Research & Development Credit

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Meeting Times:

Tuesday, December 8, 2020 1:00:00 PM - Tuesday, December 8, 2020 4:30:00 PM
(The meeting times for all courses are expressed in Mountain Time.)


Pay for 2 or more total days; Discounted Price: $100.00
Pay for 3 or more total days; Discounted Price: $82.50
Pay for 4 or more total days; Discounted Price: $75.00


Classroom not available.

Delivery Method:

If attending in the CPE4U classroom or a Colorado hotel, the delivery method is Group Live.
If attending over the Internet (online), the delivery method is Group Internet Based.

Credit Hours:

4.0 IRS Federal Tax Law MF2AY-T-00905-20-I,O

Field of Study:

Taxes - Technical (Special Tax Matters)

Course Level:



Basic understanding of federal taxation

General Description:

This course will review the basic and intermediary levels of claiming the research and development (R&D) credit, including how qualified research is defined, the various details of the ­credit calculations, and properly supporting or documenting such claim. This course will also highlight IRS examination trends and concerns as well as financial statement aspects of claiming the ­credit.

Learning Objective:

After completing this course the participant will be able to:

  • Explain the background of the research and development credit and recent legislation.
  • Define qualified research under statutory and case law.
  • Distinguish and recognize the issues pertaining to internal-use software.
  • Calculate regular and alternative simplified credit, including:
    • Base period;
    • Start-up company rules;
    • Acquisition and disposition application;
    • Controlled groups.
  • Explain the need for contemporaneous documentation.
  • Recognize the role of the Internal Revenue Service, including:
    • Issue management network/Tier I;
    • Examination trends;
    • Pre-filing agreements.
  • Describe financial statement benefit issues.


T. Mark Dunning, CPA, is the managing partner of TaxOps Minimization, an affiliate of TaxOps, LLC, which specializes in the R&D credit and other tax minimization project areas, including domestic production activities deduction, tangible property regulations, uniform capitalization rules, and meals and entertainment studies. He served as a tax practitioner for more than two decades, including 15 years with a Big 4 firm where he was a regional and national leader in the research and development credit area. He managed four IRS pre-filing agreement projects that the IRS had granted and closed in the research credit area nationwide.

Related Courses:

Seminar Name Date Location

CPE4U Colorado provides continuing professional education seminars for accountants, attorneys, enrolled agents, Tax Return Preparers, and Certified Financial Planners (Year 2019 Tax Update only) in Denver and other cities in Colorado. These classes range from two hours to two days in duration and are scheduled on weekdays from April 29, 2019, through February 7, 2020. Almost all classes taught in our own classrooms are also broadcast live over the Internet.

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Contact Us

CPE4U Colorado
4380 S Syracuse St Ste 110, Denver, Colorado 80237
720-389-5900 · Fax 720-708-3246

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