IRS Form 6765 is used by businesses to calculate and claim the Research and Development (R&D) Tax Credit, a federal incentive designed to support innovation and technical growth. The form outlines which research activities qualify, how to determine eligible expenses, and how to compute the final credit amount. Companies involved in product design, software development, engineering, or process improvement may benefit from this credit. This overview helps you understand the purpose of Form 6765, the key requirements, and the steps necessary to complete it accurately for maximum tax savings.