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How the R&D Credit Benefits Small and Start-Up Businesses (RDCB) (SURDCB07)

 
Date:Friday, December 15, 2017
Time:1:00 PM - 3:00 PM
(Registration at 12:30PM)
Facility:Webcast or Webinar, Online
CPE Credit:2.0 Technical Business
Instructor: Michael J. Tucker
Vendor:Surgent McCoy
Course Level:Intermediate
Early Bird Price:$89.00 FICPA Members, $119.00 Non-Members

Description:
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.

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


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?


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

Prerequisite:
Basic knowledge of individual and business income tax rules taxation

Advanced Preparation:
None

Session/Options

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Registration Status: CLOSED - Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.