Congress enacted the research credit to encourage businesses to engage in additional, high-risk research activities. Whether computer software development qualifies for the credit is an ongoing ...

The Research Tax Credit for federal purposes has been around since 1981, and the form to report qualified research expenditures has been in existence since at least 1990. Form 6765, which has changed ...

Over an objection by the IRS, the Tax Court recently ruled in Kapur v. Commissioner[1] that it could limit discovery and permit statistical sampling of voluminous data related to a claimed ...

An eligible small business with qualifying research expenses can elect to apply up to $250,000 of its research credit against its payroll tax liability by filing Form 6765, Credit for Increasing ...

Iowa research tax credit should go back to incentivizing high-paying jobs | Opinion The Research Activities Tax Credit changes increased compliance costs for taxpayers and make the credit even ...