Course Information

[click to return to the previous page]

R&D Tax Credit Overview
Author: James Foster, JD

Description:
This course explains how the Code Section 41 research and development tax credit came about, the details of qualification for the credit, and how to calculate the credit. It offers maximization techniques and real-world examples to further understanding of the R&D credit, and also discusses the new proposed Treasury Regulations for internal use software and their real-world implications. Upon completion of this course, you will be able to: Identify taxpayers that can take advantage of the R&D credit; Understand what qualifies for the R&D credit; Maximize the R&D credit calculation

Course Details:
Price:  FREE
Field of Study:  Taxes
Prerequisites:  Understanding of federal business taxation concepts
Level:  Intermediate
Course was last updated on:  03/01/2019
[click to begin]
Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
[click to download acrobat reader]
Credit Available For: Units
CPE 2.00 CPE
Enrolled Agent (Accepted by the IRS) 2.00 CPE
QAS 2.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.