For 税 years beginning before January 1, 2022, 税payers could deduct research and experimental (R&E)支付或发生当年的成本.
从12月31日以后开始的年份, 2021, 然而, Internal Revenue Code (IRC) Section 174 requires those 税payers to capitalize “specified R&E expenditures” (including any amount incurred in connection with the development of any software) and amortize the costs over the five-year period beginning with the midpoint of the 税 year in which the expenditures are paid or incurred, 实质上是允许纳税人扣除R的10%&第1年的费用.
A 15-year period (instead of the five-year) applies in the case of any specified R&E expenditures attributable to foreign research (IRC Section 174(a)(2)(B).
As an example, a calendar-year 税payer typically pays $1,500,000 of specified R&在2021年12月31日之后开始的纳税年度中的费用. IRC Section 174 now requires that 税payer to amortize the amount paid ($1,500,25美元,超过60个月,第一年每月1000美元. The amortization period begins with the midpoint of the 税 year in which the expenses are paid or incurred (July), 所以纳税人第一年的扣除额是150美元,000.
这个新的R&E capitalization requirement has surprised some 税payers and resulted in a significant increase in their 税able income for 2022. In the example above, the 税payer would have been allowed to deduct the entire $1,500,R的000&在2022年之前开始的纳税年度的支出, 但适用于1月1日以后开始的任何纳税年度, 2022, 纳税人的应税收入是1美元,350,1美元资本化后,价格上涨了000美元,500,R的000&减去15万美元的摊销费用.
第174条治疗费用
A good starting point for determining which costs are required to be capitalized under IRC Section 174 is the “qualified research expenditures” that were used to calculate the R&IRC第41条规定的信用证,作为法典第1节的符合条件的修正案. 41(d)(1)(A), which clarifies that after 2021, qualified research relates to R&E根据IRC第174条可摊销的支出. Costs required to be capitalized under IRC Section 174 are even more broad.
The category “specified research or experimental expenditures” used in IRC Section 174 generally includes all costs incurred in the 税payer’s trade or business related to the development or improvement of a product that would eliminate uncertainty concerning the development or improvement of a product. This includes both direct and indirect costs of carrying out research or experimentation.
An example in the existing regulations – which have yet to be updated to reflect provisions of the current law – includes the following indirect and overhead costs as IRC Section 174 costs to the extent allocable to the research:
- 工资
- 公用事业(热、光、电)
- 图纸和模型
- 与研究有关的实验室材料及其他用品
- 属于工程项目的建筑物的折旧
Other costs also required to be capitalized under IRC Section 174 include:
- 100%的合格合同研究费用, 尽管在计算R时,这些成本中只有65%是允许的&IRC第41条规定的E信用证
Other indirect costs that may need to be capitalized under Section 174 include:
- 工资税
- 员工福利
- 间接劳动
- 租金
- 维护
- 保险
从变化能力可以完全扣除R&E expenses to being required to capitalize is a change in method of accounting for 税 purposes.
The capitalization requirement under IRC Section 174 will likely result in businesses allocating more of their operating cash to fund 税es for years beginning after 2021. It will be critical for 税payers to consult with their advisors to comply with the requirements of IRC Section 174 and to implement other strategies to minimize their 税 liabilities.
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