Table 1.

Corporations Claiming a Credit for Increasing Research Activities on Form 6765 [2]
Selected Items, by Sectors, 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]
Sectors

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 sectors

Agriculture,
forestry, fishing,
and hunting

Mining

(1)

(2)

(3)

Utilities

(4)

Construction

Manufacturing

Wholesale and
retail trade

Transportation
and warehousing

Information

(5)

(6)

(7)

(8)

(9)

Finance and
insurance

(10)

Real estate, rental,

and leasing

Professional,
scientific, and
technical services

Management of
companies (holding
companies)

Administrative/
support and
waste
management
services

Various services
[8]

(11)

(12)

(13)

(14)

(15)

12,359

81

41

81

124

5,197

1,003

56

887

293

57

3,913

242

252

132

29,372
362,870
722,371
33,623,931
6,607,643
39,772
8,195,672
48,463,171
96,061,383,374
15,176,768
3,008,641

0
0
0
29,227
29,031
0
*5,551
63,809
1,139,064
*14,154
4,283

0
0
0
46,264
*8,027
18
2,349
56,658
9,860,749
*16,308
3,983

29,127
1,719
0
71,120
6,808
0
110,207
188,135
50,442,511
58,401
15,977

0
521
*2,584
73,198
12,641
0
8,671
94,509
3,618,490
21,802
5,753

[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
*11,388
3,164
1,473,861
270,540
*4,932
553,260
2,302,570
243,426,205
642,428
147,987

0
0
0
*34,994
1,113
0
*19,930
*56,038
*45,657,614
*36,337
*2,127

[1]
*148,881
*278,248
3,820,544
84,763
*171
486,648
4,392,126
185,285,491
1,369,133
305,258

0
0
0
1,049,344
2,739
0
333,766
1,385,848
94,206,938,554
106,053
87,716

0
0
0
*34,210
3,911
0
22,117
*60,237
1,716,779
10,557
*2,437

*245
44,393
53,894
5,084,980
927,531
8,295
1,652,848
7,669,877
89,344,667
1,231,298
499,135

0
0
0
311,826
1,667
0
72,753
386,246
240,975,620
782
25,068

0
0
0
116,579
*2,691
0
30,175
149,444
5,297,005
19,553
10,932

0
6
0
170,134
42,831
1
97,344
310,310
6,680,463
34,831
19,983

0
0
0
181,315
11,942
21
11,038
229,608
6,222,846
4,780

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

0
0
0
17,732
777
0
224
18,733
225,546
514

0
0
0
0
0
0
0
0
0
0

0
0
0
*8,258
*98
0
622
*8,978
*106,045
*247

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
2,402
6
0
107
2,621
63,583
57

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

142,622
125,377
294,726
64,030,909
16,266,293
63,915
13,620,299
94,624,032
276,816,405
4,667,734

0
0
0
22,601
11,106
0
3,319
37,027
68,615
2,351

1,153
[1]
0
260,835
96,016
1,367
52,657
410,875
1,331,452
15,773

126,884
685
4,915
117,919
10,847
0
156,011
284,776
840,857
36,620

0
0
0
62,001
*1,948
0
5,560
69,509
189,698
4,116

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

1,337
37,853
9,088
4,144,345
651,212
211
1,909,760
6,705,528
18,128,725
326,587

0
0
0
85,765
1,735
0
64,243
151,743
348,455
8,684

0
*[1]
105,848
10,196,319
178,157
*11,159
886,902
11,272,537
31,890,849
535,755

0
[1]
[1]
602,659
7,333
0
148,892
758,884
2,045,078
37,813

0
0
0
*100,097
*10,965
0
*17,623
*128,685
*335,562
7,159

0
*3,370
*4,252
3,518,863
298,389
156
672,293
4,489,701
12,081,511
230,685

8
0
0
7,106
198
0
20,603
27,907
25,574
2,669

0
0
1,253
259,182
16,753
0
41,375
317,310
864,478
15,298

0
113
56
148,112
30,886
0
36,265
215,263
476,156
11,352

151,397
7,773,979

235
7,072

85
19,841

533
52,168

907
11,060

81,630
5,394,673

6,300
424,531

*26
10,838

14,736
854,675

23,100
149,219

716
10,312

2,376
733,531

20,136
47,877

617
26,847

[1]
31,335

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, 1120-REIT, and 1120-RIC
[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.
[8] "Various Services" include educational services; health care and social assistance; arts, entertainment, and recreation; accommodoation and food services; and other services.

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