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          No matter your industry, this activity could qualify for an R&D tax credit

          New rules make it easier to claim the R&D tax credit

          Think only IT firms undertake software development activities that qualify for the Research and Development (R&D) tax credit? Think again. If your company develops software for use in your business, you should be aware of recent regulations issued by the Treasury Department. The new rules broaden the understanding of the types of software that qualify for the R&D tax credit. While the service industry is expected to gain the most from this change, it applies to businesses in all sectors.

          The regulation revision narrowed the IRS’s definition of “Internal Use Software” (IUS), which has to meet a higher bar to qualify for the R&D tax credit. The result is that more software will now be considered outside the definition of IUS, and its development will therefore enjoy a less stringent qualification for the credit.

          了解的区别

          When applying for the R&D credit, there are more hoops to jump through when claiming the development of software the IRS considers IUS. The activity has to meet the traditional four-part test – the same as the activity related to the development of any other product – but it also faces an additional layer to the application process that is more complex and stringent. In the past, the complexity of the process has led many taxpayers to run away from even attempting to claim the R&D tax credit for their work to develop any software used in their business.

          从历史上看,这两个类别之间的区别上是否铰链的软件“出售,出租或授权给第三方。”如果不是这样,那么美国国税局认为这是普通法,它的发展是受到了更严格的规则。

          然而,根据新的规定,区别已经-被重新定义。和修订后的规定似乎表明,财政部承认,许多企业在开发软件,以帮助管理他们的业务,并在同一时间通过自己的网站销售促进互动与客户或外部,否则。

          定义IUS

          根据规定近日发布MOST,软件 考虑IUS如果是“出售,出租,许可 否则,销售或 给第三方。“此外,财政部添加的语言来阐明这普通法的定义,只指的是一般开发促进行政和支持职能或纳税人的贸易或商业软件。国税局定义的“普通”和本条例“行政”,并且不限于任何它们被用来运行该系统,使得金融业务管理,人力资源或支持服务。在指出软件的语言最激动人心的新规则使企业能够与第三方交互(客户)从普通法的定义排除。

          Of course, the development of software that falls outside of this newer description of IUS will still have to meet the R&D tax credit’s traditional four-part test; but it will 不 be subject to the more stringent IUS rules for claiming the R&D credit, and that presents many taxpayers an opportunity.

          采用该规则规定结束

          这些新规定适用于或财政部决定公布之日起结束后纳税年度这些规则最终采用在寄存器联邦法规。然而,国税局不会挑战随着2015年1月20日或之后结束的纳税年这些法规提案一致的立场。

          Further resources for understanding the R&D tax Credit:

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