The U.S. IRS has issued FAQs on 5 January 2022 to assist taxpayers in filing valid research credit claims for a refund. --- IRS issues FAQs related to refund claims involving Credit for Increasing Research Activities The IRS issued FAQs to assist taxpayers in filing valid research credit claims for a refund. The FAQs follow an October 2021 news release. As part of the announcement, the IRS modified the one-year transition period during which taxpayers will now have 45 days (instead of 30 days) to perfect a research credit claim for refund prior to the IRS's final determination on the...