claimants and Amounts for Tax Years 1990–2010
  Figure B: Number of Research Credit Claimants, by Size of Business Receipts for Tax Years 1990–2010
  Figure C: Totals of Research Credit Amounts, by Size of Business Receipts for Tax Years 1990–2010

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Page Last Reviewed or Updated: 12-Aug-2013