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Section 174 Research & Experimental Expenditures Capitalization: Part 2

SECTION 174 RESEARCH & EXPERIMENTAL EXPENDITURES CAPITALIZATION: PART 2

Cost $15.00
Presentation Length 1.0 hour

Recorded DateMay 9, 2023
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

Join this webinar which is part of a two-part series.* The TCJA requirement to capitalize and amortize Section 174 R&E expenditures for the 2022 taxable year has left many tax professionals forced to identify Section 174 R&E expenditures—a situation which often drives taxable income and cash tax payments higher for taxpayers.

In this session, we will apply Section 174 regulations and definitions to an example, highlighting differences between Section 174 and Section 41. We will also evaluate Section 280C elections and identify the required statement versus Form 3115.

Learning Objectives:


  • Apply section 174 regulations and definitions to an example, highlighting differences between Section 174 and Section 41

  • Perform careful evaluation regarding Section 280C elections

  • Identify the required statement versus Form 3115


*Attendees may want to attend Part 1 of this course or review its materials. Part 1 can be found here.

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PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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Lynn Mucenski-Keck

WithumSmith+Brown, PC
National Lead, Federal Tax Policy at Withum
[email protected]
(585) 313-0146

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Lynn Mucenski-Keck is a tax principal with over twenty years of experience in the accounting profession and serves as the National Lead on Federal Tax Policy at Withum. She specializes in federal, domestic and international tax planning for businesses, pursuing cash optimization. Lynn testified in front of the House of Representatives Committee on Small Business focusing on many of the TCJA provisions that are set to expire, including lower individual income tax rates, the pass-through deduction (199A) and bonus depreciation decline.  In addition, Lynn serves as a tax advisor to many Washington DC groups promoting proper federal tax reform for family and privately-owned businesses, including S Corporation Association, American Council of Engineering Companies, the National Automobile Dealers Association, and National Manufacturing Association.

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Tyler is a Principal at WithumSmith+Brown’s Research and Development (“R&D”) Tax Credit Services group. He joined Withum’s New York City office in 2017 after starting his career with the Big 4. In his role, Tyler helps clients across various industries maximize returns, optimize results, and increase cash flows related to R&D investments, including assistance with technical issues, research credit reviews, identification of exposure items, and defense of the credit during an examination.

About Our Presenter

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Withum is a forward-thinking, technology-driven advisory and accounting firm, committed to helping clients be more profitable, efficient and productive in the modern business landscape. With office locations in major cities and financial centers across the country, and as an independent member of HLB, the global advisory and accounting network, Withum serves businesses and individuals on a local-to-global scale. Our professionals provide the expert advice and innovation solutions you need to Be in a Position of StrengthSM in today’s fast-paced, tech-driven world.