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Surgent's How the R&D Credit Benefits Small Businesses in 2016 and After (RDCB)
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The PATH Act, enacted at the end of 2015, not only made the R&D tax credit permanent but also included two key changes to the R&D tax credit effective in 2016 and after. Starting in 2016, small businesses may 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.

6/21/2016
When: Tuesday, June 21, 2016
11:00 AM - 1:00 PM
Where: Webinar/Webcast
United States
Contact: April Deneault
801-466-8022


Online registration is closed.
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Acronym RDCB
CPE 2 hours
Category
Taxes
Level Intermediate
Vendor Surgent
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
Fees: Early Bird
Standard
Member N/A
$89
Non-Member: N/A
$109

The Member rate applies to UACPA members and reciprocal state society members. To register online, use the ‘Register’ button above. To register by phone, call the UACPA at 801.466.8022, Monday through Friday, 8am to 4pm.

Description:
The PATH Act, enacted at the end of 2015, not only made the R&D tax credit permanent but also included two key changes to the R&D tax credit effective in 2016 and after. These changes can enormously benefit small businesses, including business startups. Starting in 2016, small businesses may 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.

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?

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

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