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Preparing for the Required Capitalization of Research & Development Costs: A Practical Perspective

August 31, 2022
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Join FORVIS as we provide a tax legislation update and explore the implications of the mandatory requirement to capitalize research and development costs under Internal Revenue Code Section 174, effective January 1, 2022. Learn how the new requirements impact quarterly estimated tax payments, cash flows, and financial statements.

Learning Objectives

Upon completion of this program, participants will be able to:

  • Summarize the implications of the IRC Section 174 tax capitalization requirement and its effect on estimated tax payments, cash flows, and financial statements
  • Recognize the nuances of ambiguous areas related to the IRC Section 174 changes
  • Plan for immediate and long-term impacts


Mike Boenzi, Adam Quattlebaum

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