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2022 72nd Midyear Conference

T02 - R&D Tax Credits: The Ever Changing Research Credit Landscape, Potential New Qualification and Documentation Requirements, and Research Credit Best Practices

Mar 22, 2022 9:45am ‐ Mar 22, 2022 10:45am


Navigating a research credit position through the federal income tax lifecycle is becoming increasingly challenging and complex. Join our panelists as they discuss how recent IRS guidance and practices impact claiming the research credit on original returns and in connection with refund claims, issues that IRS Exam Teams have raised during recent audits, and steps that you might want to consider for future filings. This session will include practical tips and tricks, best practices, and ways to ensure your credit filing risks are minimized.

At the conclusion of this course, participants should:

  • Understand the new requirements for research credit refund claims and be equipped with best practices for complying with them
  • Have a greater understanding of Exam’s new approach to examining research credits and be better prepared to manage such examinations
  • Be equipped with strategies for addressing burdensome IDRs and emboldened specialists and making a record for Appeals review of unagreed issues
  • Gain a comprehensive understanding of factors to consider when balancing the resources invested in identifying, developing, and documenting a research credit position against the risks and costs of defending the position and best practices for doing so




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