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Credit Calculation Methods

Payroll Tax R&D Credit for Qualified Small Businesses

Startups with no taxable income can now claim R&D credits directly against payroll taxes.

Marcus Stellenbosch9 min read

  1. Little Sandy Coal v. Commissioner Shrinking Back DoctrineShrinking-back doctrine requires granular documentation to rescue partial R&D credits.Theodore BalickiSeptember 23, 20267 min read
  2. IRS Notice 2023-63 Software Development Safe HarborsThe IRS clarifies which software development costs must be capitalized and for how long.Dara OkonkwoSeptember 23, 20269 min read

Court Decisions

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  1. Little Sandy Coal v. Commissioner Shrinking Back DoctrineShrinking-back doctrine requires granular documentation to rescue partial R&D credits.Theodore BalickiSeptember 23, 20267 min read

Credit Calculation Methods

View all →
  1. Payroll Tax R&D Credit for Qualified Small BusinessesStartups with no taxable income can now claim R&D credits directly against payroll taxes.Marcus StellenboschSeptember 23, 20269 min read

IRS Guidance

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  1. IRS Notice 2023-63 Software Development Safe HarborsThe IRS clarifies which software development costs must be capitalized and for how long.Dara OkonkwoSeptember 23, 20269 min read