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Choose CPE Format:

Live Webinar SELECT STARTING AT $89

Credits: 2

Qualifies For: IRS

$89

Upcoming webinars

December 15, 2016
01:00 pm - 03:00 pm (EST)

Instructor(s): Mike Tucker, Ph.D., LL.M., J.D., CPA, TJ Sponsel II

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  • An excellent introduction to this unique area of tax law. Mike was excellent as always and TJ did a tremendous job navigating us through these murky waters.

    - Surgent customer

  • Good practical education on a topic I have been interested in learning more about. Thank you!

    - Surgent customer

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How the R&D Credit Benefits Small Businesses in 2016 and After (RDCB)

  • Customer Rating
    Not Yet Rated
  • Field of Study
    Taxes
  • Level
    Intermediate
  • Credits
    2
  • Qualifies for

    IRS CPE

Overview

The PATH Act, enacted at the end of 2015, not only made the R&D tax credit permanent but also included two key changes to the R&D tax credit effective in 2016 and after. These changes can enormously benefit small businesses, including business startups. Starting in 2016, small businesses may take the R&D tax credit against their AMT and a qualified small business may also take the R&D tax credit against its payroll taxes for up to five years. This program will help tax practitioners advise their small business clients with regard to these two tax saving opportunities.

Major Topics:

  • Overview of the R&D credit, including eligible expenditures and calculation
  • Opportunity to take the R&D credit against payroll taxes
  • Opportunity to take the R&D credit against the AMT
  • What kind of research is eligible for the R&D credit?
  • What is a qualified small business, for purposes of the ability to use the R&D credit to offset payroll tax?

Learning Objectives

  • Explain how the R&D credit applies to small businesses
  • Explain how and when the R&D credit can be used against payroll tax

Who should take this course:

Designed for:

Any tax practitioner who will be advising clients regarding the potential application of the R&D credit

Prerequisite:

Basic knowledge of individual and business income tax rules taxation

Advanced Preparation:

None

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