- This event has passed.
Nonmembers CPAs pay an additional $21.25 per credit hour for CE classes; nonmember CPAs will be held responsible for paying this additional amount.
There have been many recent, favorable taxpayer developments within the context of the Credit for Increasing Research Activities. During this course we will discuss
- how to assess if you may be eligible to claim (or increase) your credit
- the recent Large Business and International Division (LB&I) Directive outlining the new safe harbor for the research credit
- what tax reform means for the research credit and
- emerging issues with respect to examination
Learning Objective(s): Participants will gain a general understanding of
- Section 41 Credit for Increasing Research Activities
- how to determine if you or your clients may be eligible to claim a research credit
- the research credit safe harbor outlined in the IRS LB&I Directive issued September 11, 2017
- the impact of tax reform to the research credit
Prerequisites: The method of presentation is group-live instruction and the program level is intermediate. There are no prerequisites for this course nor is there any advanced preparation required.