R&D Credit Apply to FICA taxes

I have a client that is claiming an R&D credit for 2017. After carrying back the excess credit to 2016 he will have an unused amount of about $15k. I know there is the option to apply it to FICA taxes but I am unclear how to do that. I see that a 41h election must be made. I do not have that election option in my software and looked in my tax research software and can not seem to find the election language.

Can someone point me in the right direction? Thanks.

Section D of Form 6765. https://www.irs.gov/pub/irs-pdf/f6765.pdf

Section D—Qualified Small Business Payroll
Tax Election and Payroll Tax Credit
Complete this section only if you are making the payroll tax election. Before completing this section, you must complete Form 3800 if you are a qualified small business other than a partnership or an S corporation.

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

Thanks Nilodop. Right there on the form. I didn't see it.

Is there any way to elect to not carry it back to 2016 and utilize all of the carryover as a payroll tax credit?