Yes, an eligible small business can claim the Form 6765 research credit when its activities and expenses meet applicable IRS requirements. Qualifying costs may include certain research wages, supplies, and contract research expenses. Some qualified small businesses may also elect to apply the credit against payroll taxes, subject to eligibility rules. For consultation, call 1-866-513-... https://www.booksmerge.com/blog/form-6765-instructions-everything-you-must-know/