Before You File an R&D Credit in 2026, Check These 4 Rules - Episode 10
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Before You File an R&D Credit in 2026, Check These 4 Rules - Episode 10
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Section 174 vs. Section 41: The 4 “Lanes” to Plan Your 2025 R&D Tax Credit (and Section G + Payroll Election)
The episode explains that recent changes to Section 174 (deduction timing for research expenditures) are often confused with Section 41 (the R&D tax credit), causing missed tax planning and cash flow issues. It outlines four “lanes” for the 2025 filing season: (1) Section 174 deductions—domestic R&E is currently deductible again for tax years beginning after Dec. 31, 2024 (2025), while foreign research remains on slower amortization with transition complexity; (2) Section 41 credit qualification still depends on the four-part test; (3) Form 6765 Section G increases required business-component-level detail, optional in 2025 but mandatory for most in 2026 with exceptions; and (4) the payroll tax election for qualified small businesses, which can materially improve startup cash flow if timely elected. It stresses separating U.S. vs foreign work.