The U.S. IRS updated its FAQs on 9 February 2022 to assist taxpayers in filing valid research credit claims for a refund. The update includes two additional FAQs regarding the "five items of information" that taxpayers are required to provide at the time the refund claim is filed in order for the claim to be considered valid, as well as an additional FAQ on whether taxpayers may challenge a determination that a claim is not valid: 13. How do taxpayers who file a claim for refund that includes the Research Credit comply with the requirement to provide the five items...