{"id":14658,"date":"2025-05-13T20:44:18","date_gmt":"2025-05-13T20:44:18","guid":{"rendered":"https:\/\/taxops.com\/?p=14658"},"modified":"2025-05-13T20:44:20","modified_gmt":"2025-05-13T20:44:20","slug":"rd-credit-and-section-174-cpe-3","status":"publish","type":"post","link":"https:\/\/taxops.com\/rd-credit-and-section-174-cpe-3\/","title":{"rendered":"R&#038;D Credit and Section 174 (CPE)"},"content":{"rendered":"\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/05\/RD-credit-and-Sectioin-174-CPE-1024x576.png\" alt=\"\" class=\"wp-image-14661 lazyload\" data-srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/05\/RD-credit-and-Sectioin-174-CPE-980x551.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2025\/05\/RD-credit-and-Sectioin-174-CPE-480x270.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><noscript><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/05\/RD-credit-and-Sectioin-174-CPE-1024x576.png\" alt=\"\" class=\"wp-image-14661 lazyload\" srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/05\/RD-credit-and-Sectioin-174-CPE-980x551.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2025\/05\/RD-credit-and-Sectioin-174-CPE-480x270.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/noscript><\/figure>\n\n\n\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><em>Join Mark Dunning for a half-day course where you&#8217;ll learn how to define qualified research, identify the details of credit calculations, and discover the best practices for supporting documentation. The course will explore the \u00a7174 capitalization requirements and their impact, with the latest updates on Congressional action and IRS trends and concerns. Two dates to choose from. <\/em><\/p>\n<\/blockquote>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Online Only | 4.0 Credits | Two dates to choose from.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><strong>Thursday, October 23, 2025<\/strong><\/h2>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><strong>8:30 am &#8211; 12:00 pm<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpe4ucolorado.com\/Seminar\/detail\/13515\">Register<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><strong>Thursday, November 20, 2025<\/strong><\/h2>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><strong>1:00 pm &#8211; 4:30 pm<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpe4ucolorado.com\/Seminar\/detail\/13607\">Register<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Ready to unravel the mysteries of Research &amp; Development (R&amp;D) credits? Join R&amp;D expert <a href=\"https:\/\/taxops.com\/mark-dunning\/\" target=\"_blank\" rel=\"noopener\" title=\"Mark Dunning\">Mark Dunning<\/a>, partner at TaxOps Minimization, for a deep dive into the complexities and recent updates of these lucrative credits. Whether you&#8217;re looking to sharpen your understanding or enhance your firm&#8217;s credit claims, this session covers everything from qualifying research to navigating the latest IRS trends.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Description<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">In this course, you&#8217;ll gain a comprehensive understanding of defining qualified research under R&amp;D credit guidelines, learning what qualifies as research. You&#8217;ll delve into the intricate details of credit calculations, ensuring you know how to accurately compute the credit. Additionally, you&#8217;ll discover how to properly support and document your claims, making sure they stand up to scrutiny. The course will also cover \u00a7174 capitalization requirements, including preparing the necessary forms and understanding the latest IRS guidance. Stay informed about current IRS examination trends and concerns, and highlight the financial statement aspects of claiming the credit to ensure your firm&#8217;s compliance and optimization.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Learning Objective<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">After completing this course the participant will be able to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Explain the background of the research and development credit and recent legislation.<\/li>\n\n\n\n<li>Discuss the new \u00a7174 capitalization requirements and \u00a7280C(c) impact.<\/li>\n\n\n\n<li>Define qualified research under statutory and case law.<\/li>\n\n\n\n<li>Distinguish and recognize the issues pertaining to internal-use software.<\/li>\n\n\n\n<li>Calculate regular and alternative simplified credit, including:<ul><li>Base period;<\/li><\/ul><ul><li>Start-up company rules;<\/li><\/ul><ul><li>Acquisition and disposition application;<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>Controlled groups.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Explain the need for contemporaneous documentation.<\/li>\n\n\n\n<li>Recognize the role of the Internal Revenue Service, including:<ul><li>Issue management network\/Tier I;<\/li><\/ul><ul><li>Examination trends;<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>Pre-filing agreements.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Describe financial statement benefit issues.