Employers use this form to determine the amount of qualified small business payroll tax credit for increasing research activities they can claim on their employment tax return. Current Revision Form 8974PDF Instructions for Form 8974 (Print Version)PDF Recent Developments Clarification of Procedures for an Employer To Claim the Qualified Small Business Payroll Tax Credit for Increasing Research Activities on Form 943 or Form 944 --24-APR-2018 Other Items You May Find Useful All Form 8974 Revisions Notice 2017–23, Interim Guidance and Request for Comments; Election by Qualified Small Business to Claim Payroll Tax Credit for Increasing Research Activities Other Current Products Related Items About Form 941, Employer's Quarterly Federal Tax Return About Form 941 (PR), Employer's Quarterly Federal Tax Return (Puerto Rican Version) About Form 941-SS, Employer's Quarterly Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands About Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund About Form 943, Employer's Annual Federal Tax Return for Agricultural Employees About Form 944, Employer's Annual Federal Tax Return About Form 6765, Credit for Increasing Research Activities
