The Consolidated Appropriations Act, 2016 (H.R. 2029) was signed into law by the President on December 18, 2015. This law allows a qualified small business to elect for any taxable year to claim a certain amount of its research credit as a payroll tax credit against their employer’s portion of the social security tax liability rather than the federal income tax liability for the business.
A qualified small business for this credit is defined as Corp, S-Corp or Partnership with gross receipts of less than $5 million over a five-year period and no gross receipts before the five-year period ending with the tax year. More information on requirements is available in the attached IRS documents.
IRS Form 6765 Instructions.pdf
IRS Form 3800 Instructions.pdf
IRS Notice 2017-23.pdf
The ability to take a credit against the employer portion of Social Security tax begins the 1st calendar quarter following the date the employer actually files its federal business income tax return (e.g., Forms 1120, 1065, etc.; Form 1120 is due to be filed by the 15th day of the 3rd month after the end of the tax year, Form 1065 is due to be filed by the 15th day of the 4th month after the end of the tax year). This would apply for both calendar and fiscal year taxpayers so the initial date of when such credit can first be taken will vary by taxpayer.
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)
The credit claimed cannot exceed the employer portion of social security tax liability on the employment return. Any excess credit can be taken on subsequent employment returns. This credit does not expire.
What this means to you the client?
If you are eligible for a Research and Development (R&D) Credit, ADP Totalsource can file for a refund on your behalf. Refunds are based on the prior quarter’s withholding of Social Security taxes paid by the employer.
How is this done? Required Forms
ADP TotalSource requires the following documents:
· IRS form 6765
· R&D Credit Election Form
You will complete the IRS form 6765 based upon your corporate tax filings and calculation of the R&D credit.
Credits are refunded based upon the withholding for the previous quarter. In the event that a full credit is not absorbed, the following quarter will have a credit refund processed. In this instance, the TotalSource team associate will complete any additional forms needed to fully absorb the credit.
The R&D Credit Form is completed once and must be signed by an authorized individual for the client.
Questions or concerns? Please visit the attached link: Frequently Asked Questions.pdf
ADP TotalSource® Tax Compliance