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IRSOther IRS Forms (1000–1999)

Official form guide

Form 1117: 1117

Form 1117 is the IRS Corporate Tax Credit for Increasing Research Activities. Corporations use it to claim a credit for qualified research expenditures that exceed a base amount.

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Form Overview

IRS Form 1117 - 1117

Form 1117 is the IRS Corporate Tax Credit for Increasing Research Activities. Corporations use it to claim a credit for qualified research expenditures that exceed a base amount.

The form captures total qualified research expenses, the computed base amount, the credit amount, and any carryback or carryforward of unused credit.

Risk Radar

Scan points
  • 1A single miscalculation can wipe out the entire credit and invite IRS penalties.
  • 2Mis‑identifying qualifying research expenses
  • 3Incorrect base‑amount calculation
  • 4Omitting the credit transfer to the main tax return
  • 5Using an outdated form edition

Plain English

If your company spent money on research and that spending is higher than a calculated baseline, you can get a tax credit. Form 1117 tells the IRS how much credit you’re eligible for and reduces your corporate tax bill.

Submission Date

  • Filing date: 2013-11-13 00:00:00
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

exceedmoney

Hover a term to preview the meaning.

What this form is for

  • Use when your qualified research expenses exceed the base amount.
  • Do not use for individual taxpayers or partnerships.
  • If you only have research expenses below the base, no credit is claimable; no form needed.

Form selector

Use this form or another form?

Research expenses below base amount

Credit not applicable

✓ Verify expenses first

No form needed

Research credit for small businesses

Different credit calculation

✓ Check eligibility thresholds

Form 6765

Deadline or filing window

Form 1117 must be filed by the corporate tax return due date, including extensions. For calendar‑year corporations the deadline is typically March 15 (or the 15th day of the third month after the fiscal year ends) unless an extension is filed.

  • —Qualified research expenses | Sum of all QREs | Total QRE | Verify documentation
  • —Base amount | (Prior‑year QREs × Fixed % rate) | Base amount | Use correct prior‑year data

Checklist

What you need before filling it out

1

Qualified research expenses

Invoices, payroll records, contracts · Accounting system

⚠ Forgetting subcontractor costs✕ High
2

Base amount calculation

Prior‑year tax return, Schedule M‑3 · Prior‑year Form 1120

⚠ Using wrong year’s data✕ Medium
3

Credit amount

Form 1117 line 4 · Computed credit

⚠ Rounding errors✕ Low
4

Carryforward amount

Schedule of unused credit · Prior‑year credit schedule

⚠ Omitting carryforward✕ Medium

Before you submit

  1. 1Use the 2024 edition of Form 1117
  2. 2All QRE totals match supporting invoices
  3. 3Base amount calculated with correct prior‑year figures
  4. 4Credit amount transferred to the correct line on Form 1120/1120‑S
  5. 5Form attached securely to the main return
  6. 6Signature on the corporate return is present
  7. 7If e‑filing, PDF of Form 1117 included in the upload
  8. 8Mailing address matches the one in the Form 1120/1120‑S instructions
  9. 9Retain all supporting documentation for 7 years
  10. 10Check for any IRS updates before filing

How to file this form

  1. 1Collect all qualified research expense documentation.
  2. 2Calculate the base amount using the prior‑year formula.
  3. 3Complete the credit calculation on Form 1117.
  4. 4Enter the credit on the corporate return (Form 1120 or 1120‑S).
  5. 5Attach Form 1117 to the return.
  6. 6File electronically or mail to the IRS address for the corporate return.
  7. 7Confirm receipt via IRS e‑services or certified mail tracking.

Known limitations

  1. 1Form does not provide guidance on what qualifies as research; refer to IRS Publication 535.
  2. 2Carryback of the credit is limited to one year; the form does not calculate that automatically.
  3. 3Only corporate entities can claim; partnerships must use a different form.
  4. 4The form assumes accurate prior‑year data; errors in earlier returns affect the base amount.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 1117 is currently the 2024 edition, effective for tax years beginning on or after January 1, 2024. Verify the edition date before use.

What changed or needs a fresh check

  • Edition date – ensure you have the 2024 version
  • Fee – no filing fee for the form itself
  • Mailing address – use the address for Form 1120/1120‑S filings
  • Electronic filing – supported when the main return is e‑filed
  • Signature requirement – corporate officer must sign the attached return

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Quick Facts

Corporations (including S corporations) that have qualified research expenses above the base amount file this form.
The form captures total qualified research expenses, the computed base amount, the credit amount, and any carryback or carryforward of unused credit.
Form 1117 is filed with the corporation’s income tax return (Form 1120 or 1120‑S) for the tax year in which the research was performed, generally by the return’s filing deadline.
Attach Form 1117 to the corporate income tax return and mail the combined package to the IRS address listed in the Form 1120/1120‑S instructions, or file electronically if the return is e‑filed.
Errors can reduce or eliminate the credit, trigger penalties, or delay processing of the corporate tax return.
1. Gather all qualified research expense records for the year. 2. Compute the base amount using the IRS formula (generally a percentage of prior‑year expenses). 3. Complete the credit calculation on Form 1117. 4. Transfer the credit to the appropriate line on Form 1120 or 1120‑S. 5. Attach Form 1117 and file the return.

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After you file

  1. 1Store a copy of the filed Form 1117 and supporting documents.
  2. 2Track the credit amount for potential carryforward to future years.
  3. 3Monitor IRS notices for any adjustments or requests for additional information.
  4. 4Update internal accounting to reflect the credit received.
  5. 5If the return is amended, recalculate the credit and file a corrected Form 1117.

Sources

  • SRCForm 1117 title and purposeIRS official form description
  • SRCEligibilitycorporate taxpayers with qualified research expenses above base amount
  • SRCFiling methodattach to Form 1120/1120‑S, same mailing address
  • SRCDeadlinealigns with corporate tax return due date
  • SRCEdition date2024 version listed on IRS website
  • SRCNo filing feeIRS instructions for Form 1117
  • SRCSignaturerequired on corporate return, not on Form 1117 itself

Common confusion points

Base amount vs. total expenses

Many mix the two values

→ Verify formula with prior‑year data

Eligibility of subcontractor costs

Unclear if subcontractor is qualified

→ Check contract terms and IRS guidance

Carryforward vs. carryback

Both exist but differ in timing

→ Review credit schedule carefully

Form attachment vs. separate filing

Some think it can be filed alone

→ Must be attached to Form 1120/1120‑S

Electronic vs. paper submission

Uncertainty about PDF requirements

→ Follow IRS e‑file specifications

Workflow map

Related forms and next steps

4 signals

Before

Form 1120 or 1120‑S – main corporate tax return

Current

1117

After

Form 1120‑X – if you need to amend the credit later

Often used with

Schedule M‑3 – for prior‑year expense verification

⚠ If something goes wrong

  • Form 843 – claim refund or request abatement of penalties

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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