Blog
Notes on R&D tax credits.
Practical guidance on the federal R&D credit, IRC §174 cost capitalization, audit trends, and what's new from the IRS.
Tax Articles
October Tax Brief
In This Issue IRS Issues Guidance on Domestic R&E Costs Under OBBBA- Important Updates for Small Business Clients (by Misa Thai) Tax Tips - IRS Online Tools to Simplify Tax Season (By Tiffany…
October 9, 2025
Tax Articles
IRS Releases New Guidance on Domestic Research and Experimentation (R&E) Expenditures
The IRS recently released updated guidance regarding the treatment of domestic research and experimentation (R&E) expenditures. Revenue Procedure 2025-28 outlines several elections for handling R&E…
September 3, 2025
Tax Articles
Payroll Credit for Research Tax Credit
Are you the owner of a small business or a start-up? Are you searching for an opportunity to claim the Research Tax Credit, even if your business is not yet profitable? The payroll (research tax)….
April 12, 2024
Tax Articles
What is an R&D study and do you need it?
In my first article, I have explained what an R&D credit is. Congress designed this credit to reward businesses that invest in research and development activities that create jobs and advance the…
April 4, 2024
Tax Articles
Why should a small business explore the Research Tax Credit?
Start-ups and small businesses that invest in creating new technologies to improve the way we work or live can benefit significantly from federal and state “Credit for Increasing Research Activities”…
April 1, 2024
Tax Articles
What is a Research Tax Credit, aka R&D tax credit?
Let’s start with some of the basics: what, why, and how? The Research and Development (R&D) tax credit is a remarkable opportunity for businesses to spur growth and innovation. Congress designed this…
March 16, 2024