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Get federal Form 6765, Credit for Increasing Research Activities, for additional information on the federal definition. For the full definition of (Attach Federal Form 6765 .) Do not include any amounts which were distributed on Federal Form 6765, line 39. (see instructions) . General Instructions. Purpose of Form. Use Form 6765 to figure and claim the credit for increasing research activities (research credit), conducted in Maine included on federal Form 6765, Section A, line 4 or calendar year filers, these are (for short tax years, see instructions):. 2018 2018. Instructions for Form 1120. U.S. Corporation Income Tax Return instructions for Schedule J, Part I, line 3, (Form 6765).This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information as a courtesy. Instructions for Form 6765. (Rev. December 2018). Credit for Increasing Research Activities. Department of the Treasury. Internal Revenue Service. Start-up companies, see instructions . Attach this schedule and a copy of federal Form 6765 to your Minnesota return. 2018 Schedule RD, page 2.