TAX2606. R&D Credits and 174 - Where are we going?

This session zeroes in on the three things firms must get right now: how today’s §174 R&E rules (domestic expensing vs. amortization and foreign amortization) interact with the §41 R&D credit and drive cash-flow and P&L outcomes; what the updated Form 6765 means, especially expanded disclosures and business-component reporting that many filers will encounter beginning with 2026 filings; and why rigorous documentation is non-negotiable. We’ll translate the rules into a practical playbook you can take back to your team: aligning §174 and §41 choices, preparing for the new 6765 requirements, and building claim files (component narratives, QRE tie-outs, and evidence of experimentation) that hold up under scrutiny.

Learning Objectives:

• Explain how current §174 treatment (domestic vs. foreign) interacts with the §41 credit and affects cash flow and financial statements.
• Identify who is impacted by the new Form 6765 requirements for 2026 filings and summarize what must be reported (QRE summaries, business-component detail, key elections).
• Define the elements of defensible documentation—component narratives, project/QRE matrices, and supporting exhibits—and apply a simple structure for audit-ready files.
• Implement a practical cadence: mid-year estimates, real-time artifact capture during sprints/testing, and coordination of §280C and (if eligible) QSB payroll offset, all backed by proper documentation.