IRS Guidance for R&D Payroll Tax Credit

The IRS issued Notice 2017-23 to provide guidance to small businesses that want to use the research tax credit to offset their payroll taxes. The PATH Act of 2015 provided this election to taxpayers; however, until this Notice was issued, it was not entirely clear how taxpayers could use their research tax credits to offset […] The post IRS Guidance for R&D Payroll Tax Credit appeared first on Research Tax Credit.
Source: R&D Tax Credit

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