R&D credit documentation?

I saw that there are additional documentation requirements for R&D tax credit claim. Does it apply to original return or is it for amended return only? Thanks. 

Here are the additional documentation requirements:

For a research credit refund claim to be valid, a taxpayer must, at a minimum, follow these three steps:

1. Identify all business components to which its research credit claim relates for that year.
2. For each business component, identify all research activities performed, all individuals who performed each research activity and all the information each individual sought to discover.
3. Provide the total qualified employee wage expenses, total qualified supply expenses and total qualified contract research expenses for the claim year (for example, using Form 6765, “Credit for Increasing Research Activities”).