R&D Tax Credits: Maximizing Your Section 174 & 41 Benefits Under Current IRS Guidance | Audit · Tax · Advisory Skip to main content
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Regulatory update Tax & Regulatory

R&D Tax Credits: Maximizing Your Section 174 & 41 Benefits Under Current IRS Guidance

January 29, 2026 7 min read 41 views

Recent IRS guidance on R&D expense capitalization under Section 174 and credit calculation under Section 41 has significant implications for U.S. technology and manufacturing companies.

Section 174 Capitalization Update

The TCJA's mandatory capitalization of R&D expenditures under Section 174 continues to impact cash taxes for U.S. companies with significant research activities. Our tax team breaks down the latest IRS guidance, documentation requirements, and planning opportunities available to technology and manufacturing companies.

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