The momentum transfer dependence of double excitations of helium were studied theoretically in order to compare with our previous experimental work [Phys. Rev. Lett. 91, 193203 (2003)]. The calculation was carried out by a series of modified R-matrix codes. We elucidate the dynamical correlations in terms of the internal correlation quantum numbers K, T, and A. The generalized oscillator strength densities and Fano profile parameters q, f a , f, and S of doubly excited states n ͑1,0͒ 2 + 1 S e , n ͑1,0͒ 2 + 1 D e , and n ͑0,1͒ 2 + 1 P o were reported as functions of the momentum transfer squared K 2 . The present theoretical work accompanied by our previous experiment leads to a deep understanding of the optically allowed and optically forbidden double excitations of helium.