This database is intended to help CPAs and tax agents navigate the R&D tax credit:

  1. S-Corp Shareholder Basis Impact

  2. S-Corp and Partnership Credit Allocation

  3. Owner/Partner/Shareholder Wages as QREs

  4. At-Risk Limitations (Form 6198)

  5. Passive Activity Limitations (Form 8582)

  6. Trusts and Estates Claiming the Credit

  7. Original Return Filing Deadlines (Forms 1120-S, 1065)

  8. C-Corp Filing Deadlines (Form 1120)

  9. Statute of Limitations for Refund Claims

  10. The “Valid Refund Claim” Requirements

  11. Perfection Period for Invalid Claims

  12. Carryforward Periods

  13. Form 6765 – Regular Credit Method (RRC)

  14. Form 6765 – Alternative Simplified Credit (ASC)

  15. Form 3800 – General Business Credit

  16. Section 280C(c) Election

  17. Impact of IRC §174 Capitalization

  18. Accounting Method Consistency

  19. Alternative Minimum Tax (AMT) Offset

  20. ESB Definition (Gross Receipts Test)

  21. Payroll Tax Offset for Startups

  22. Increased Payroll Offset Limit

  23. Timing of Payroll Tax Offset

  24. Qualified Services Wages

  25. Contract Research Expenses

  26. Supplies as QREs

  27. Exclusions from QREs

  28. Trade or Business Requirement

  29. Substantiation Standards

  30. IRS Audit Focus (Compliance Campaign)