{"id":93681,"date":"2022-02-01t11:30:18","date_gmt":"2022-02-01t16:30:18","guid":{"rendered":"\/\/www.g005e.com\/?p=93681"},"modified":"2022-12-22t00:41:05","modified_gmt":"2022-12-22t05:41:05","slug":"claiming-the-rd-tax-credit-the-right-way","status":"publish","type":"post","link":"\/\/www.g005e.com\/2022\/02\/01\/claiming-the-rd-tax-credit-the-right-way\/","title":{"rendered":"claiming the r&d tax credit (the right way)"},"content":{"rendered":"
\"\"
crabtree<\/figcaption><\/figure>\n

how to save clients money while staying off the irs \u2018dirty dozen\u2019 list.<\/strong><\/p>\n

a conversation with randy crabtree, cpa<\/em><\/p>\n

randy crabtree is co-founder and partner of\u00a0tri-merit specialty tax professionals,\u00a0a widely followed author, lecturer, and the host of \u201cthe unique cpa<\/a>\u201d podcast.<\/em><\/p>\n

under new rules, taxpayers filing a valid r&d tax credit claim for refund under irc 41 must provide, at minimum, five essential pieces of \u201ccontemporaneous documentation.\u201d<\/p>\n

here crabtree addresses a few of the biggest questions.<\/p>\n

the new rules include:<\/p>\n

    \n
  1. all business components that form the factual basis of the r&d tax credit claim for the claim year.<\/li>\n
  2. all research activities performed by business component (i.e., this must include a description of what the taxpayer did, and how they did it, by business component).<\/li>\n
  3. all individuals who performed each research activity by business component. (i.e., this can be a list, table, or narrative but must include the first and last name, and the title\/position of the person or persons engaged in the r&d by business component).<\/li>\n
  4. all the information each individual sought to discover by business component. (i.e., this can be a list, table, or narrative providing the information each individual sought to discover).<\/li>\n
  5. the total qualified expenses of employee wage expenses, supply expenses, and contract research expenses.<\/li>\n<\/ol>\n

    question: randy, why is the irs suddenly clamping down on those claiming the r&d tax credit? has there been a spike in fraud?<\/strong><\/p>\n

    read more →<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    \"\"
    crabtree<\/figcaption><\/figure>\n

    how to save clients money while staying off the irs \u2018dirty dozen\u2019 list.<\/strong><\/p>\n

    a conversation with randy crabtree, cpa<\/em><\/p>\n

    randy crabtree is co-founder and partner of\u00a0tri-merit specialty tax professionals,\u00a0a widely followed author, lecturer, and the host of \u201cthe unique cpa<\/a>\u201d podcast.<\/em><\/p>\n

    under new rules, taxpayers filing a valid r&d tax credit claim for refund under irc 41 must provide, at minimum, five essential pieces of \u201ccontemporaneous documentation.\u201d<\/p>\n

    here crabtree addresses a few of the biggest questions.<\/p>\n

    the new rules include:<\/p>\n

      \n
    1. all business components that form the factual basis of the r&d tax credit claim for the claim year.<\/li>\n
    2. all research activities performed by business component (i.e., this must include a description of what the taxpayer did, and how they did it, by business component).<\/li>\n
    3. all individuals who performed each research activity by business component. (i.e., this can be a list, table, or narrative but must include the first and last name, and the title\/position of the person or persons engaged in the r&d by business component).<\/li>\n
    4. all the information each individual sought to discover by business component. (i.e., this can be a list, table, or narrative providing the information each individual sought to discover).<\/li>\n
    5. the total qualified expenses of employee wage expenses, supply expenses, and contract research expenses.<\/li>\n<\/ol>\n

      question: randy, why is the irs suddenly clamping down on those claiming the r&d tax credit? has there been a spike in fraud?<\/strong><\/p>\n

      read more →<\/a><\/p>\n","protected":false},"author":17,"featured_media":93683,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"129943,134808,130682,129835,126845,133566","_relevanssi_noindex_reason":"","footnotes":""},"categories":[5,3120,3002,1906],"tags":[],"class_list":["post-93681","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-outlook","category-pro-member-exclusive","category-special","category-tax-practice","membership-content","access-restricted"],"acf":[],"yoast_head":"\nclaiming the r&d tax credit (the right way) - 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