Customer Service: 800-778-7436     

    Log In to Your Surgent Account

    Forgot?
    Forgot?

    Register for an Account

Sign In to Your Surgent Account

Forgot Username or Password | Register for an Account

How the R&D Credit Benefits Small and Start-Up Businesses (RDCB)

Friday, May 26, 2017
10:00 AM - 12:00 PM (Eastern)

Mike Tucker, Ph.D., LL.M., J.D., CPA

TJ Sponsel II

  • Format Webinar
  • Credits 2
  • Level Intermediate
  • Field of Study Taxes (2)

Overview

Not only was the R&D tax credit made permanent but it now includes two provisions that can enormously benefit small businesses, including business startups. Starting in 2016, small businesses can now 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:

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

Basic knowledge of individual and business income tax rules taxation

None

No

No

No

Loading...

Loading...

Thank You!

YOU HAVE ADDED THE FOLLOWING TO YOUR CART:


Loading...

Thank You!

Thank You! Your subscription has been submitted.