Federal
- Form 6765 for the tax year, including Section G business-component detail where the year requires it.
- For an amended refund claim, the additional information the IRS requires with the claim.
- Evidence of the filing date where an election depends on a timely original return, such as the payroll tax election.
- Prior-year Forms 6765 for the base amount.
State
- The state credit form or schedule for the year.
- Prior-year state schedules where credit is carried forward.
- Registration, pre-approval or a certificate, only for states that require one. The credit database shows which do.
Applicability, not assumption
Pre-approval is not required everywhere. The mock audit asks for it where the state program requires it, and marks the question as unassessed elsewhere.
Stages
A planned claim, a filed claim, an amended refund claim and a claim under examination need different filing evidence. The Form 6765 readiness guide lists each.