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U.S. IRS Extends Transition Period for Filing Valid Research Credit Claims to January 2026

|Approved Changes|United States
United States

The U.S. IRS has extended the transition period for perfecting Section 41 research credit claims for refund, considering the new information requirements introduced in October 2021. When the information requirements were introduced, a grace period until 10 January 2022 was provided before requiring the inclusion of this information with timely filed research credit claims. After the expiration …

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