Preparing for year-end section 174 calculations

Part of the Tax News & Views podcast series

While it remains unclear whether Congress will update Section 174 regarding Research & Experimental (R&E) expenditures prior to December 31, 2022, entities can begin to determine the appropriate scope of analysis necessary for purposes of calculating their 2022 tax provision. Tune in to the latest episode to hear from Deloitte tax leaders and subject-matter specialists Carl Obradovich (Global Incentives Leader) and Mark Hindes (Washington National Tax Senior Manager), on the latest developments and recommendations for year-end.

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Preparing for year-end section 174 considerations

What are the latest developments around the repeal or deferment of Section 174 capitalization before December 31, 2022? How can companies assess Section 174 impact for their provisions, estimated tax payments, and tax returns? This episode features a conversation with Deloitte tax leaders Carl Obradovich and Mark Hindes, who bring a combined twenty years of experience in tax services:

We will discuss three key interpretive issues with a potential Section 174 update: Contract research, internal use software development, and adjustments under Section 280C.

— Mark Hindes

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