NEWS & UPDATES
What changed, and what it means for you.
We publish when there is something worth saying — usually because a rule moved and the advice circulating about it has not caught up yet.
R&D Tax Credits
What Actually Counts as R&D: The Four-Part Test in Plain English
Most businesses that assume they don't qualify are failing a test they've misread. Here is what the IRS actually asks, without the jargon.
R&D Tax Credits
No Tax Bill? The R&D Credit Can Still Pay You
A qualified small business can apply up to $500,000 of research credit per year against payroll taxes — turning a credit into cash for a company with no income tax liability.
R&D Tax Credits
§174A Is Law: Domestic R&D Expensing Is Permanent Again
The One Big Beautiful Bill Act restored immediate expensing for domestic research costs — permanently. Here is what actually changed, what did not, and the deadline that has already passed.
Cost Segregation
Why Cost Segregation and Bonus Depreciation Work Best Together
A study identifies the shorter-life property. Bonus depreciation determines how much of it you can write off immediately. Neither is as powerful alone.
Taxes
Your CPA Isn't Wrong for Not Claiming These
Specialty credits require engineering analysis and documentation that sit outside normal tax preparation. That's not a failing — it's a different discipline.
Taxes
179D and 45L After June 30, 2026: What Is Left, and For How Long
Both energy provisions have now sunset for new work. Qualifying projects that started or closed before the cut-off can still be claimed — often on an amended return.
Taxes
What an IRS Examiner Actually Asks For
Most disallowed credits aren't disallowed because the work didn't qualify. They're disallowed because nobody can prove it did, three years later.
R&D Tax Credits
Three Open Years: The Look-Back Most Businesses Never Use
For a business that has never claimed the research credit, the prior-year look-back is usually where the largest single benefit sits — and it closes a year at a time.
R&D Tax Credits
Updates on the R&D Amortization Fix
Congress moved to reverse the five-year amortization requirement that had been penalizing companies for doing research. Here is what changed, and what it means for a small business.
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