Hi JJK,

Use Form 6765 to figure and claim the credit for increasing research activities (research credit), to elect the reduced credit under section 280C, and to elect to claim a certain amount of the credit as a payroll tax credit against the employer portion of social security taxes.

https://www.irs.gov/pub/irs-pdf/i6765.pdf

The Alternative Simplified Credit (ASC) is an alternative to the regular credit.

Thank you,

Mike