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 PDF
The tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.
| Data presented | Classified by | Tax years |
|---|---|---|
| Table 1: Corporations Claiming a Credit, by Industrial Sector | Industrial Sector | 2014 XLSX 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS |
| Table 1a: Corporations Claiming a Regular Credit | Industrial Sector | 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS |
| Table 1b: Corporations Claiming an Alternative Incremental Credit | Industrial Sector | 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS |
| Table 1c: Corporations Claiming an Alternative Simplified Credit | Industrial Sector | 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS |
| Table 2: Corporations Claiming a Credit, by Manufacturing Subsector | Manufacturing Subsector | 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS |
| Table 2a: Corporations Claiming a Regular Credit | Manufacturing Subsector | 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS |
| Table 2b: Corporations Claiming an Alternative Incremental Credit | Manufacturing Subsector | 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS |
| Table 2c: Corporations Claiming an Alternative Simplified Credit | Manufacturing Subsector | 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS |
| Table 3: Returns Claiming a Regular Credit and Subject to Excess Base Limitation (Excess Base was Less Than the 50% Limitation for Research Expenses) | Industrial Sector | 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS |
| 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) | Industrial Sector | 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS |
| Figure A: Annual Percentage Changes in Research Credit Claimants and Amounts | Tax Years | 1990–2013 XLS |
| Figure B: Number of Research Credit Claimants | Size of Business Receipts | 1990–2013 XLS |
| Figure C: Totals of Research Credit Amounts | Size of Business Receipts | 1990–2013 XLS |