Companies that are not tracking 2026 research activity by project during the year will need to reconstruct it before they can file.
Section G requires a filer to list its business components, meaning its products, processes, software, or techniques, in descending order of qualified research expense until the list covers at least 80 percent of total QREs or 50 components, whichever comes first. [2] For every component on that list, the form asks for a name, a type, the software category where applicable, and the dollars attributed to it. Wages are split three ways per component: direct research, direct supervision, and direct support. Supplies, computer rental or lease, and contract research are each reported separately per component. Whatever is left is rolled into one aggregate line.
