IRS Publication Reference: Statistics of Income (SOI) Tax Stats, Corporation Research Credit Claims & Industries

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 IRS Links:

Table 1: Corporations Claiming R&D Credit, by Industrial Sector

Table 2: Corporations Claiming R&D Credit, by Manufacturing Subsector

R&D Credit Figures:

2013 R&D Credit by Industry Analysis (Most Recent IRS Published Data):

  • All Sectors

    • Total Qualified Research Expenses % Breakout  (Wages - W, Supplies - S, Computer Leasing - CL, Contract Research - CR)​

      • W - 69%, S - 16%, CL - 0%, CR - 15%

    • Total R&D Credits​

      • 11.3 Billion​

  • Manufacturing

    • Total Qualified Research Expenses % Breakout  

      • W - 64%, S - 21%, CL - 0%, CR - 15%

    • Total R&D Credits​

      • 6.8 Billion​, 61% of Total Credits Claimed

  • Information

    • Total Qualified Research Expenses % Breakout  

      • W - 90%, S - 2%, CL - 0%, CR - 8%

    • Total R&D Credits​

      • 1.9 Billion​, 16% of Total Credits Claimed

  • Professional, scientific, and technical services

    • Total Qualified Research Expenses % Breakout  

      • W - 68%, S - 11%, CL - 0%, CR - 21%

    • Total R&D Credits​

      • 1.1 Billion​, 9% of Total Credits Claimed

  • Wholesale and retail trade

    • Total Qualified Research Expenses % Breakout  

      • W - 69%, S - 12%, CL - 0%, CR - 18%

    • Total R&D Credits​

      • 880.1 Million​, 8% of Total Credits Claimed

  • Finance and insurance

    • Total Qualified Research Expenses % Breakout  

      • W - 64%, S - 0%, CL - 0%, CR - 36%

    • Total R&D Credits​

      • 228.3 Million​, 2% of Total Credits Claimed

  • Management of companies (holding companies)

    • Total Qualified Research Expenses % Breakout  

      • W - 77%, S - 0%, CL - 0%, CR - 23%

    • Total R&D Credits​

      • 109.1 Million​, 1% of Total Credits Claimed

  • Mining

    • Total Qualified Research Expenses % Breakout  

      • W - 47%, S - 44%, CL - 0%, CR - 9%

    • Total R&D Credits​

      • 77.8 Million​, 0.7% of Total Credits Claimed

  • Utilities

    • Total Qualified Research Expenses % Breakout  

      • W - 31%, S - 4%, CL - 0%, CR - 65%

    • Total R&D Credits​

      • 69.5 Million​, 0.6% of Total Credits Claimed

  • Real estate, rental, and leasing

    • Total Qualified Research Expenses % Breakout  

      • W - 82%, S - 2%, CL - 4%, CR - 12%

    • Total R&D Credits​

      • 35.8 Million​, 0.3% of Total Credits Claimed

  • Administrative support and waste management services

    • Total Qualified Research Expenses % Breakout  

      • W - 81%, S - 2%, CL - 0%, CR - 17%

    • Total R&D Credits​

      • 33.4 Million​, 0.3% of Total Credits Claimed

  • Construction

    • Total Qualified Research Expenses % Breakout  

      • W - 83%, S - 8%, CL - 0%, CR - 10%

    • Total R&D Credits​

      • 28.2 Million​, 0.3% of Total Credits Claimed​​

  • Transportation and warehousing

    • Total Qualified Research Expenses % Breakout  

      • W - 63%, S - 3%, CL - 0%, CR - 34%

    • Total R&D Credits​

      • 24.5 Million​, 0.2% of Total Credits Claimed

  • Agriculture, forestry, fishing, and hunting

    • Total Qualified Research Expenses % Breakout  

      • W - 47%, S - 47%, CL - 0%, CR - 6%

    • Total R&D Credits​

      • 9.6 Million​, 0.1% of Total Credits Claimed

  • Various services [include educational services; health care and social assistance; arts, entertainment, and recreation; accommodation and food services; and other services].

    • Total Qualified Research Expenses % Breakout  

      • W - 72%, S - 9%, CL - 0%, CR - 19%

    • Total R&D Credits​

      • 44.4 Million​, 0.4% of Total Credits Claimed​

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