The Mandatory Amortization of Section 174 Expenses: What CPAs Must Know

Capstan R&D Tax Credit experts Lindsey King and Carly Coker return to the pod to discuss the implications of Sec. 174 amortization.

 

1. Interplay Between Sec. 174 and Sec. 41

2. The Way We Were (i.e. Sec. 174 treatment before TY 2022)

3. The Current Situation

4. Rev. Proc. 2023-11 and What Makes it Taxpayer-Friendly

5. The Impact of Mandatory Amortization

6. What the IRS Will Be Looking For

7. The R&D Tax Credit as a Mitigating Factor

 

If your clients take the R&D Tax Credit and/or have Sec. 174 Expenses, this episode is a MUST LISTEN.