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Instructors:<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-image alignright size-large is-resized\"><img decoding=\"async\" width=\"683\" height=\"1024\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2023\/10\/dunning-mark-14v2lores-3-Copy-683x1024.jpg\" alt=\"\" class=\"wp-image-12568 lazyload\" style=\"width:171px;height:256px\"\/><noscript><img decoding=\"async\" width=\"683\" height=\"1024\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2023\/10\/dunning-mark-14v2lores-3-Copy-683x1024.jpg\" alt=\"\" class=\"wp-image-12568 lazyload\" style=\"width:171px;height:256px\"\/><\/noscript><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/taxops.com\/mark-dunning\/\" target=\"_blank\" rel=\"noopener\" title=\"Mark Dunning\"><strong>T. Mark Dunning, CPA<\/strong><\/a><br>Partner<br>TaxOps Minimization<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>T. Mark Dunning,<\/strong>&nbsp;CPA, is the managing partner of TaxOps Minimization, where he leads an experienced team in implementing tax-saving projects. Previously he was responsible for the coordination, management, and execution of large research credit studies at EY, and he also has worked extensively with small and mid-size companies on their R&amp;D issues. An accomplished negotiator with the IRS and state tax authorities, he managed four of the 23 IRS pre-filing agreement projects granted and closed in the research credit area by the IRS. He received bachelor&#8217;s and master&#8217;s degrees in accounting from Brigham Young University and writes and speaks \u00adfrequently about far-ranging business tax topics involving tax credits, deductions, and deferrals.<\/p>\n\n\n\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">More Tax News<\/h3>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/auditor-independence-in-the-age-of-private-equity\/\">Auditor Independence in the Age of Private Equity: What CFOs Need to Know<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/r-d-credits-for-software-companies\/\">R&amp;D Credits for Software Companies: Scrum Teams, Qualifiers, and Section 174 After OBBBA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/section-174-decoupling-what-tax-pros-need-to-know-state-by-state\/\">Section 174 Decoupling: What Tax Pros Need To Know State By State<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/sean-espy-new-partner\/\">TaxOps Welcomes Sean Espy as Partner, Tax Minimization<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/state-nexus-demystified-navigating-tax-compliance-after-wayfair-episode-1-2\/\">Your Tax Footprint Is Probably Bigger Than You Think: What Finance Leaders Need to Know About State Nexus<\/a><\/li>\n<\/ul>\n\n\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<strong>Follow Us<\/strong><br>\n<a href=\"http:\/\/www.linkedin.com\/company\/201050\" target=\"_blank\" rel=\"noopener noreferrer\"><i class=\"fa fa-linkedin-square fa-2x\"><\/i><\/a>\n<a href=\"https:\/\/twitter.com\/taxops\" target=\"_blank\" rel=\"noopener noreferrer\"><i class=\"fa fa-twitter-square fa-2x\"><\/i><\/a> <a href=\"https:\/\/www.sarahf14.sg-host.com\/prospects\/connect-with-us\/\" target=\"_blank\" rel=\"noopener noreferrer\"><i class=\"fa fa-envelope-square fa-2x\"><\/i><\/a>\n","protected":false},"excerpt":{"rendered":"<p>Join Mark Dunning for a half-day course where you&#8217;ll learn how to define qualified research, identify the details of credit calculations, and discover the best practices for supporting documentation. The course will explore the \u00a7174 capitalization requirements and their impact, with the latest updates on Congressional action and IRS trends and concerns. Two dates to [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":14661,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","spt_transcript":"","footnotes":""},"categories":[225,382,78,226],"tags":[1099,31,32,1110,33,58,1107,1063,120,1108,41,1109,1104,1106,48,50,613,237],"class_list":["post-14658","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-events","category-main-tax-min","category-tax-savings","category-tax-news","tag-1099","tag-business","tag-business-tax","tag-calculation","tag-corporate-tax","tag-credits","tag-dollar-for-dollar","tag-incentives","tag-innovation","tag-irs-audits","tag-nexus","tag-preparation","tag-qre","tag-qualifying-expenses","tag-rd","tag-research-credit","tag-tax-credits","tag-technology"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/taxops.com\/wp-content\/uploads\/2025\/05\/RD-credit-and-Sectioin-174-CPE.png","_links":{"self":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/14658","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/comments?post=14658"}],"version-history":[{"count":2,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/14658\/revisions"}],"predecessor-version":[{"id":14662,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/14658\/revisions\/14662"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media\/14661"}],"wp:attachment":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media?parent=14658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/categories?post=14658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/tags?post=14658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}