Research and Development (R&D) fields have been added to the 2026 IR3, IR4, and IR6 tax returns. These include fields for:
Non‑refundable R&D tax credits carried forward
Non‑refundable R&D tax credits for the current year
Refundable R&D tax credits
All fields are fully editable, allowing users to enter the required information as needed.
The summary report has been updated to include the new fields whenever values have been entered.
The Research and Development tax credit fields in the IR3NR will be updated in the April release so they align with the other returns and behave consistently across all forms.