Appeals Settlement Guidelines, Intra-Group Receipts from Foreign Affiliates – These Guidelines address whether gross receipts from foreign corporations must be included in the taxpayer’s base period computation.

Notice 2008-39 – This Notice provides a mailing address for research tax credit claims submitted by corporations on amended tax returns when the taxpayer is undergoing an IRS audit. Supersedes Notice 2002-44.

Coordinated Issue Paper, Extraordinary Expenditures for Utilities – This Paper addresses whether amounts paid or incurred for utilities in buildings where qualified research is conducted are qualified research expenses, which requires a showing that the special character of the qualified research required the additional extraordinary expenditures.

Audit Techniques Guide, Research Tax Credit – This Guide sets out suggested guidelines for IRS auditors who examine research income tax credit claims.

Appeals Settlement Guidelines, Self-Constructed Supplies – These Guidelines address whether research expenses for self-constructed supplies count as qualified research expenses.

Audit Techniques Guide, Aerospace Research Tax Credit – This Guide sets out suggested guidelines for IRS auditors who examine research income tax credit claims made by aerospace industry taxpayers.

Audit Techniques Guide, Pharmaceutical Research Tax Credit – This Guide sets out suggested guidelines for IRS auditors who examine research income tax credit claims made by pharmaceutical industry taxpayers.

Coordinated Issue Paper, Qualified Research Expenses – This Paper addresses whether amounts paid or incurred as depreciation expenses, general and administrative expenses, employee benefit expenses, travel and entertainment expenses, and overhead and other indirect expenses that relate to “self-constructed supplies” are qualified research expenses, which are required to be paid for or in the conduct of “qualified services.”

Memorandum, Current Audit Inventory and Claims Processing – This Memorandum sets forth guidelines for the use of audit time and resources devoted to research tax credit issues. Supersedes Jan. 10, 2002 guidance.

Notice 2004-11 – This Notice describes the IRS’s research tax credit recordkeeping agreement (“RCRA”) program.

Memorandum, Current Audit Inventory and Claims Processing – This Memorandum sets forth guidelines for the use of audit time and resources devoted to research tax credit issues.

Audit Guidelines, Application of the Process of Experimentation for all Software – This Guideline sets forth for examining research tax credits claimed relative to software development.

Briefing Paper, Taxpayer Approaches to Capturing Costs for the Research Credit – This Paper describes the cost-center and project-based methods for capturing and auditing research tax credit expenses.

Field Directive, Use of Sampling Methodologies in Research Credit Cases – This Directive describes the use of sampling techniques in examining reported or claimed research tax credits.

Notice 2002-44 – This Notice specifies that the IRS auditor may accept corporate amended returns claiming research tax credits in some situations. In other situations, the Notice provides a mailing address for research tax credit claims submitted by corporations on amended tax returns during the course of IRS audits.

Notice 2001-19 – This Notice requests comments about the final research tax credit regulations published on Jan. 3, 2001 (TD 8930).

Coordinated Issue Paper, Internal Use Software – This Paper addresses whether activities related to the installation, customization, enhancement and maintenance of a vendor-supplied software package excluded from the definition of qualified research, which must satisfy the three-part exception to the exclusion for internal use software.

Coordinated Issue Paper, Retirement Plan Compensation – This Paper specifies that contributions to a deferred compensation plan arrangement under I.R.C. § 401(k) on behalf of an employee who engages in qualified research are not qualified research expenses, because the I.R.C. § 41 references I.R.C. § 3401(a) for the term “wages” and that section excludes this type of expense.

Appeals Settlement Guidelines, Wages – These Guidelines address what qualifies as wages for purposes of the research tax credit.

Appeals Settlement Guidelines, Wages Paid to Technical Writers – These Guidelines address whether amounts paid to technical writers qualify as QREs.

If you are aware of other research and experimentation tax credit-related publications, please send the information to www.technologytax.com.

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