{"id":95681,"date":"2022-04-01t12:00:03","date_gmt":"2022-04-01t16:00:03","guid":{"rendered":"\/\/www.g005e.com\/?p=95681"},"modified":"2022-12-22t00:40:14","modified_gmt":"2022-12-22t05:40:14","slug":"can-the-rd-tax-credit-be-used-to-offset-the-amt","status":"publish","type":"post","link":"\/\/www.g005e.com\/2022\/04\/01\/can-the-rd-tax-credit-be-used-to-offset-the-amt\/","title":{"rendered":"can the r&d tax credit be used to offset the amt?"},"content":{"rendered":"
\"portrait<\/a>
pak<\/figcaption><\/figure>\n

check four tests for qualified research.<\/strong><\/p>\n

by alex pak<\/em>
\nsource advisors<\/a><\/em><\/p>\n

alex pak is a director in the los angeles, california office of<\/em> source advisors<\/a><\/em>.<\/p>\n

the protecting americans from tax hikes (path) act of 2015 includes provisions that allow certain taxpayers to offset their amt liability with the r&d tax credit for taxable years beginning on or after jan. 1, 2016.<\/p>\n

more:<\/strong> how the r&d tax credit has expanded over the years<\/a> | the nine-point plan for handling \u00a7179d<\/a>
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amt limitations<\/strong><\/p>\n

before the path act, amt restrictions prevented qualified companies from utilizing 100 percent of the r&d tax credit. the excess credits were often carried forward. today, small businesses can offset amt using the r&d tax credit for tax years beginning after dec. 31, 2015.
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