Research & Development Tax Credit

Process Summary:

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1. Submit R&D Application

2. Analyze R&D Study and Compute Credit

3. Preserve Supporting Documentation

4. Include Form 6765 in the Corporate Tax Return

5. Submit the Original or Amended Corporate Tax Return

Our partners specialize in assisting businesses in various sectors that commonly qualify for R&D credits, including:

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1. Manufacturing

2. Engineering

3. Food and Beverage

4. Pharmaceuticals and Biotechnology

5. Software

Original Tax Return Federal Filing Deadlines:

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• S-Corporation Timely File Deadline for 12/31 Year-End Company:         March 15th

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• C-Corporation Timely File Deadline for 12/31 Year-End Company:            April 15th

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• S-Corporation Extension File Deadline for 12/31 Year-End Company: September 15th

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• C-Corporation Extension File Deadline for 12/31 Year-End Company: October 15th

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• Fiscal Year S-Corporations: The 15th day of the third month following the fiscal year end (i.e., 3/31 year end) - June 15th filing deadline

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• Fiscal Year C-Corporations: The 15th day of the fourth month following the fiscal year end (i.e., 3/31 year end) - July 15th filing deadline

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Amended Tax Return Federal Filing Deadlines:

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• Three years from the date of filing the original federal tax return

Here's a comprehensive summary of our method for assessing a business's eligibility for the R&D credit:

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1. Initial Collection and Analysis of Financial Documents

2. Review of Credit Estimates

3. Compilation, Analysis, and Sampling of Project Lists

4. Conducting Interviews on Projects and Employee Activities

5. Project List Analysis Interview

6. Collection and Analysis of Contracts and Project Documentation

7. Compilation of the R&D Credit Substantiation Report

8. Quality Control Review

9. Delivery of R&D Credits and Substantiation Report

Arizona

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Idaho

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Iowa

Kansas

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Maine

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New Hampshire

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North Dakota

Ohio

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Pennsylvania

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South Carolina

Texas

Utah

Vermont

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Wisconsin

Case Law:

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• Apple Computer, Inc. and Consolidated Subsidiaries v. Commissioner

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• Ash Grove Cement Company, and its subsidiaries as a consolidated group, Plaintiff-Appellant v. United States of America, Defendant-Appellee.

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• Basim Shami and Rania Ardah, et al. v. Commissioner.

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• Basim Shami; Rania Ardah; Arthur J. Goertz; Jo McCall Goertz; Farouk Shami; Izziah Shami; Shaukat Gulamani; Rami Shami; Najat Badran; John McCall; Kathy McCall, Petitioners–Appellants v. Commissioner of Internal Revenue, Respondent–Appellee.

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• Bayer Corporation and Subsidiaries, Plaintiff v. United States, Defendant.

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• Dynetics, Inc. and Subsidiaries, Plaintiff v. The United States, Defendant.

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• Efrem V. Fudim and Margarita L. Fudim v. Commissioner

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• Eric G. Suder, et al. v. Commissioner.

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• Fairchild Industries, Incorporated, Plaintiff-Appellant v. The United States, Defendant-Appellee, Research tax credits: Funded research: Contingency of payments: Contract specifications (Nov. 29, 1995)

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• Geosyntec Consultants, Inc., Plaintiff-Appellant v. United States of America, Defendant-Appellee.

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• Little Sandy Coal Company, Inc., Petitioner-Appellant v. Commissioner of Internal Revenue, Respondent-Appellee.

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• Lockheed Martin Corporation, as successor to Martin Marietta Corporation and Martin Marietta Technologies, Inc., and Affiliated Corporations, Plaintiff v. The United States, Defendant, Research tax credit: Exclusion for fully funded research:, (Nov. 18, 1998)

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• Lockheed Martin Corporation, as successor to Martin Marietta Corporation and Martin Marietta Technologies, Inc. and affiliated corporations, Plaintiff-Appellant v. United States, Defendant-Appellee

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• Nicholas E. Eustace, et al. v. Commissioner

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• Sun Microsystems, Inc. and Consolidated Subsidiaries v. Commissioner

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• TG Missouri Corporation f.k.a. TG (U.S.A.) Corporation, A Missouri Corporation v. Commissioner.

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• Trinity Industries, Inc., for Itself and on Behalf of Certain Subsidiaries, Plaintiff–Appellant v. United States of America, Defendant– Appellee.

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• Union Carbide Corporation and Subsidiaries, Petitioner- Appellant v. Commissioner of Internal Revenue, Respondent-Appellee.

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• United States of America, Plaintiff-Appellee v. Arthur R. McFerrin, Dorothy F. McFerrin, Defendants-Appellants.

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IRS Code:

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1. Circular 230

2. Section 41

3. Revenue Procedures