Table 2.

Corporations Claiming a Credit for Increasing Research Activities on Form 6765 [2]
Selected Items, by Manufacturing Subsectors, Tax Year 2009
[All figures are estimates based on samples--money amounts are in thousands of dollars]
[Section B line references taken from 2008 revision year of Form 6765; all other line references taken from 2009 revision year of Form 6765]
Manufacturing

Item

Number of Returns Claiming a Credit on Form 6765 [3]

Section A-Regular Credit. [7]
1 Certain amounts paid/incurred to energy consortia
2 Basic research payments paid or incurred
3 Qualified organization base period amount
5 Wages for qualified services
6 Cost of supplies
7 Rental or lease costs of computers
8 Applicable percentage of contract research expense
9 Total qualified research expenses (sum 5-8) [4]
11 Average annual gross receipts [5]
12 Base amount
17 Regular Credit [6]
Section B-Alternative Incremental Credit. [7]
18 Certain amounts paid/incurred to energy consortia
19 Basic research payments paid or incurred
20 Qualified organization base period amount
24 Wages for qualified services
25 Cost of supplies
26 Rental or lease cost of computers
27 Applicable percentage of contract research expense
28 Total qualified research expenses (sum 23-26) [4]
29 Average annual gross receipts [5]
42 Alternative Incremental Credit [6]
Section C-Alternative Simplified Credit. [7]
18 Certain amounts paid or incurred to energy consortia
19 Basic research payments to qualified organizations
20 Qualified organization base period amount
24 Wages for qualified services
25 Cost of supplies
26 Rental or lease costs of computers
27 Enter the applicable percent of contract research expenses
28 Total qualified research expenses (sum 24-27) [4]
29 Enter total qualified research for prior 3 tax years
34 Alternative Simplified Credit [6]
Section D-Current-Year Credit.
37 Passthrough rsrch cr(s) from prtnshp, S corp, est, or trust
38 Current-year credit for Increasing Research Activities [3][6]

All manufacturing

Food
manufacturing

Beverage and
tobacco product
manufacturing

Textile mills and

textile product mills

Apparel
manufacturing

(1)

(2)

(3)

(4)

(5)

Leather and allied

product
manufacturing

(6)

Wood product
manufacturing

Paper
manufacturing

(7)

(8)

Printing and
related support
activities

Petroleum and coal

products
manufacturing

Chemical
manufacturing

Plastics and rubber

manufacturing

Nonmetallic mineral
product
manufacturing

Primary metal
manufacturing

Fabricated metal
product
manufacturing

Machinery
manufacturing

Computer and
electronic product
manufacturing

Electrical
equipment,
appliance, and
component
manufacturing

Transportation
equipment
manufacturing

Furniture and
related product
manufacturing

Miscellaneous
manufacturing

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

5,197

171

17

17

25

14

58

55

43

715

233

59

103

450

640

1,178

494

315

42

560

[1]
155,963
384,480
21,307,651
5,213,349
26,355
4,800,054
31,347,362
971,000,163
11,615,129
1,878,003

0
0
9
375,153
163,337
18
80,686
619,195
130,465,795
125,609
42,178

0
0
0
65,351
10,370
0
33,650
109,371
30,406,377
15,020
7,007

0
0
0
37,961
8,965
0
2,144
49,069
1,673,865
2,978
3,137

0
0
0
*64,847
*7,502
0
*2,408
*74,756
*8,796,456
*5,443
*4,898

0
0
0
5,915
401
0
3,183
9,499
863,922
257
608

0
0
0
29,187
20,425
0
1,355
50,967
6,155,765
18,384
2,899

0
255
0
293,421
143,142
0
83,279
519,841
25,652,169
211,954
30,811

0
0
0
*27,169
*2,210
0
*1,566
*30,944
*2,441,541
*6,893
*2,265

0
1
1
22,576
5,857
0
*4,686
33,119
*632,738
*3,273
2,149

[1]
*120,524
*3,817
4,197,838
1,381,674
20,061
2,639,175
8,238,747
113,054,848
3,043,377
513,206

0
0
2,108
167,463
38,723
0
6,969
213,155
10,375,273
74,071
9,084

0
0
0
64,948
11,315
0
7,025
83,287
8,007,330
22,912
5,312

0
1,324
0
72,541
97,954
0
10,396
180,890
27,263,308
42,055
10,270

0
0
0
515,504
116,610
0
42,905
675,018
33,932,081
277,391
37,348

0
127
*110,323
676,533
176,384
*2,780
57,135
912,833
30,689,717
430,175
52,533

0
21,269
24,402
8,776,240
1,609,857
*2,444
536,927
10,925,468
78,549,090
3,481,809
715,211

