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JJK
JJK
Level 3
March 5, 2020

R&D Tax Credit & 280 (c) election

  • March 5, 2020
  • 1 reply
  • 7 views

Hi:

   For R&D Tax credit, do i MUST elect 280(c) in Form 6765 to reduce Credit?  (assuming original tax return is filed, not amended tax return).  thank you. 

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1 reply

M
mdavolio
Level 4
March 5, 2020

Hi JJK,

Use Form 6765 to figure and claim the credit for increasing research activities (research credit), to elect the reduced credit under section 280C, and to elect to claim a certain amount of the credit as a payroll tax credit against the employer portion of social security taxes.

https://www.irs.gov/pub/irs-pdf/i6765.pdf

The Alternative Simplified Credit (ASC) is an alternative to the regular credit.

Thank you,

Mike

    JJK
    JJKAuthor
    Level 3
    March 6, 2020

    Mike - thank you

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