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Past Event
26 September 2016

United States
1:00 p.m. – 2:00 p.m. EDT
12:00 p.m. – 1:00 p.m. CDT
11:00 a.m. – 12:00 p.m. MDT
10:00 a.m. – 11:00 a.m. PDT

7:00 p.m. – 8:00 p.m. CEST
6:00 p.m. – 7:00 p.m. BST


  • William A. Schmalzl
    Senior Counsel
    T +1 312 701 7225

Re-engineering Your Documentation Collection Process for the Research Credit

Collecting documents to establish that a taxpayer’s research activities are qualified under Section 41 is frequently an exercise in frustration. Personnel engaged in the research process often either have no documents or so many that it can be overwhelming. Further, despite the tax department’s best efforts, the IRS Exam Team often finds the documents unconvincing in establishing that the activities meet the requirements for the research credit.

Improving the document collection process requires that the tax professional have an understanding of both the product development process and the relevant tax law requirements. This webinar focuses on typical development processes to provide a framework for identifying documents that will demonstrate compliance with the requirements of Section 41. During this webinar, we will discuss the documents that are typically created during research and development projects, how those documents relate to the conditions for qualified research and their potential use to establish that the requirements of Section 41 have been satisfied. We’ll also suggest which documents to collect initially and which might be monitored for possible collection later.

CLE is not available when listening to a recording of this program. In order to receive credit you must have attended the live webinar program.


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