To claim the research credit, a taxpayer must complete and attach Form 6765, Credit for Increasing Research Activities, to its tax return. Form 6765 must be properly completed. If the taxpayer has not properly completed Form 6765 in accordance with its instructions, the examiner should ask the taxpayer to make the appropriate corrections and should obtain the relevant information before proceeding further information before proceeding further. While reviewing Form 6765, take note as to whether the taxpayer has elected the alternative incremental credit (ÒAIRCÓ) and/or whether the taxpayer has elected the reduced rate of credit under section 280C(c). These elections must be properly made on a timely filed original return, with extensions and, where applicable, the taxpayer must continue to use such method unless properly revoked. Form 3800 should likewise be reviewed to verify the proper flow-through of the research credit to the section 38 General Business Credit.