Research Tax Credit

All about the R&D tax credit, research, court cases, and more.

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New IRS Directive for Auditing Current Year QREs

September 24, 2017current year wage QREs, IRS audit research tax credit, QREs, substantiation, wage QREsFederal R&D Tax Credit News, Generaladmin

The IRS’s LB&I Commissioner released a new directive about how certain qualified research expenses will be audited. We have already received inquiries as to whether clients should attempt to comply with the directive. For most clients, the answer is a …

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Court Says IRS Has Sufficient Info for R&D Tax Credit Sample Size

May 23, 2017judgment sample, R&D tax credit litigation, R&D tax credit sampleFederal R&D Tax Credit Newsadmin

The court entered another order in the CRA Holdings U.S., Inc. v. United States, No. 15-CV-239W(F) (W.D.N.Y. 2017) case. The order addressed a dispute over the appropriate sample to be used to evaluate the taxpayer’s research tax credit. We previously …

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Funded Research Tax Credit Article

April 27, 2017fairchild tax credit, funded R&D, funded research, funded research tax creditFederal R&D Tax Credit Newsadmin

The funded research rules can present a number of challenges. The rules can also limit drastically the amount of research tax credits available to taxpayers (1) who are paid to perform research (it limits their wage and supply QREs) and …

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IRS Guidance for R&D Payroll Tax Credit

March 31, 2017Federal R&D Tax Credit Newsadmin

The IRS issued Notice 2017-23 to provide guidance to small businesses that want to use the research tax credit to offset their payroll taxes. The PATH Act of 2015 provided this election to taxpayers; however, until this Notice was issued, …

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CRA Holdings U.S., Inc. v. United States, No. 15-CV-239W(F) (W.D.N.Y. 2017)

January 27, 2017R&D Tax Credit Court Casesadmin

DECISION and ORDER LESLIE G. FOSCHIO, Magistrate Judge. In this tax refund action, Plaintiffs claimed a refund of $419,924 for Plaintiffs’ 2002 tax year and $1,029,402 for Plaintiffs’ 2003 tax year (“the tax years”) based on Plaintiffs’ assertion of a …

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