码工（和千老）的春天又要回来了
版主： 牛河梁
#8 Re: 码工的春天又要回来了
胡闹，swe的title肯定不能算r&d, 最少也得有phd才行
If printing money would end poverty, printing diplomas would end stupidity.
#10 Re: 码工的春天又要回来了
自信一点，不算，人家也不缺钱
If printing money would end poverty, printing diplomas would end stupidity.
#11 Re: 码工的春天又要回来了
Under Section 174 of the Internal Revenue Code, R&D (or "research and experimental") expenses include a broad range of costs incurred in the development or improvement of a product or process. Here’s a breakdown:
Eligible R&D Expenses (Section 174)
These expenses must be incurred in the U.S. (to qualify for the R&D credit) and be directly related to R&D activities:
1. Wages
Salaries, wages, and bonuses paid to employees performing qualified R&D.
Includes support and supervisory personnel directly involved.
2. Supplies
Non-depreciable materials used in the research process (e.g., prototypes, testing materials).
Excludes capital equipment and general office supplies.
3. Contract Research
65% of payments to third-party contractors performing qualified R&D on your behalf.
4. Computer Leasing
Costs for renting or licensing cloud computing or other systems used in research.
5. Software Development
Costs to design, develop, or improve software products or internal-use software.
Non-Qualifying Expenses
These are excluded even if related to product development:
Quality control testing after production
Market research or customer surveys
Advertising and promotions
Efficiency studies or management studies
Research in social sciences, arts, or humanities
Costs funded by a grant or another party
Summary Test (The Four-Part Test for the R&D Tax Credit)
To qualify under Section 41 (the R&D credit), the activity must:
Have a permitted purpose (new/improved function, performance, reliability, or quality)
Eliminate uncertainty (about capability, methodology, or design)
Involve a process of experimentation
Be technological in nature (based on physical, biological, computer, or engineering sciences)
Tip: Section 174 is broader than Section 41. Even if an expense doesn’t qualify for the credit, it may still be deductible under Section 174.
Eligible R&D Expenses (Section 174)These expenses must be incurred in the U.S. (to qualify for the R&D credit) and be directly related to R&D activities:
1. Wages
Salaries, wages, and bonuses paid to employees performing qualified R&D.
Includes support and supervisory personnel directly involved.
2. Supplies
Non-depreciable materials used in the research process (e.g., prototypes, testing materials).
Excludes capital equipment and general office supplies.
3. Contract Research
65% of payments to third-party contractors performing qualified R&D on your behalf.
4. Computer Leasing
Costs for renting or licensing cloud computing or other systems used in research.
5. Software Development
Costs to design, develop, or improve software products or internal-use software.
Non-Qualifying ExpensesThese are excluded even if related to product development:
Quality control testing after production
Market research or customer surveys
Advertising and promotions
Efficiency studies or management studies
Research in social sciences, arts, or humanities
Costs funded by a grant or another party
Summary Test (The Four-Part Test for the R&D Tax Credit)
To qualify under Section 41 (the R&D credit), the activity must:
Have a permitted purpose (new/improved function, performance, reliability, or quality)
Eliminate uncertainty (about capability, methodology, or design)
Involve a process of experimentation
Be technological in nature (based on physical, biological, computer, or engineering sciences)
Tip: Section 174 is broader than Section 41. Even if an expense doesn’t qualify for the credit, it may still be deductible under Section 174.If printing money would end poverty, printing diplomas would end stupidity.
#16 Re: 码工的春天又要回来了
实际上根本没有几个收益的。估计也就是石油公司药厂有几个符合的
If printing money would end poverty, printing diplomas would end stupidity.
#18 Re: 码工的春天又要回来了
大哥，这个根本不是refundable的，这个是要有actual profit才能抵税用的
If printing money would end poverty, printing diplomas would end stupidity.
#21 Re: 码工的春天又要回来了
No, the **federal R&D tax credit is not refundable.
What Does "Not Refundable" Mean?If a tax credit is non-refundable, it means:
It can reduce your tax liability down to zero,
But if your tax owed is less than the credit, you won’t get a refund for the unused portion.
For example:
Tax Liability R&D Credit Tax Due After Credit Refund?
$100,000 $150,000 $0
No refund for extra $50k What Happens to Unused R&D Credit?You can carry forward the unused credit for up to 20 years.
You can also carry it back 1 year (except for certain startups or AMT situations).
Exception: Startups Can Use It Against Payroll TaxesFor qualified small businesses (startups), the R&D credit can be partially refundable by offsetting payroll taxes.
To qualify:
Gross receipts < $5 million in current year, and
No gross receipts in any year before the 5-year window.
If eligible:
You can apply up to $500,000 of the credit against employer-side payroll taxes (e.g., Social Security and Medicare).
This makes part of the R&D credit effectively refundable for startups, even if they have no income tax liability.
Summary
Situation Refundable? Note
Regular corporation
No Carry forward unused credits up to 20 yearsStartup (under $5M)
Partially Up to $500k/year against payroll taxes via Form 6765 + 8974Let me know if you’d like help estimating how much credit you could get or how to file for the startup payroll offset.
If printing money would end poverty, printing diplomas would end stupidity.