0
*5,180
0
721,008
140,344
0
89,349
950,661
38,636,108
362,074
54,011

0
0
12,886
4,124,403
1,029,766
*184
973,275
6,127,628
392,353,716
2,939,814
285,241

0
0
228,456
96,651
22,340
193
9,754
128,938
13,153,963
50,224
8,099

0
*7,283
*2,479
972,944
226,174
*674
214,190
1,413,975
17,896,100
501,415
91,737

0
0
0
152,923
11,062
21
10,085
199,277
5,827,672
3,962

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
*2,057
*221
0
0
*2,278
*168,590
*16

0
0
0
3,107
274
0
29
3,410
336,543
4

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
*185
*598
0
0
*10,815
*50,415
*6

0
0
0
147,575
9,969
21
10,055
*182,775
5,272,124
*3,937

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

13,239
83,356
169,314
44,505,105
14,950,748
51,022
9,604,798
69,754,289
208,189,396
3,432,870

0
560
602
459,194
125,419
0
142,542
727,155
2,317,121
31,389

0
0
0
122,006
18,205
0
23,062
163,273
716,828
3,986

0
0
0
*23,131
*18,066
0
*1,632
*42,828
123,505
1,782

0
0
0
*16,521
*562
0
*813
*17,897
*45,121
*964

0
0
0
9,547
3,046
0
1,008
13,601
42,652
591

0
82
380
*27,608
*22,289
0
5,623
*55,520
*176,754
*2,365

0
781
2,546
573,923
153,073
0
16,445
743,441
2,383,844
31,696

0
0
0
52,790
9,493
0
*7,926
70,209
190,652
3,481

13,005
0
0
705,155
1,084,023
22,155
455,327
2,266,660
4,480,314
156,076

233
17,393
16,462
10,034,801
3,100,291
2,135
4,913,493
18,693,419
55,231,423
906,706

[1]
0
24,986
255,278
176,135
238
35,974
467,624
1,572,958
18,438

0
0
909
198,026
68,129
0
7,389
273,544
907,680
11,205

0
0
0
198,531
73,400
*228
34,402
306,561
942,872
13,505

0
20
2,578
769,079
118,977
170
41,596
929,822
3,284,275
27,077

[1]
1,786
*43,179
3,541,287
1,209,948
*2,574
458,651
5,212,460
16,777,236
220,595

[1]
45,409
11,677
15,110,194
2,265,662
*813
1,135,645
18,512,315
59,574,697
837,835

0
10,419
7,125
2,201,265
638,331
1,668
462,477
3,303,742
9,323,612
200,365

0
[1]
0
7,434,962
5,204,969
4,932
1,281,230
13,926,007
38,428,309
771,964

0
0
0
46,760
5,286
0
3,783
55,830
194,045
2,079

0
6,906
58,869
2,725,045
655,445
*16,109
575,781
3,972,382
11,475,497
190,772

81,630
5,394,673

1,200
74,767

478
11,471

0
4,919

0
5,862

[1]
1,199

231
4,814

169
62,408

0
5,746

2,678
160,916

20,934
1,439,465

225
27,751

505
17,022

1,172
24,947

493
65,946

1,228
275,046

28,364
1,584,938

383
254,081

14,235
1,071,484

0
10,178

9,335
291,715

Source: Statistics of Income Division: 2009 Corporate Returns Data

Notes:
Estimate should be used with caution because of the small number of returns on which it was based.
[1] This amount is less than $500.
[2] Includes returns of active corporations, other than Forms 1120S, 11200REIT, and 11200RIC
[3] Number of credit claimants and Line 38 amount both include corporations that only reported data on Line(s) 37 and/or 38.
[4] Line 9, Section B line 28, and Section C line 28 do not equal the sum of their components as shown in this table, because some corporations only reported these total lines.
[5] Line 11 and Section B line 29, Average annual gross receipts, are defined as the average annual gross receipts for the 4 tax years preceding the tax year for which the credit is being determined.
[6] Line 17, Section B line 42, Section C line 34, and line 38 include credit amounts for which some corporations did not provide component data.
[7] Component data for each section also includes amounts for those credit claimants not claiming the specific section credit.

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