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joe7230
Level 3
February 24, 2024
Question

Can offshore R&D expenditures be expensed or must they be amortized if so over how many years years

  • February 24, 2024
  • 1 reply
  • 8 views

Pending legislation has confused this issue.  Does anyone know the definitive IRS guidance

on this issue?

This topic has been closed for replies.

1 reply

sjrcpa
sjrcpa
Level 15
February 24, 2024

As of today, 2/24/24, all R&E must be capitalized and amortized. The proposed legislation would restore expensing for domestic costs but not foreign.

Foreign costs are amortized over 15 years.

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