EY | 1.2 CPE | The current environment for R&D credit claims: a review of the latest guidance
Recent court decisions underscore the growing importance of detailed, comprehensive documentation in sustaining an R&D credit claim. This increased focus is reflected in how the IRS examines R&D credits and how the IRS Independent Office of Appeals’ (Appeals) settlements are determined. On this webcast, we will review court decisions and the IRS’s current administration of amended return R&D credit claims, provide observations about R&D credit examinations and appeals, and highlight some state R&D credit activity.
This webcast is relevant to taxpayers with original and amended return R&D credit claims, taxpayers under examination and taxpayers contemplating R&D credit claims in the future. Understanding the current judicial, examination and Appeals environment will help taxpayers anticipate what will be required to sustain an R&D credit.
The following topics will be discussed:
- Recent R&D credit court decisions
- IRS’s administration of amended return R&D credit claims
- Latest examination and Appeals experiences
- State R&D credit news