This session, from TEI’s 2025 Federal Tax Course – Level 1, provides a comprehensive introduction to the tax treatment of research and experimental (R&E) expenditures, including recent developments under Section 174 and Section 41. Participants will learn about the available research credits, the eligibility requirements, and how to calculate the credits. The session will also provide an understanding of the documentation, substantiation, and reporting requirements necessary to support credit claims.
Learning Outcomes
- Learn about legislative and regulatory updates impacting research credits
- Identify qualified research expenses (QREs) and determine credit eligibility
- Understand the requirements and best practices for complying with the documentation and substantiation rules
Who Should Attend
This course is designed for tax professionals who are new to the in-house community, taking on new areas of responsibility, changing areas of practice, or just need a refresher on the core principles in US federal taxation.
Instructor(s)
Chris Makris, Managing Director, Deloitte Tax LLP
Erica Myers, Tax Manager, Deloitte Tax LLP
General Session Information
Access
Online, upon completion of the checkout process, you will be directed to our Learning Management System (LMS) for access to the session.
For member pricing, please login to tei.org
This is a digital product. With full paid access, the content will be available for one year after the purchase date.
CPE Credits
This digital product is not eligible for Continuing Professional Education (CPE) credit and includes the recording from the 2025 in-person session and the corresponding PowerPoint slides.
Length of Session
The session will take approximately 3.5 hours to complete.
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
None
For more information, please refer to CPE requirements and NASBA sponsorship information.
Terms & Conditions
By purchasing this TEI digital product (TEI Content) you agree to TEI’s Terms & Conditions