This webinar includes the latest updates on compliance for research and development (R&D) activities under Section 174 of the Internal Revenue Code. This session will focus specifically on capitalization regulations pertaining to R&D expenditures. Participants will gain a thorough understanding of changes in R&D capitalization rules including eligibility criteria, documentation requirements, and compliance obligations. Through this expert-led session, case studies, and practical examples, attendees will learn how to adapt the latest developments in Section 174, ensuring accurate reporting and compliance with IRS regulations.

By the end of this course, participants will be equipped with the knowledge and skills necessary to navigate the evolving landscape of R&D capitalization regulations effectively and will be able to optimize tax outcomes and minimize compliance risks for their organizations.

Learning Objectives:

• Outline the latest legislative updates and changes in Section 174 R&D capitalization regulations, including amendments affecting the treatment of research and development expenditures.


• Recognize how to identify eligible R&D expenses under the revised regulations while ensuring compliance with updated documentation and substantiation requirements


• Evaluate strategies to navigate the complexities of new legislative rules in Section 174, including optimizing capitalization decisions to maximize tax benefits while minimizing compliance risks for organizations engaged in research and development activities

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222