13 M - Code M. Credit for increasing research activities. Report this
amount on line 37 of Form 6765,
Credit for Increasing Research
Activities, or in Part III of Form 3800
(see TIP, earlier) as follows.
• The S corporation will provide
information necessary to determine if
it is an eligible small business under
section 38(c)(5)(A). If you and the
S corporation are eligible small
businesses, report the credit on
line 4i. For more information, see the
Instructions for Form 3800.
• All others, report the credit on
line 1c.

Follow the instructions in the shareholder Instructions https://www.irs.gov/pub/irs-pdf/i1120ssk.pdf