By section of the form
| Part of the form | Support to assemble |
|---|---|
| Business components (Section G) | A plan or specification per component with measurable targets; project codes used in payroll and tickets |
| Qualified wages | Qualified wages schedule by employee and component; payroll register; W-2 file; time records |
| Supplies | Invoice schedule; job sheets or bills of materials |
| Contract research | Signed contracts; invoices and payments; the terms on risk and rights |
| Base amount and method | Prior-year Forms 6765; consistency of definitions across years |
| Elections | The election on the form; evidence of a timely original return where required |
By stage
- Planned claim: assemble the records now, before the year closes, so time and activity are recorded as they happen.
- Filed claim: reconcile the form to the schedules and the schedules to the source records.
- Amended refund claim: add the information the IRS requires with the claim, and the evidence for each business component.
- Under examination: see the guide to using a mock audit during an IRS examination.
Year-specific requirements
Form 6765 changes between years, including what business-component detail is required. Check the instructions for the tax year claimed; the mock audit uses the year you select.