Research and Development 学分

R&D tax credit was enacted by Congress to keep U.S. 企业在全球市场竞争，防止工作外包. The PATH Act of 2015 made this credit permanent. 任何业务, 无论大小, that develops products or 流程, 包括软件, 可能有R&D税收抵免. There is a federal tax benefit between 4.5%和6%.5% per dollar of Qualified Research Expenditures (QREs).

R&D 税 Study Finds $133,064 in state and federal R&D税收抵免 for Contract 食物 Manufacturer

LBMC partnered with McGuire Sponsel to perform an R&D某合同制造商的税收抵免研究，该合同制造商专门为食品工业开发新的和改进的配方和制造工艺. 明升体育app下载团队在2016纳税年度确定了2,205,106美元的合格研究费用(QREs). The resulting benefit earned $133,065 in total tax credits.

• 过去三年平均总收入在5000万澳元或以下的企业可以将这项抵免申请到替代性最低纳税义务中.
• 符合条件的创业公司可以使用抵免来抵消工资预扣税. 使用该条款的初创公司必须有少于500万美元的总收入，并且在当前纳税年度结束的五个纳税年度之前没有总收入. The credit towards payroll withholding taxes is limited to $250,一年就有1000万, 但企业可以结转超额抵税额，以适用于未来的工资预扣税.

Expenses eligible for the federal credit include wages, 供应, 向符合条件的非营利组织和机构支付合同研究和基础研究费用. While there are several ways to calculate the credit, 替代简化信贷基础金额是超出计算基础金额的合格费用的14%.

确定您的商业研究活动是否符合研究资格 & 发展税收抵免，活动必须通过四部分测试:

1. 目标必须是发现一些还不存在的技术信息
2. 必须存在与产品或工艺开发相关的一定程度的不确定性
3. 任何成本都必须直接归因于国税局所说的“实验过程”,” with no assurance of success
4. The research must have a general business purpose

LBMC的专家将致力于最大限度地提高研究学分，同时向美国国税局提供可辩护的和保守的索赔. 今天明升体育app下载，讨论你有什么机会.

Many taxpayers tend to regard Research and Development (R&D) tax credits as an activity associated solely with high tech, 生物技术, and manufacturing companies, 而事实上, many other day-to-day company operations qualify.

R的目的&税收抵免是为了奖励那些投资开发新产品或改进产品的公司, 流程, or techniques; developing new technology, and developing and improving production/manufacturing 流程.

看一看 明升体育app下载清单 to gain insight into your business situation.

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排位赛R&D need not result from a formal planned process. It can be one of three types:

1. 经典的R&D: Conducted based on a planned decision to develop new, 或改进, products or services, and typically conducted by an R&D department or team
2. 或有R&D: 一个开始时不确定如何完成的项目, 开始是因为缺乏现有的专业知识来完成订单
3. 无计划的R&D: 在完成订单的过程中突然发现现有的技术是不够的, resulting in unplanned development

这个成功的故事回顾了一家位于纳什维尔的软件/技术公司, Tennessee that reached out to our team for an R&D税务抵免研究. 该技术平台为患者提供负担得起的优质医疗服务. 该公司2018年的年收入为1800万美元，拥有146名员工, 42 of which were included in the study.

方法

明升体育app下载R团队&D consultants was engaged initially in 2018 to conduct an R&D税务抵免研究 for the company for the first time. 我们把重点放在信用教育上，并对关键人员进行了详细的采访, 因此，客户能够年复一年地申请一笔可观的信贷. 由于明升体育app下载持续参与，明升体育app下载流程变得更加高效. 对于新的研究, 明升体育app下载团队通过电子邮件通信和电话会议进行所有的实地调查和文件收集，因为关键人员已经接受了所有必要项目的培训. 这一改进允许更简化的方法来进行研究，并为客户节省时间和金钱.

结果

• $1.2 million in qualified research expenses (QREs)
• $78 thousand total effective federal credits

View the entire case study here.

R的迹象&D税收抵免 Opportunity

• 你是否雇佣工程师、科学家、项目主管或程序员?
• Do you develop or improve products or 流程?
• 在产品开发过程中会产生原材料成本吗?
• Do you build prototypes, jigs, models or dyes?

自2014年以来, McGuire Sponsel与LBMC合作，提供一流的诚信服务，为LBMC的客户带来价值. 作为一家全国性的专业税务咨询公司，McGuire Sponsel提供研究 & Development 税 学分, Fixed Asset 服务 including Cost Segregation, Global Business 服务 and Credit and Incentive 服务. 联系 us for more information and to get started.

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